Relevant bibliographies by topics / Accounting simulacrum

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters

Academic literature on the topic 'Accounting simulacrum'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Accounting simulacrum"

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Kamayanti, Ari. "Remarrying ‘the rational’ to ‘the myth’: an investigation by using baudrillard’s order of simulacra." Jurnal Reviu Akuntansi dan Keuangan 1, no. 1 (2011): 9. http://dx.doi.org/10.22219/jrak.v1i1.522.

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In the postmodern era, all things are in the process of changing from sign to simulacrum. This process is called simulation. Accounting and religions are, without exclusion, also in the process of simulation. Debates on how accounting relates to religion have been going on, probably since the claim of Weber’s Ethics of Protestants and The Spirit of Capitalism. Accounting is based on rationalism, while religion that is based on intangible faith and beliefs is regarded as myth. The question is: can the two opposites be combined? This paper tries to provide other alternatives views how accounting
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Macintosh, Norman B., Teri Shearer, Daniel B. Thornton, and Michael Welker. "Accounting as simulacrum and hyperreality: perspectives on income and capital." Accounting, Organizations and Society 25, no. 1 (2000): 13–50. http://dx.doi.org/10.1016/s0361-3682(99)00010-0.

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Bassnett, Susan, Ann-Christine Frandsen, and Keith Hoskin. "The unspeakable truth of accounting." Accounting, Auditing & Accountability Journal 31, no. 7 (2018): 2083–107. http://dx.doi.org/10.1108/aaaj-08-2017-3099.

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Purpose The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and semantic, from subsequent speech-following (glottographic) writing forms. The authors consider how accounting as non-glottographic (and so “unspeakable”) writing form renders “glottography” a “subsystem of writing” (Hyman, 2006), while initiating a mode of veridiction which always and only names and counts, silently and synoptically. The authors also consider the translation of this statement form into the grap
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Sementelli, Arthur J., and Terence M. Garrett. "MOOCs: meaningful learning tools for public administration education or academic simulacra?" Education + Training 57, no. 4 (2015): 461–70. http://dx.doi.org/10.1108/et-03-2014-0031.

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Purpose – The purpose of this paper is to explore and critically assess the potential value and effectiveness of massive open online courses (MOOCs) for public administration education. Design/methodology/approach – The research in this conceptual paper offered a critical examination of MOOCs using the work of Baudrillard, Debord, and others to re-frame and reconsider our understanding of this emerging educational strategy. Findings – Baudrillard’s simulacrum and Debord’s spectacle concepts can inform the discussion and understanding of MOOCs in higher education. Research limitations/implicati
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DARCHINOV, EDGAR, and ELENA IAKOVLEVA. "ANTINOMICITY OF PHOTOGRAPHY AS A VISUAL SEGMENT OF MYTH DESIGN IN SOCIAL NETWORKS." Культурный код, no. 2023-1 (2023): 9–24. http://dx.doi.org/10.36945/2658-3852-2023-1-9-24.

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The object of the article is photos posted by a modern personality on social networks (for example, Odnoklassniki, VKontakte, etc.). Capturing an individual and undergoing technical processing, they will destroy him, transforming into a figurative simulacrum. The photo image of the personality turns out to be an artificial construct generated by a digital code. This fact testifies both modern individual's fear of himself and his desire to be seen and successful.
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Vojvodić Balaž, Violeta. "Monetary Symbolism: Art as a Deposit of Value." AM Journal of Art and Media Studies, no. 20 (October 15, 2019): 137. http://dx.doi.org/10.25038/am.v0i20.333.

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MONEY – a unit of account, a deposit of value, and a medium of exchange – formally evolved from grain, precious metal, cheap paper, to state-of-the-art digital accounting records managed by artificial intelligence. Although the economists of the 19th century believed in its neutrality, money is an ambiguous socio-economic phenomenon which serves as a political tool and a measure of value even if its own value is volatile. The stamp of authority marked the symbolization of money as a cultural artifact: the character of a ruler, a symbol, or an inscription on the coin came to be a signifier of v
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Bougen, Philip D., and Joni J. Young. "Fair value accounting: Simulacra and simulation." Critical Perspectives on Accounting 23, no. 4-5 (2012): 390–402. http://dx.doi.org/10.1016/j.cpa.2011.05.004.

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Mattessich, Richard. "Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality." Accounting, Organizations and Society 28, no. 5 (2003): 443–70. http://dx.doi.org/10.1016/s0361-3682(02)00024-7.

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Boiral, Olivier. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports." Accounting, Auditing & Accountability Journal 26, no. 7 (2013): 1036–71. http://dx.doi.org/10.1108/aaaj-04-2012-00998.

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Gulbrandsen, Ib T., Sine N. Just, and Julie Uldam. "S(t)imulating resistance: Corporate responses to the Trump presidency." Organization, July 20, 2020, 135050842093922. http://dx.doi.org/10.1177/1350508420939225.

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This article contributes to the emergent field of corporate activism by exploring how corporate advertising voices, or is interpreted by the media as voicing, Trump resistance – that is, sympathy with anti-Trump protests and dismay at the politics of the White House incumbent. In so doing, we first situate corporate activism in relation to the more established fields of political corporate social responsibility and corporate social responsibility communication, focusing on discussions concerning the interplay between talk and action as well as the potential of talk to lead to action. On this b
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Dissertations / Theses on the topic "Accounting simulacrum"

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Легенчук, С. Ф. "Симулякризація бухгалтерського обліку: на шляху до подолання теоретичної кризи". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62283.

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На сьогодні у вітчизняному бухгалтерському обліку все частіше простежуються симптоми глибокої теоретичної кризи, свідченням чого є неможливість побудови єдиної концептуальної структури бухгалтерського наукового знання. Більшість існуючих теоретичних розробок характеризуються еклектичністю своєї побудови та відсутністю зв’язку із сучасними економіко-теоретичними та філософськими концепціями. Вважаємо, що вихід із кризи можливий лише за умови широкого використання в бухгалтерських наукових дослідженнях сучасних філософських методологій і теорій, адекватних рівню розвитку національної системи
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Book chapters on the topic "Accounting simulacrum"

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Macintosh, Norman B., Teri L. Shearer, Daniel B. Thornton, and Michael Welker. "Accounting as Simulacrum and Hyperreality." In Accounting, the Social and the Political. Elsevier, 2005. http://dx.doi.org/10.1016/b978-008044725-4/50033-3.

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O’Connell, Carrie, and Chad Van de Wiele. "Primed Prediction: A Critical Examination of the Consequences of Exclusion of the Ontological Now in AI Protocol." In AI for Everyone? Critical Perspectives. University of Westminster Press, 2021. http://dx.doi.org/10.16997/book55.k.

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Revisiting Norbert Wiener’s cybernetic prediction as the theoretical foundation of AI this chapter makes a plea how we need to uncover the black box of what is behind prediction and simulation. It explores the shortcomings of cybernetic prediction, the theoretical foundation of Artificial Intelligence, through the lens of Jean Baudrillard’s simulacra and simulation. Specifically, what prediction excludes – namely, an accounting for the ontological now – is what Baudrillard warned against in his analysis of the role technological innovations play in untethering reality from the material plane,
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"Simulacra and hyperreality." In Accounting, Accountants and Accountability. Routledge, 2008. http://dx.doi.org/10.4324/9780203930052-11.

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