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Accounting as story telling

Author

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  • S. Mc_W Cheryl
  • Yannick Lemarchand

Abstract

Purpose - The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which suggest that organisational analysis can be enriched by a greater interface with narrative fiction as a means to bring organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source documents for economic history, more than simply being of purely pedagogical value. Both approaches inform the research into the specialised accounting manual, theGuide du Commerceof Gaignat de l'Aulnais. Design/methodology/approach - This paper uses archival‐based historical methods to examine theGuide du Commerceand the social and economic milieu presented therein. It has developed its analysis through the examination of both primary and secondary sources to underscore the business and social networks of the milieu and to illustrate accounting as narrative. Findings - In his manual, Gaignat recreates merchant activities and commercial relations of eighteenth century France. Gaignat does not content himself with re‐copying material at his disposal or with creating fictitious examples. Rather, through his in‐depth development of case studies and examples of actual accounting methods, he offers the reader insights into the strategic nature of the social and economic milieu in which commercial success might be achieved. Practical implications - The research approach is transferable to other settings, motivating renewed interest in the history of accounting literature. The stories related in theGuide du Commercepoint to the potential value of accounting manuals and other similar documents as historical sources when such sources no longer exist or are limited. Originality/value - The research method is original in that the methodological approach is new to accounting history, but part of a debate within history more generally.

Suggested Citation

  • S. Mc_W Cheryl & Yannick Lemarchand, 2010. "Accounting as story telling," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(1), pages 14-54, January.
  • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:1:p:14-54
    DOI: 10.1108/09513571011010592
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    References listed on IDEAS

    as
    1. Edwards, John Richard & Dean, Graeme & Clarke, Frank, 2009. "Merchants' accounts, performance assessment and decision making in mercantilist Britain," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 551-570, July.
    2. repec:hal:spmain:info:hdl:2441/699 is not listed on IDEAS
    3. B. S. Yamey, 2005. "The historical significance of double-entry bookkeeping: Some non-Sombartian claims," Accounting History Review, Taylor & Francis Journals, vol. 15(1), pages 77-88.
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    Cited by:

    1. Michaelson, Christopher, 2015. "Accounting for meaning: On §22 of David Foster Wallace's The Pale King," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 54-64.
    2. Pierre Labardin & Antoine Fabre, 2017. "Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)," Post-Print hal-01907537, HAL.
    3. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
    4. Matringe, Nadia & Power, Michael, 2024. "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics 120410, London School of Economics and Political Science, LSE Library.

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