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1 – 3 of 3Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a…
Abstract
Purpose
Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot.
Design/methodology/approach
The analysis uses McClelland et al.’s (2013) five-step procedure to ascertain the poem’s metaphor use.
Findings
The Hollow Men depicts accountants as ritualistic and accounting voices as quiet and meaningless while its meta-metaphor conveys accounting as rites and shadows.
Research limitations/implications
Although The Hollow Men’s use of Form 4 metaphors, where neither figurative nor literal source term is named, places an onus on the reader to infer meaning from accounting metaphor use, the analysis provides readers with a valuable structure for evincing accounting metaphors that present pervasive accounting issues facing the modern world.
Practical implications
Accountants, according to The Hollow Men, are hollow, devotees to plunderers and property and rain dancers. The Hollow Men situates the quest for accounting as a ritual for order and the preservation of the status quo.
Social implications
The Hollow Men’s mages of accounting immersion in rites and shadows accord with the conceptual metaphors of accounting as magic and accounting as history.
Originality/value
The originality of this study rests in its introduction to McClelland et al.’s (2013) metaphorical analysis of accounting research.
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Organizational theorists have used metaphors such as organism, machine and language to understand organizations. Develops a new metaphor of place, based on writing about natural…
Abstract
Organizational theorists have used metaphors such as organism, machine and language to understand organizations. Develops a new metaphor of place, based on writing about natural places, to imagine how an organization could radically recreate itself so that a healthy ecology is possible.
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J. Mouritsen, H.T. Larsen and P.N. Bukh
Skandia’s intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from…
Abstract
Skandia’s intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. These supplements to the financial accounting statement communicate not only in numbers but also in stories and illustrations about the challenges facing the firm. They help develop a narrative for the path ahead for Skandia as a “capable” firm that thrives through intellectual resources found in humans, structures and relations. In this paper we discuss how this is possible and we suggest that intellectual capital statements are not only new types of communication; they also anticipate new “contracts” between labour and management where employees are persuaded to help managers craft the strategies to be pursued in the marketplace of the future.
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