Accounting As A Tool For Measuring Processes

1297 Words6 Pages
Accounting as a technique means that accounting is use as a tool for influencing or altering person, object and activities with the view of changing the world. scholar’s starts to use accounting as a tool for measuring processes, event and activities in financial terms which automatically makes ways in which the activities of people is changed. since accounting have the ability to change activities it is applied to make things seemly real, by fabricating unbiased and neutral records like revenues, liabilities , assets , expenses to figure financial performance and financial place of organization which do not exist of itself, but accounting makes it look like they are independent of themselves. According to Hines social…show more content…
These presumed languages borrowed from other fields of knowledge which give the accounting body more credibility which in turn spreads beyond the meaning for which they are applied without considering implication of such arrangement. Such rationales, become clear when preparing financial statements that include expenses, revenues and profits or losses, are usually associated with notions of accountability, transparency, responsibility and efficiency (Potter, 1999). These rationales aid financial statement seen as tool for accountability and measure of firm’s performance, (Miller, 1994 ).these rationales are rooted in almost all organization which makes it almost impossible to question, in my opinion the fact that this rationales are unchallengeable makes accounting two powerful which is a big problem to society. Scholars have divided the rationale of accounting under two main points: accounting as a legitimizing device, and accounting as a linguistic device. Accounting as a legitimizing Device several theorists have looked at the legitimizing abilities of accounting. The writers describes accounting as a skill that can control development of modernized societies, using accounting as an essential means by which organizations react to environmental pressures to improve their legitimacy through impression management. Impression management comes to play when organizations norms and values are not in line with
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