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| Author: | McSweeney, B. |
| Title: | The unbearable ambiguity of accounting |
| Journal: | Accounting, Organizations and Society
1997 : OCT, VOL. 22:7, p. 691-712 |
| Index terms: | QUALITY UNCERTAINTY ECONOMIC CONDITIONS |
| Language: | eng |
| Abstract: | This article argues that neither current nor reformed accounting can make unambiguous representations. The pursuit of that unrealizable ideal is nonetheless perfectly real and eminently productive. The article analyses significant texts in which the claim of judgement-free accounting is privileged. Their attempts to explain the possibility are shown to require a series of self-cancelling rhetorical moves. Some prior literature has concluded that a general abandonment of the myth of unambiguous accounting representations is desirable and possible. This article argues, in a discussion of the notion of a "regulative ideal", that there is no necessary link between their critiques and the action they advocate. |
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