Accounting, transparency and the culture of spin: re-orientating accounting communication in the new millennium

Gallhofer, S. , Haslam, J., Morrow, S. and Sydserff, R. (1999) Accounting, transparency and the culture of spin: re-orientating accounting communication in the new millennium. Pacific Accounting Review, 11(1/2), pp. 97-111. (doi: 10.1108/eb037931)

Abstract

Accounting is problematically shaped by a culture of spin. In the practice of accounting, presentational management risks assuming greater importance than an open and clear communication motivated by a concern to serve the public interest. We elaborate upon this problematic feature of contemporary practice and suggest pointers towards responding to the challenge it poses in terms of a better way for accounting in the new millennium.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Gallhofer, Prof Sonja
• Authors: Gallhofer, S., Haslam, J., Morrow, S., and Sydserff, R.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Pacific Accounting Review
• Publisher: Emerald
• ISSN: 0114-0582