ABSTRACT

One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting.

The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as:

  • The miscommunication that preceded the global financial crisis
  • The failure of sustainability reporting
  • The development of XBRL
  • How to cut clutter

With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.

part Part 1|42 pages

The landscape

chapter 1|4 pages

The power of accounting communication

ByLisa Jack, Jane Davison, Russell Craig

chapter 2|19 pages

The accounting communication research landscape

ByLee Parker

chapter 3|17 pages

An historical perspective from the work of Chambers

ByFrank Clarke, Graeme Dean, John Richard Edwards

part Part 2|90 pages

A variety of media Beyond numbers

chapter 4|13 pages

The language of corporate annual reports

A critical discourse analysis
ByTheo van Leeuwen

chapter 5|18 pages

Visual perspectives

ByJane Davison

chapter 6|18 pages

Perspectives on the role of metaphor

ByJoel Amernic

chapter 7|15 pages

Rhetoric and the art of memory1

ByPaolo Quattrone

chapter 8|24 pages

Accounting narratives and impression management

ByNiamh M. Brennan, Doris M. Merkl-Davies

part Part 3|78 pages

Contemporary and professional issues

chapter 10|12 pages

Accounting communication inside organizations

ByLisa Jack

chapter 11|11 pages

Communication apprehension and accounting education

ByTrevor Hassall, José L. Arquero, John Joyce, José M. González

chapter 12|14 pages

Review of US pedagogic research and debates on writing in accounting

BySue Ravenscroft, Abhi Rao

chapter 13|20 pages

Is XBRL a ‘killer app’?

ByJoanne Locke

part Part 4|43 pages

Construction of meaning

chapter 14|15 pages

A Big Four practitioner view

ByJohn Hitchins, Laura Taylor

chapter 15|14 pages

Argument, audit and principles-based accounting

ByWally Smieliauskas

chapter 16|12 pages

A critical perspective

ByChristine Cooper