约瑟夫·萨拉马戈的《失明》中的盲人会计和对会计的刻板印象

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
G. Carnegie
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引用次数: 0

摘要

本文旨在通过阅读jos Saramago的小说《失明》(Blindness)所形成的反思,鼓励将会计刻板印象的文献扩展到主要的英美语境之外。设计/方法/方法葡萄牙著名作家、诺贝尔文学奖获得者萨拉马戈在小说《失明》中描绘了一位天生失明的会计。研究结果揭示了当一个城市陷入失明流行病或独特的“白盲症”时,极端情况下的人物,以及人类行为的失败,尤其是暴徒及其领导人,包括盲人会计。研究意义通过反思我们在会计刻板印象文献中认为理所当然的东西,本文阐明了我们如何在学科及其从业人员运作的所有背景下(包括非英美背景),更具体地对会计和会计师做出新的理解。原创性/价值本文介绍了历史和跨学科会计研究社区的成员的见解,具有对会计刻板印象的研究和出版经验。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The blind accountant in Blindness by José Saramago and accountant stereotypes
PurposeThis paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.Design/methodology/approachA mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.FindingsThe study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.Research implicationsBy reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.Originality/valueThe paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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