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The Strathprints institutional repository is a digital archive of University of Strathclyde's Open Access research outputs. Strathprints provides access to thousands of Open Access research papers by University of Strathclyde researchers, including by researchers from the Department of Computer & Information Sciences involved in mathematically structured programming, similarity and metric search, computer security, software systems, combinatronics and digital health.

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Reading accounting writing

Cooper, C. and Puxty, A. (1994) Reading accounting writing. Accounting, Organizations and Society, 19 (2). pp. 127-146. ISSN 0361-3682

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Abstract

Accounting texts are generally taken as unproblematically linked to the intentions of their authors, whether they be the writers of articles and papers or the producers of financial statements themselves. This paper argues against the logocentric notion of an intentional unitary author and in doing so grants the reader the freedom to actively read a text. The post-structuralist insights of Roland Barthes are used to show the workings of logocentrism and how the text can be disrupted by the reader. The disruption is exemplified in the paper through the undertaking of a detailed deconstruction of a magazine article on an accounting subject.