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Accounting, Transparency and the Culture of Spin: Re-Orientating Accounting Communication in the New Millennium

Lookup NU author(s): Professor Sonja Gallhofer

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Abstract

Accounting is problematically shaped by a culture of spin. In the practice of accounting, presentational management risks assuming greater importance than an open and clear communication motivated by a concern to serve the public interest. We elaborate upon this problematic feature of contemporary practice and suggest pointers towards responding to the challenge it poses in terms of a better way for accounting in the new millennium.

Publication metadata

Author(s): Gallhofer S, Haslam J, Morrow S, Sydserff R

Publication type: Article

Publication status: Published

Journal: Pacific Accounting Review

Year: 1999

Volume: 11

Issue: 1-2

Pages: 97-111

ISSN (print): 0114-0582

ISSN (electronic): 2041-5494

Publisher: MCB UP Ltd

URL: http://dx.doi.org/10.1108/eb037931

DOI: 10.1108/eb037931

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