The semio-logic of financial accounting A non-essentialist conceptualisation of the IFRS balance sheet

Hayoun, Shaul,(2018), The semio-logic of financial accounting A non-essentialist conceptualisation of the IFRS balance sheet. , Accounting, Auditing & Accountability Journal, UNSPECIFIED

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Purpose – The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements. Complementing the genealogical perspective on accounting’s changing socio-historical settings, it proposes a semiotic perspective on the accounting statement. Design/methodology/approach – The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign theory – semiology, as it provides a meaningful delineation of financial accounting, bringing out its distinct numerical-linguistic knowledge-construction operation. Findings – In addition to the justification of employing semiology as a parent discipline for accounting, it is shown how IASB’s recognition and measurement procedures manifest the interrelated non-essentialist semiological principles of reciprocal articulation and value constellation. Accounting entries (“expression”) are not representations of pre-existing economic resources (“content”), but rather both are mutually constituted by delimiting the resource/asset from its broader category. Such judgment-based articulation results with value constellations, where asset value is merely a relational product of other values. Originality/value – To the long-established critique that accounting has no essence, the paper adds a formulation of a non-essentialist semiotic logic: the financial statement’s semio-logic. It further sheds light on the role of such logic as an epistemological presupposition to the accounting – society reciprocity, where accounting is a malleable product of, and is used to exert power over, its social surroundings.
Keywords : s Measurement, Semiotics, Recognition, Articulation, Semiology, Value constellation, UNSPECIFIED
Journal or Publication Title: Accounting, Auditing & Accountability Journal
Volume: 31
Number: 7
Item Type: Article
Subjects: Akuntansi
Depositing User: Eriana Ringgowati
Date Deposited: 16 Dec 2019 06:54
Last Modified: 16 Dec 2019 06:54

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