Accounting: filling the negative space

Article Abstract:

The direction of accounting research can be interpreted through the 'Yin' and 'Yang' concepts of Chinese philosophy. The notions of a Universal Feminine and a Universal Masculine embodied by these concepts can be used to explain the imbalance in the values embedded in current accounting research. Since, much of accounting research is founded on a philosophy that reduces the interdependence of the 'Yin' and the 'Yang' to a simplistice woman-man dichotomy, the resulting consciousness leaves many important research problems unresolved. It is this consciousness that has led to a preponderance of research that exemplifies a 'Yang' orientation, with a corresponding submergence of values that typify the 'Yin' orientation.

Analysis, Beliefs, opinions and attitudes, Philosophy, Chinese, Chinese philosophy

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The FASB's conceptual framework, financial accounting and the maintenance of the social world

Article Abstract:

There have been several problems in the Financial Accounting Standards Board's (FASB) Conceptual Framework (CF) project, which attempts to provide guidelines to board members who are setting standards and accountants who are resolving unstandardized accounting problems. The CF assumes that the relationship between financial accounting and economic reality is unidirectional. The reason for the FASB's problems is that the FASB has developed the CF around a very problematic conception of the association between economic reality and financial accounting. The CF involves the use of reasoning around one incorrigible proposition of society, which states that social reality is objective and intersubjective.

Standards, Management, Financial Accounting Standards Board

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The possibilities of accountability

Article Abstract:

Accounting can be analyzed in terms of the concept of accountability. Accountability is a social practice that attempts to reflect symbolically on the practical interdependence of action having moral and strategic aspects. Accountability can have positive effects on individuals, and various types of accountability result in different senses of self and relationships with others. The central role of accounting in hierarchical types of accountability lead to an individualized, solitary, singular sense of self. Socializing types of accountability that are present in informal organizations confirm the sense of self in a manner that focuses on the interdependence of the self and others.

Ethical aspects, Responsibility, Self, Self (Psychology)

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