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Critical Histories of Accounting - Sinister Inscriptions in the Modern Era (Paperback)
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Critical Histories of Accounting - Sinister Inscriptions in the Modern Era (Paperback)
Series: Routledge New Works in Accounting History
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The critical tradition in accounting historiography has come to
occupy a prominent place in the discipline's academic scholarship.
Some critical literature has confronted the responsibility of
accounting and accountants in precipitating contemporary crises,
such as the audit failures that spawned Sarbanes-Oxley and the
world-wide recession. Certain contemporary issues have long
histories, such as the difficulties encountered by women to break
the glass ceiling in public accounting, and the suffering of
indigenous peoples under the imperialistic yoke. Other episodes in
accounting's long history are seemingly more divorced from the
present, but in reality they all have contemporary significance.
Slavery in the New World, for example, although abolished more than
a century ago, is still rampant in parts of the world, albeit less
formally. Critical accounting historians feel it a duty to harken
to the "suppressed voices" of the past, those groups of people who
had no access to an accounting record - women, persons of color,
indigenous populations, alienated proletarians, victims of
governmental incompetence and graft, and many voiceless others.
Critical Histories of Accounting: Sinister Inscriptions in the
Modern Era draws on the foremost work in this developing
literature, both that authored by the co-editors of this volume,
and that written by others. Editors Richard K. Fleischman, Warwick
N. Funnell, and Steve Walker have written extensively about "the
dark side of accounting," gauging the complicity of those
performing accounting functions in episodes in human history that
are at worst evil and at best reprehensible. The editors have also
hand-selected a series of historical and contemporary episodes that
have been critically investigated by the wider accounting history
community, preceded by a thorough introduction.
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