Review of US pedagogic research and debates on writing in accounting

Authored by: Sue Ravenscroft , Abhi Rao

The Routledge Companion to Accounting Communication

Print publication date:  April  2013
Online publication date:  May  2013

Print ISBN: 9780415617147
eBook ISBN: 9780203593493
Adobe ISBN: 9781135071585

10.4324/9780203593493.ch12

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Abstract

Writing and accounting are integrally related. Archeological evidence suggests writing emerged millennia ago from efforts to enact the accountability of citizens to their religious/civic communities (Ezzamel and Hoskin 2002). Records were created and maintained to allow figures of authority to determine whether citizens had met their civic obligations. As a result, accounting emerged from a tradition of inscribed record-keeping rather than an oral tradition. Writing as inscription is valuable for making sense of complex qualitative data. Because accounting began as, and remains, an inherently written practice, powerful motivation exists for academics to understand the role of writing within accounting practice. Thus, one might reasonably conclude that writing plays a central role in university accounting curricula. That conclusion— at least in the US—would be incorrect.

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