A critical perspective

Christine Cooper

Research output: Chapter in Book/Report/Conference proceedingChapter


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.
Original languageEnglish
Title of host publicationRoutledge companion to communication in accounting
EditorsLisa Jack, Jane Davison, Russell Craig
Place of PublicationAbingdon
Number of pages10
Publication statusPublished - 29 Apr 2013

Publication series

NameRoutledge Companions in Business, Management and Accounting


  • critical perspective
  • accounting communication

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