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Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality

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  • Mattessich, Richard

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  • Mattessich, Richard, 2003. "Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 443-470, July.
    • Handle: RePEc:eee:aosoci:v:28:y:2003:i:5:p:443-470
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    1. Mattessich, Richard, 1995. "Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 259-284, May.
    2. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    3. Black, Fischer & Scholes, Myron S, 1973. "The Pricing of Options and Corporate Liabilities," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 637-654, May-June.
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    1. Alzamil, Zamil & Appelbaum, Deniz & Nehmer, Robert, 2020. "An ontological artifact for classifying social media: Text mining analysis for financial data," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
    2. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
    3. Everett, Jeff, 2011. "Norman Macintosh: Accounting academe's joyful kynic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 148-157.
    4. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
    5. Ahmad Bukola UTHMAN & Zayyad Abdul-BAKI, 2014. "The value-relevance of accounting information in Nigeria: analysts’ perception in the IFRS regime," The Journal of Accounting and Management, Danubius University of Galati, issue 1, pages 43-60, April.
    6. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    7. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
    8. Dhasmana, Samriddhi & Goel, Sandeep, 2023. "The insidious hyperreality in financial markets: An integrative review with evidence from the Indian financial market," International Review of Financial Analysis, Elsevier, vol. 90(C).
    9. Schinckus, Christophe, 2018. "Pataphysics of finance: An essay of visual epistemology," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 52(C), pages 57-68.
    10. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
    11. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    12. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
    13. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    14. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    15. Richard Mattessich, 2005. "A commentary on Professor Chambers' 1999 paper the poverty of accounting discourse," Accounting Education, Taylor & Francis Journals, vol. 14(1), pages 29-33.
    16. Lambert Jerman & Pierre Labardin, 2016. "Du pouvoir visuel des nombres comptables: les apports de la phénoménologie d'Husserl," Post-Print hal-01902585, HAL.
    17. Mouritsen, Jan, 2011. "The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 228-235.
    18. Kirk, Colleen P. & Rifkin, Laura S., 2020. "I'll trade you diamonds for toilet paper: Consumer reacting, coping and adapting behaviors in the COVID-19 pandemic," Journal of Business Research, Elsevier, vol. 117(C), pages 124-131.
    19. Richard Mattessich, 2003. "Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 125-170.

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