Introduction
Accountancy tends to capture the public imagination only when something goes spectacularly wrong. This chapter illustrates how such spectacles, rather than being isolated incidents, can be understood as extreme manifestations of some aspects of everyday accounting practice. It introduces the problems of trust, truthfulness, factuality, and ethics that motivate subsequent chapters, and also offers a vivid description of the social world inhabited by chartered accountants working in large firms.
Keywords: accounting knowledge, accounting discourse, simplification, white-collar crime, trust, the big four, Enron
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