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)

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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, Professor 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

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