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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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Technocratism

Technocratism

Chapter:
(p.55) 4 Technocratism
Source:
Accountants' Truth
Author(s):

Matthew Gill

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199547142.003.0004

Both this chapter and the next discuss the process of fact construction in detail. This chapter looks at what happens when accountants approach that process technocratically, and the next chapter looks at what happens when they do not. In order to maintain their technocratic authority, this chapter shows that accountants find themselves obliged to employ various non-technical, rhetorical strategies. Having described those strategies, the chapter concludes that accountants themselves are beginning to find technocratism, and with it their own representations of commercial life, less compelling.

Keywords:   technocratism, rationalization, framing, limitation of scope, transcending dispute, economic sociology

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