On the construction of accounting representations :

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" On the construction of accounting representations : "
McSweeney, Liam Brendan.

Document Type	:	Latin Dissertation
Record Number	:	1093922
Doc. No	:	TLets309006
Main Entry	:	McSweeney, Liam Brendan.
Title & Author	:	On the construction of accounting representations :\ McSweeney, Liam Brendan.
College	:	London School of Economics and Political Science (University of London)
Date	:	1994
student score	:	1994
Degree	:	Ph.D.
Abstract	:	The presupposition that accounting is capable of producing representations whichcorrespond with a reality wholly anterior and exterior to them - widely privileged inaccounting and other texts - is analysed and challenged in the thesis. A range ofanalytical methods are used. The first is the deconstruction of ã text from differentdiscursive levels which assert the possibility of correspondence through accountingrepresentations. These texts are directly analysed and subjected to their own proofcriterion of correspondence. The aim is to show that each text defers the point atwhich the purely extra-accounting is deemed to have been fully grasped. No pure,or pre-discursive, position from which an account could begin is located. In eachtext there is an endless supplementarity. The terminus of correspondence is neverreached. The second method of analysis employed is an examination of theadvocacy and implantation of accounting change in the name of accounting's allegedcorrespondence capabilities in the UK Civil Service. More than a decade ofadvocacy is considered. Some of the pressures for the accounting changeconsidered are located by an analysis of the different, indeed conflicting, purposesfor which accounting is advanced by the advocates and compared with anexplanation of change which would be consistent with a correspondencecharacterisation. The evidence provided by the advocates for their claims about thepossibility of correspondence is examined and shown to point to yet otherdiscourses. The third approach is participant observation of the functioning ofaccounting in organizational actions in a private sector manufacturing firm. Theconstruction of accounting representations and some constitutive effects are exploredand contrasted with the depiction of accounting as correspondence. Drawing on thecontribution of each of the critiques of accounting as correspondence, the thesisconcludes that representations are not of pre-existing referents but what is broughtinto being.
Subject	:	Management business studies
Added Entry	:	London School of Economics and Political Science (University of London)