One of the most sustained explorations of the linguistic and literary turns in accounting is that of Macintosh. One stream of Macintosh's work encompasses exploration of areas of French critical thought that overlap with literary theory: Macintosh and Shearer (2000) take a Baudrillardian semiotic analysis of a contemporary society dominated by a proliferation of non-referential signs (Baudrillard, 1981) to indicate accounting's increasing loss of referent and related audit simulacra; Macintosh et al. (2000) draw further on Baudrillardian concepts of simulacra, hyperreality and implosion (Baudrillard, 1981) to trace the historical transformation of accounting signs from Sumerian times to the present; Macintosh (2002) provides the most wide-ranging introduction of French critical thought to accounting, outlining the impact of Saussurean linguistics on structuralism and semiotics, but primarily focused on six critical theorists and philosophers who might be termed structuralist and post-structuralist: Bakhtin, Barthes, Baudrillard, Derrida, Foucault and Nietzsche.-- from "Paratextual framing of the annual report: Liminal literary conventions and visual devices", an article by Jane Davison of the University of London's School of Management, as appears in Critical Perspectives on Accounting, V. 22, No.2 (2011)
PDF (109 K)Image at top: "The eye without eyes, the hundred-headless woman keeps her secret", a collage by Max Ernst from La Femme 100 Têtes, 1929.
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