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25 novembre 2009
- handle: 10670/1.hue4ze
- hal: hal-00443812
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Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Nihel Chabrak et al., « The language of the Rochester School : positive accounting theory deconstructed », HALSHS : archive ouverte en Sciences de l’Homme et de la Société, ID : 10670/1.hue4ze
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This paper critically examines the basic tenets of positive accounting theory (PAT). We subject the language of Watts and Zimmermans 1986 definition of PAT to the activity of proof reading, in accordance with Derridas concept of deconstruction. We highlight traces of "logocentrism" in the language of the Rochester School and question them on their presuppositions and conclusions. Also, our analysis of their discourse reveals how it was written to please the audience to whom it was addressed. This allows us to critique the ideological status of PAT from a Marxian viewpoint. In the paper we also review the critical literature in accounting, making use explicitly and implicitly of Derridas theory of deconstruction.