One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting.
The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as:
The miscommunication that preceded the global financial crisis
The failure of sustainability reporting
The development of XBRL
How to cut clutter
With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.
Rezensionen / Stimmen
'This latest Routledge Companion provides an invaluable, wide-ranging survey of an interdisciplinary field which is fundamental to understanding accounting in the past and the present. Unusually for a work of synthesis, the chapters also explore new terrains, inspire future research agendas and offer critical interpretations. The book will prove of considerable interest to accounting students, researchers, educators, practitioners and policy-makers alike.'
Stephen Walker, Professor of Accounting, Cardiff University, UK "An excellent review of a multitude of research methods and practice relevant to accounting communication" - Richard Slack, Durham University: Accounting & Business Research, 2014
"This book makes a valuable contribution to the field and it was a joy reading it." - Muhammad Nurul Houqe Victoria University of Wellington, New Zealand
Reihe
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Illustrationen
25 s/w Abbildungen, 9 s/w Photographien bzw. Rasterbilder, 16 s/w Zeichnungen, 13 s/w Tabellen
13 Tables, black and white; 16 Line drawings, black and white; 9 Halftones, black and white; 25 Illustrations, black and white
Maße
Höhe: 246 mm
Breite: 174 mm
Dicke: 15 mm
Gewicht
ISBN-13
978-1-138-36300-7 (9781138363007)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Lisa Jack is Professor of Accounting at the University of Portsmouth Business School, UK. Her research interests encompass performance measurement, accounting in food supply chains and management control. She is the author of a book on benchmarking as well as several research papers, book chapters and CIMA reports
Jane Davison is Professor of Accounting at Royal Holloway, University of London, UK. Her research interests include visual and narrative perspectives on accounting. She is widely published in major international journals, co-editor of several journal special issues, co-founder of the inVisio research network and associate director of the Bangor Centre for Impression Management in Accounting
Russell Craig is Professor of Accounting at Victoria University, Australia. His main research interests include financial reporting, international accounting and the accountability discourse of executives. He is the co-author of CEO-Speak: The Language of Corporate Leadership (2006, McGill Queens University Press) and over 150 research papers, research monographs and book chapters
Part I: The Landscape 1. The Power of Accounting Communication 2. The Accounting Communication Research Landscape 3. An Historical Perspective from the Work of Chambers Part II: A Variety of Media: Beyond Numbers 4. The Language of Corporate Annual Reports: A Critical Discourse Analysis 5. Visual Perspectives 6. The Role of Metaphor 7. Rhetoric and the Art of Memory 8. Accounting Narratives and Impression Management Part III: Contemporary and Professional Issues 9. Phantasmagoria, Sustain-a-Babbling in Social and Environmental Reporting 10. Accounting Communication inside Organizations 11. Communication Apprehension and Accounting Education 12. Review of US Pedagogic Research and Debates on Writing in Accounting 13. Is XBRL a Killer App? Part IV: Construction of Meaning 14. A Big Four Practitioner View 15. Argument, Audit and Principles-Based Accounting 16. A Critical Perspective
