From a history of accounting towards a philosophy of accounting communication

ABSTRACT

Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.

KEYWORDS:

• History of accounting
• corporate financial reporting
• philosophy of communication
• Pragmaticism

Disclosure statement

No potential conflict of interest was reported by the authors.