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A tragedy of understanding accounting for ontological security

Identifieur interne : 000E64 ( Main/Exploration ); précédent : 000E63; suivant : 000E65

A tragedy of understanding accounting for ontological security

Auteurs : Ian Colville [Royaume-Uni] ; Laurie Mcaulay [Royaume-Uni]

Source :

RBID : ISTEX:F93D8630ECCF400565C4050539C3D96152CFFA1B

Abstract

There is a scene in a play by Euripides in which Medea, the central character, persuades Jason, her husband, to be the unwitting participant in her plot for revenge. This scene illustrates a facet of finance and accounting expertise because it shows how narrative, including finance and accounting, provides ontological security a belief in the security of reality and the predictability of outcomes. The Chorus in the play suggests that Jason is so sure of destiny. What makes the scene particularly interesting is that it carries a second meaning, which is absolutely clear to the audience, and which has tragic consequences, of which Jason is so ignorant. This possibility of a second meaning suggests dangers in accepting a superficial understanding of any narrative. In turn, this shows the need for a knowledge of the history and characters from which any single scene, or finance and accounting report or calculation, is constructed. Provides quotations from practitioners which illustrate ways in which they see finance and accountancy as narrative and the ways in which they succeed and fail to imbue any accounting scene with characters and history.


Url:
DOI: 10.1108/09513579610151935


Affiliations:


Links toward previous steps (curation, corpus...)


Le document en format XML

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