Matthew Gill

in Accountants' Truth

Published in print June 2009 | ISBN: 9780199547142
Published online September 2009 | e-ISBN: 9780191720017 | DOI:

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Both this chapter and the next discuss the process of fact construction in detail. This chapter looks at what happens when accountants approach that process technocratically, and the next chapter looks at what happens when they do not. In order to maintain their technocratic authority, this chapter shows that accountants find themselves obliged to employ various non-technical, rhetorical strategies. Having described those strategies, the chapter concludes that accountants themselves are beginning to find technocratism, and with it their own representations of commercial life, less compelling.

Keywords: technocratism; rationalization; framing; limitation of scope; transcending dispute; economic sociology

Chapter.  9783 words. 

Subjects: Corporate Governance

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