Pedagogic Metaphors and the Nature of Accounting Signification

This paper concerns three metaphors for financial statements associated with accounting education: lenses, photographs, and the board game, Scrabble. These metaphors not only describe financial statements but also affect our interpretations of them and our behavior towards them. The lens metaphor has many implications that accounting cannot live up to; however, that does not mean that it is an inappropriate metaphor to express our aspirations for accounting and to inspire our students. The Scrabble metaphor is a somewhat pejorative metaphor that we may cynically apply to accounting, but it may also be an effective means of criticizing mindless manipulation of financial statement elements. The photographic metaphor, occupying a middle ground, might be the most intriguing of the three. At an elementary level, it captures some simple truths about accounting, or at least some simple statements we would like to be true. But as the complexities of the metaphor are explored, they reveal a variety of intriguing ontological issues that concern financial statements

Money n\u27 Motion - Born to be Wild

There are intriguing parallels between motoring and personal investing: the romance, the thrilling movement, and the freedom; the banality, the enervating repetition, and the entrapment; the subconsciously seductive appeal of crashes that ends it all. Consequently, there are intriguing parallels between the automobile and accounting, without which the activities of motoring and personal investing, respectively, would be severely attenuated, if they were possible at all. And there are intriguing parallels between popular media and accounting education, which are responsible for the enculturation processes that perpetuate the beliefs that in motoring and personal investing, by means of automobiles and accounting, we can be independent, we can be free, we can take control of our lives, and we can rise above the barriers of our social classes. The historian George W. Pierson\u27s mobility thesis explains these parallels. Motoring is not merely a fruitful metaphor for personal investing, automobiles for accounting, and popular media for accounting education. Motoring and personal investing are just two among many manifestations of the mobility which is characteristically American. Physically and financially, Americans need to be in motion

Using Accounting and Financial Information, Second Edition Analyzing, Forecasting, and Decision Making

Accounting often is referred to as “the language of business”; unfortunately, many business professionals lack the fluency in this unique language required to perform basic nancial analysis, prepare budgetary forecasts, or compare competing capital investment alternatives. While there is no shortage of financial-related textbooks or reference manuals, most assume that readers have educational backgrounds—and/or have had years of professional experience—in accounting, financial analysis, or corporate nance. Using Accounting and Financial Information targets professionals with limited exposure to—or formal training in— accounting or related nance disciplines. These individuals often include—but certainly are not limited to— engineers, information technology specialists, retail managers, entrepreneurs, marketing directors, construction contractors, attorneys, and even bankers who are making career transitions from consumer lending positions to become commercial loan of officers. The primary purpose of this book is to help managers and business owners from diverse professional and educational backgrounds to: (1) converse more effectively with their accounting and nance colleagues; (2) understand the structure and the elements of general-purpose nancial statements, (3) identify both the usefulness and the limitations of accounting information; (4) prepare basic nancial forecasts; and (5) make sense of commonly used decision-making models

Using Accounting and Financial Information: Analyzing, Forecasting & Decision-Making

Accounting often is referred to as “the language of business”; unfortunately, many business professionals lack the fluency in this unique language required to perform basic nancial analysis, prepare budgetary forecasts, or compare competing capital investment alternatives. While there is no shortage of financial-related textbooks or reference manuals, most assume that readers have educational backgrounds—and/or have had years of professional experience—in accounting, financial analysis, or corporate nance. Using Accounting and Financial Information targets professionals with limited exposure to—or formal training in— accounting or related nance disciplines. These individuals often include—but certainly are not limited to— engineers, information technology specialists, retail managers, entrepreneurs, marketing directors, construction contractors, attorneys, and even bankers who are making career transitions from consumer lending positions to become commercial loan of officers. The primary purpose of this book is to help managers and business owners from diverse professional and educational backgrounds to: (1) converse more effectively with their accounting and nance colleagues; (2) understand the structure and the elements of general-purpose nancial statements, (3) identify both the usefulness and the limitations of accounting information; (4) prepare basic nancial forecasts; and (5) make sense of commonly used decision-making models

Listening to accounting

There are algorithms for the transformation of accounting data into music, and there is suggestive evidence that it is possible to hear different patterns in it than we see when it is transformed into a graph. We cannot say with certainty whether those different patterns are really there, and we cannot even say that if they were, we would be able to perceive them audibly without a disciplining education similar to that which has traditionally taught us to seek and find patterns—knowledge—visually. We can say, however, that there is reason to believe that the mental pathways for the creation of auditory patterns and visual patterns are different. One forms anticipations of events in time; the other forms structures of points in space. One engages the emotions more directly than the other. Each employs different parts of the brain. There are indeed reasons why we might hear something more or at least something else in the music generated by an algorithm than we might see in a picture that was created from the same data

Financial and managerial accounting: the basis for business decisions

Your first accounting course can be tough

Financial and managerial accounting:the basis for business decisions

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