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Paradox, accounting values, and intelligible regulation

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  • Arthur, Alex

Abstract

Expected utility theory, which includes estimating the probabilities of uncertain future outcomes, is the classical model for rational economic decision making, and, by implication, rational valuation and financial reporting regulation. In Wittgensteinian terms it is a ‘hinge’ of the language game in which these practices are embedded. When rendered explicit, however, this ‘hinge’ appears to be formally incoherent. The exploration of this problem has consequences for all of our arguments over the epistemological underpinnings of accounting reports – whether realist, representational, constructivist, or otherwise.

Suggested Citation

  • Arthur, Alex, 2010. "Paradox, accounting values, and intelligible regulation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 647-654.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:8:p:647-654
    DOI: 10.1016/j.cpa.2010.06.018
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    References listed on IDEAS

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    1. Alex Arthur, 2009. "Principles and rules: the open question argument and normative imperatives," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 1(4), pages 313-326.
    2. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
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