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 |
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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 |
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