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Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality
16 references·16 citing·32 second hopsampled
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(1989)Jean Baudrillard: Selected Wr…Laboratory life: The social construction of scientific facts (1982)Laboratory life: The social c…Simulacres et simulation (1981)Simulacres et simulationThe Penguin Dictionary of Literary Terms and Literary Theory (1977)The Penguin Dictionary of Lit…The Philosophy of Karl Popper. (1975)The Philosophy of Karl Popper.The Philosophy of Karl Popper (1974)The Philosophy of Karl PopperThe Pricing of Options and Corporate Liabilities (1973)The Pricing of Options and Co…History of Philosophy (1946)History of PhilosophyOn the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions (2019)On the “Realities” of Investo…Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory (2018)Accounting for tacit coordina…Fobi(A)Kuntansi: Puisisasi Dan Refleksi Hakikat (2016)Fobi(A)Kuntansi: Puisisasi Da…Accounting without accounting (2014)Accounting without accountingThe operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths (2010)The operation of representati…Accrual accounting representations in the public sector—A case of autopoiesis (2010)Accrual accounting representa…Mythical representations of trust in auditors and the preservation of social order in the financial community (2009)Mythical representations of t…FASB and Social Reality—An Alternate Realist View (2009)FASB and Social Reality—An Al…Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout (2008)Fearful asymmetry: The consum…Accounting - Truth, Lies, or 'Bullshit?': A Philosophical Investigation (2007)Accounting - Truth, Lies, or …The FASB and Accounting for Economic Reality (2006)The FASB and Accounting for E…Perceptions of the true and fair view concept: an empirical investigation (2006)Perceptions of the true and f…Objectivity in accounting (2006)Objectivity in accountingCOMMENTARY—Accounting—Truth, Lies, or “Bullshit”? A Philosophical Investigation (2006)COMMENTARY—Accounting—Truth, …Measuring and intervening: how do we theorise intellectual capital management? 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(2010)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)The Hyperreal Indian (1994)Resistance From the Margins: The Postmodern Public Relations Practitioner as Organizational Activist (2002)News and Nuances of the Entrepreneurial Myth and Metaphor: Linguistic Games in Entrepreneurial Sense–Making and Sense–Giving (2005)International Norm Dynamics and Political Change (1998)The Institutional Dynamics of International Political Orders (1998)Ontological Security in World Politics: State Identity and the Security Dilemma (2006)How to Talk About the Body? the Normative Dimension of Science Studies (2004)Environmentality: Technologies of Government and the Making of Subjects (2005)A Sociology of Quantification (2008)Theory Construction as Disciplined Imagination (1989)Introduction: epistemic communities and international policy coordination (1992)Explaining Development and Change in Organizations (1995)Notes on the theory of the actor-network: Ordering, strategy, and heterogeneity (1992)Professional Vision (1994)Actor Network Theory and Material Semiotics (2008)Discursive Institutionalism: The Explanatory Power of Ideas and Discourse (2008)Taking ideas and discourse seriously: explaining change through discursive institutionalism as the fourth ‘new institutionalism’ (2010)Against Reflexivity as an Academic Virtue and Source of Privileged Knowledge (2000)Violence and the Social Construction of Ethnic Identity (2000)
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References

  • 1973The Pricing of Options and Corporate Liabilities29,064 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2018ON THE CONSTRUCTION OF A SOCIAL REALITY4,788 cited
  • 1995The construction of social reality4,674 cited
  • 2000The Social Construction of What?3,444 cited
  • 1982Laboratory life: The social construction of scientific facts2,883 cited
  • 2000The Social Construction of What?2,485 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1975The Philosophy of Karl Popper.1,370 cited
  • 1981Simulacres et simulation809 cited
  • 1974The Philosophy of Karl Popper774 cited
  • 1989Treatise on Basic Philosophy704 cited
  • 1977The Penguin Dictionary of Literary Terms and Literary Theory634 cited
  • 1989Jean Baudrillard: Selected Writings.560 cited
  • 1946History of Philosophy332 cited
  • 2000The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications324 cited

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Cited by

  • 2004Measuring and intervening: how do we theorise intellectual capital management?125 cited
  • 2006Objectivity in accounting81 cited
  • 2003Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications70 cited
  • 2018Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory64 cited
  • 2006The FASB and Accounting for Economic Reality61 cited
  • 2006Perceptions of the true and fair view concept: an empirical investigation54 cited
  • 2009Mythical representations of trust in auditors and the preservation of social order in the financial community50 cited
  • 2006COMMENTARY—Accounting—Truth, Lies, or “Bullshit”? A Philosophical Investigation41 cited
  • 2016Fobi(A)Kuntansi: Puisisasi Dan Refleksi Hakikat35 cited
  • 2010Accrual accounting representations in the public sector—A case of autopoiesis34 cited
  • 2014Accounting without accounting32 cited
  • 2008Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout31 cited
  • 2019On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions30 cited
  • 2007Accounting - Truth, Lies, or 'Bullshit?': A Philosophical Investigation29 cited
  • 2010The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths27 cited
  • 2009FASB and Social Reality—An Alternate Realist View24 cited