Abstract
A History of Corporate Financial Reporting in Britain, by John Richard Edwards, New York, Routledge, 2018, 380 pp., ₤115/$140 (hardcover), ISBN 978-1-138-55318-7.
Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.
Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.
Original language | English |
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Pages (from-to) | 233-242 |
Number of pages | 10 |
Journal | Accounting History Review |
Volume | 30 |
Issue number | 2 |
Early online date | 4 Oct 2019 |
DOIs | |
Publication status | Published - Mar 2020 |
Keywords
- History of accounting
- corporate financial reporting
- philosophy of communication
- Pragmaticism