ABSTRACT
In producing this book the aim was not to signal ‘the death of accounting.’ Such a conclusion would fly in the face of one of the main lessons that seemed to emerge. This message is not that meaning is no longer meaningful, but rather that meaning never stands still; it is always on the move. If this claim holds, then it also gestures towards the possibility of a different kind of accounting than is currently practised, which might be called ‘heteroglossic accounting.’ Glues about what heteroglossic accounting might look like can be found in the work of Mikhail Bakhtin (1895–1975), the Russian literary theorist who emerged posthumously ‘as one of the leading thinkers in the twentieth century.’ 1
