Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

Merino, Barbara Dubis; Mayper, Alan G.

doi:10.1006/cpac.2000.0432

Cited by 34 publications

(21 citation statements)

References 11 publications

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“…Accounting scholars in the governmentality tradition have explored diffuse social problems more often than they have looked at the more fundamental ways in which programs, rationalities and technologies are central to the maintenance of organizations and the enterprise of organizing per se. Whereas histories of U.S. accounting at the entity level tend to start from the first SEC-mandated disclosures in 1933 (see, e.g., Merino 2001;Merino and Neimark 1982) we show that an expansive accounting complex developed in the decades leading up to this, rendering corporations knowable and intelligible to the wider public. In other words, the now taken-for-granted practice of using accounting to adjudicate at the entity level (Miller and Power 2013) can be traced back to at least the late 1890s in the United States.…”

Section: Prior Literaturementioning

confidence: 78%

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

Radcliffe

Spence

Stein

2016

Contemporary Accting Res

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This paper explores the role of accounting in the attempted reform of the corporation during the "progressive era" in the United States. Focusing on the activities of three institutional bodies in the early twentieth century, the paper documents how their repeated recourse to "publicity," which relied crucially on accounting technologies, failed to turn the corporation into an entity more sensitive to the public interest. Specifically, two interrelated contributions are made to existing literature on accounting and corporate governance. Firstly, the paper documents the early historical development of the now taken-for-granted phenomenon of accounting and adjudicating at the entity level (Miller and Power 2013). Secondly, the paper offers a rejoinder to present-day projects of corporate governance which identify better and enhanced accountability as key to the successful reform of the corporation. During the progressive era, accounting expanded and territorialized new spaces, bringing trusts out of a hitherto secretive, private realm and into the view of the public. Yet this was not enough to engender substantive corporate reform.

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Section: Prior Literaturementioning

confidence: 78%

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

Radcliffe

Spence

Stein

2016

Contemporary Accting Res

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“…Other literature has considered the State's role in corporate governance (see for example Baker and Quéré, 2014). Merino and Mayper (2001) considers the role of the State in the support of a "moral" form of capitalism in the New Deal. This had a significant impact on wage levels and job security at the time and thus would have had an impact on management control of labour.…”

Section: Literature Reviewmentioning

confidence: 99%

Anglo American Corporation and the South African State

Hammond

Cooper

2017

AAAJ

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Findings During the period under study, despite the apparent struggles between the South African State and Anglo American, the relationship between the two was primarily symbiotic. The symbolic confrontation engaged in by these two behemoths perpetuated the real, physical violence perpetrated on the oppressed workers. By appearing to be a liberal opponent of apartheid, Anglo was able to ensure continued investment in South Africa. Social implications The examination of decades' worth of annual reports provide an example of how these supposedly neutral instruments were used to contest and sustain power. Thereby, Anglo could continue to exploit workers, reap enormous profits, and maintain a fiction of opposition to the oppressive State. The State also benefited from its support of Anglo, which provided a plurality of tax revenue and economic expansion during the period. Originality/value This paper provides insights into the ways the State and other institutions sustain each other in the pursuit of economic and political power in the face of visible and widely condemned injustices. Although they frequently contested each other's primacy, both benefited while black South African miners suffered.

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“…Otro texto en el cual se describe el uso retórico de ciertas ideas socialmente valoradas, es un artí-culo histórico en el cual se muestra como el new deal propuesto como un medio para efectuar la restauración moral del capitalismo que propugnaba Dewey, no pasó de ser un tópico que Lewis Douglas aprovechó con el fin de mantener el status Quo, lo cual a juicio de los autores se evidencia en sus estrechos vínculos con la profesión contable y en el hecho de haber sido capturado por ella (Merino & Mayper, 2001). De igual forma Carmona & Gutiérrez (2005) se encargan de evidenciar de qué manera el discurso de la compasión se usó en el siglo XVIII en España, como una estrategia para legitimar la subcontratación de Monjas pobres, con el fin de aprovechar la tradición de estas comunidades en el negocio del tabaco, además de obviar los conflictos de género dentro de las fábricas.…”

Section: La Retórica Como Expresión De Los Topoiunclassified

Retórica y contabilidad: de la crítica retórica a la retórica crítica

Rojas

2016

Rev. fac. cien. econ.

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<em><span>Los estudios críticos del discurso contable, reiteran que la retórica es un instrumento al servicio de la dominación y desconocen los potenciales emancipadores que subyacen en su ejercicio deliberativo. Esto porque la consideran un dominio exclusivo de los grupos hegemónicos, y reducen el concepto a su aspecto discursivo, eliminando sus implicaciones éticas. Este artículo hace una revisión del tema, apelando a una metodología de tipo cualitativo, a partir de artículos de investigación publicados en revistas de contabilidad anglosajonas, que aparecen registradas en la base de datos Scopus. Se identifican algunas experiencias que reconocen en la retórica, un dominio necesario para emprender deliberaciones públicas desde lo contable. Se concluye que una retórica al servicio de la transformación de los lugares comunes y guiada por lo preferible, puede contribuir a la deliberación pública.</span></em>

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Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

Cited by 34 publications

References 11 publications

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

Anglo American Corporation and the South African State

Retórica y contabilidad: de la crítica retórica a la retórica crítica

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