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Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.

The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.

This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.

The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.

Fetishism has been often linked to misrecognition and false belief, to one being “ideologically duped” so to speak. But could we think that fetishism may be precisely the very opposite? The purpose of this paper is to explore the potential of this at first sight counterintuitive notion. It locates the problem of fetishism at the crux of the problem of disavowal and argues that one needs to distinguish between a disavowal – marked by cynical knowledge – and fetishistic disavowal, which can be understood as a subcategory of the same belief structure of ideology.

This conceptual paper is based on literature review and utilizes examples from the author’s ethnographic fieldworks in India (2008-2013) and central Europe (2015-2019).

The paper provides a new insight into the structure of fetishism, relying on the psychoanalytic structure of disavowal, where all disavowal is ideological, but not all disavowal is fetishistic, thereby positing a crucial, often unacknowledged distinction. Where disavowal follows the structure “I know quite well how things are, but still […],” fetishistic disavowal follows the formula: “I don’t only know how things are, but also how they appear to me, and nonetheless […].”

The paper develops an original conceptualization of fetishism by distinguishing ideological disavowal from fetishistic disavowal.

This paper aims to argue that Economics is not a neutral science.

Post-structuralist perspective of Lyotard (1984), alongside the Pragmatics of Searle (1979) and Travis (1981) are useful for analyzing enunciations in mainstream Economics.

Economists use illocutionary acts expressed in formal language to achieve perlocutionary effects. Because of the importance attached to objectivity in mainstream Economics, the use of artificial languages is preferred to natural language. However, formal language is preferred regarding its perlocutionary effects on economists' community.

This paper puts together the Continental and the Analytical Philosophy and show, in an original manner, how their intersections and how they can be useful to better understand the epistemology of Economics.