Chapter

Champion Chicken

Matthew Gill

in Accountants' Truth

Published in print June 2009 | ISBN: 9780199547142
Published online September 2009 | e-ISBN: 9780191720017 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199547142.003.0003
 						Champion Chicken

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Champion Chicken is a fictional company that is discussing an accounting problem with its auditors. The problem is technically straightforward, but accounting standards allow for it to be resolved in various ways. Having read a description of this scenario, interviewees were asked to decide between the available accounting options. By exploring the argumentative strategies they used to do so, this chapter shows that accountants' work cannot be reduced to rule-following. The illusion that it can is therefore counterproductive, leaving accountants unable to articulate and to debate their actual practice.

Keywords: fact; technocratism; judgment; decision-making; accounting standards

Chapter.  6263 words.  Illustrated.

Subjects: Corporate Governance

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