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Accountants' TruthKnowledge and Ethics in the Financial World$
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Matthew Gill

Print publication date: 2009

Print ISBN-13: 9780199547142

Published to Oxford Scholarship Online: September 2009

DOI: 10.1093/acprof:oso/9780199547142.001.0001

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Champion Chicken

Champion Chicken

Chapter:
(p.40) 3 Champion Chicken
Source:
Accountants' Truth
Author(s):

Matthew Gill

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199547142.003.0003

Champion Chicken is a fictional company that is discussing an accounting problem with its auditors. The problem is technically straightforward, but accounting standards allow for it to be resolved in various ways. Having read a description of this scenario, interviewees were asked to decide between the available accounting options. By exploring the argumentative strategies they used to do so, this chapter shows that accountants' work cannot be reduced to rule-following. The illusion that it can is therefore counterproductive, leaving accountants unable to articulate and to debate their actual practice.

Keywords:   fact, technocratism, judgment, decision-making, accounting standards

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