IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v24y2013i2p120-126.html
   My bibliography  Save this article

Teaching accounting as a language

Author

Listed:
  • Graham, Cameron

Abstract

This paper explores how a literary turn in accounting education can provide students with the tools to comprehend financial accounting statements. It argues that a key implication of the literary turn in accounting research is that we must, in our classrooms, take seriously the idea of accounting as a language. By exploring what distinguishes accounting from other languages, not only in its grammar and structure but also in the conditions of production of accounting texts, a literary perspective on accounting can empower students to take a critical perspective on accounting, instead of being passive consumers of accounting signs.

Suggested Citation

  • Graham, Cameron, 2013. "Teaching accounting as a language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 120-126.
    • Handle: RePEc:eee:crpeac:v:24:y:2013:i:2:p:120-126
    DOI: 10.1016/j.cpa.2012.01.006
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235412000706
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2012.01.006?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Cooper, Christine & Puxty, Anthony, 1994. "Reading accounting writing," Accounting, Organizations and Society, Elsevier, vol. 19(2), pages 127-146, February.
    2. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    3. Nihel Chabrak & Russell Craig, 2013. "Student imaginings, cognitive dissonance and critical thinking," Post-Print hal-02402316, HAL.
    4. Carmona, Salvador, 2013. "Accounting curriculum reform? The devil is in the detail," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 113-119.
    5. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
    6. Hopper, Trevor, 2013. "Making accounting degrees fit for a university," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 127-135.
    7. Chabrak, Nihel & Craig, Russell, 2013. "Student imaginings, cognitive dissonance and critical thinking," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 91-104.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lehman, Cheryl R., 2013. "Knowing the unknowable and contested terrains in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 136-144.
    2. Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C., 2013. "Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 145-153.
    3. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    4. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    5. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    2. Lehman, Cheryl R., 2013. "Knowing the unknowable and contested terrains in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 136-144.
    3. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.
    4. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    5. Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C., 2013. "Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 145-153.
    6. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    7. Haines-Doran, Tom, 2022. "Critical accounting scholarship and social movements: The case of rail privatisation in Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    8. Stephan Pühringer & Lukas Bäuerle, 2018. "What economics education is missing: the real world," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 46(8), pages 977-991, September.
    9. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    10. Michael Musov, 2017. "It Doesn’t Matter How We Assess the Competencies in Accounting Education?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 429-448, September.
    11. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    12. Lehman, Cheryl R., 2019. "Reflecting on now more than ever: Feminism in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    13. Hopper, Trevor, 2013. "Making accounting degrees fit for a university," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 127-135.
    14. Carmona, Salvador, 2013. "Accounting curriculum reform? The devil is in the detail," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 113-119.
    15. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    16. Lehman, Glen, 2013. "Critical reflections on Laughlin's middle range research approach: Language not mysterious?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 211-224.
    17. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
    18. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
    19. Iyoha, F.O. & Oyerinde, D., 2010. "Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 361-373.
    20. Gaffikin, Michael, 2009. "Twenty-one years of critical resistance—almost: A reflection," Accounting forum, Elsevier, vol. 33(4), pages 268-273.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:24:y:2013:i:2:p:120-126. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.