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Journal ArticleDOI

Financial accounting: in communicating reality, we construct reality.

Ruth D. Hines
- 01 Jan 1988 - 
- Vol. 13, Iss: 3, pp 251-261
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TLDR
Castaneda as mentioned in this paper explained that he possessed a certain knowledge that he had learned from a teacher, a "benefactor" as he called him, who had directed him in a kind of apprenticeship, but he warned me that I would have to make a very deep commitment and that the training was long and arduous.
Abstract
At first I saw Don Juan simply as a rather peculiar man who knew a great deal…but the people…believed that he had some sort of “secret knowledge”, that he was a “brujo”. The Spanish word brujo means, in English…sorcerer. It connotes essentially a person who has extraordinary…powers. I had known Don Juan for a whole year before he took me into his confidence. One day he explained that he possessed a certain knowledge that he had learned from a teacher, a “benefactor” as he called him, who had directed him in a kind of apprenticeship. Don Juan had, in turn, chosen me to serve as his apprentice, but he warned me that I would have to make a very deep commitment and that the training was long and arduous… My field notes disclose the subjective version of what I perceived while undergoing the experience. That version is presented here… My field notes also reveal the content of Don Juan's system of beliefs. I have condensed long pages of questions and answers between Don Juan and myself in order to avoid reproducing the repetitiveness of conversation…(The Teachings of Don Juan: A Yaqui Way of Knowledge, Carlos Castaneda, 1970, pp. 14, 24, 25).

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Constructing a research database of social and environmental reporting by UK companies

TL;DR: In this article, an attempt to build a database of UK company social and environmental disclosure is described, with the aim of providing, first, a data set which both refines and develops earlier attempts to capture and interpret such disclosures; second, a dataset covering several years to permit longitudinal analysis; and third, a public database for accounting researchers who wish to pursue, in a systematic and comparable way, more focused hypotheses about social and Environmental reporting behaviour.
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Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet

TL;DR: In this paper, an auto-critique of accounting for sustainability via an examination of meanings and contradictions in sustainable development is presented, leading towards a suggestion for the development of multiple and conditional narratives that whilst no longer realist or totalising, explicitly challenge the hegemonic claims of business movements in the arena of sustainability and sustainable development.
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Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory

TL;DR: In this paper, the authors argue that theory, method, methodology, and knowledge gains in qualitative field studies are intertwined through the ongoing hypothesis development in the field and emphasise the distinctive role of theory in qualitative research as relating to expression of a subjective reality more than clarification of an objective one.
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Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability

TL;DR: In this article, the implications for accounting of placing the environment at the centre of the analysis are investigated, focusing on an accounting's potential for contribution to accountability and transparency in participative democracy, the potential for non-financial accounts of the biosphere and the use of current accounting techniques for the operationalisation of an accounting for sustainability.
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Twenty‐five years of social and environmental accounting research

TL;DR: This paper reviewed 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as provide a structure or classification for others to use.
References
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Book

The Structure of Scientific Revolutions

TL;DR: The Structure of Scientific Revolutions as discussed by the authors is a seminal work in the history of science and philosophy of science, and it has been widely cited as a major source of inspiration for the present generation of scientists.
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Locating the 17th Book of Giddens@@@The Constitution of Society: Outline of the Theory of Structuration.

TL;DR: Giddens as mentioned in this paper has been in the forefront of developments in social theory for the past decade and outlines the distinctive position he has evolved during that period and offers a full statement of a major new perspective in social thought, a synthesis and elaboration of ideas touched on in previous works but described here for the first time in an integrated and comprehensive form.