A critical perspective

Abstract

This chapter, using the lens of different social theories enables readers to evaluate whether accounting can communicate neutral information. A case is made that it is only possible to understand anything from a human perspective which is necessarily influenced by our cultures; this means that accounting paints a biased picture of organisations and any claims to the neutrality of accounting is a modern myth. The accounting profession is subject to economic and political pressure and the theoretical models which underpin their work serve the interests of some groups over others. In light of this the chapter finishes by considering accounting’s role in the recent financial crisis.

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