TY  - JOUR
AB  - There is a scene in a play by Euripides in which Medea, the central character, persuades Jason, her husband, to be the unwitting participant in her plot for revenge. This scene illustrates a facet of finance and accounting expertise because it shows how narrative, including finance and accounting, provides ontological security; a belief in the security of reality and the predictability of outcomes. The Chorus in the play suggests that Jason is “so sure of destiny”. What makes the scene particularly interesting is that it carries a second meaning, which is absolutely clear to the audience, and which has tragic consequences, of which Jason is “so ignorant”. This possibility of a second meaning suggests dangers in accepting a superficial understanding of any narrative. In turn, this shows the need for a knowledge of the history and characters from which any single scene, or finance and accounting report or calculation, is constructed. Provides quotations from practitioners which illustrate ways in which they see finance and accountancy as narrative and the ways in which they succeed and fail to imbue any accounting scene with characters and history.
VL  - 9
IS  - 5
SN  - 0951-3574
DO  - 10.1108/09513579610151935
UR  - https://doi.org/10.1108/09513579610151935
AU  - Colville Ian
AU  - McAulay Laurie
PY  - 1996
Y1  - 1996/01/01
TI  - A tragedy of understanding; accounting for ontological security
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
SP  - 7
EP  - 22
Y2  - 2024/04/20
ER  -