A nostrum of business is that accounting can be read as the language of business. However, for very good reasons the claims for it as such are weak, and whilst a strong case can be brought for its inability to provide a genuine and useful “audit” of the firm’s essence, the question that begs addressing is; “How, despite such a case, this nostrum prevails?” The answer this paper forwards lies in the metaphorical nature of any language, together with a path‐dependency in the selection of ideas, metaphors, analogies…. Although, one has to hope at the end the nostrum is defeated.
CitationDownload as .RIS
MCB UP Ltd
Copyright © 1998, MCB UP Limited