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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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Performance and Truthfulness

Performance and Truthfulness

Chapter:
(p.21) 2 Performance and Truthfulness
Source:
Accountants' Truth
Author(s):

Matthew Gill

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199547142.003.0002

Performance in accounting refers to both quality of work and quality of self-presentation. This chapter reveals how the distinction between these two meanings becomes blurred in professional life. It shows how accountants must manipulate their own feelings in order to mount a credible performance, and how that necessity affects the knowledge they construct. In this light, the chapter then explores what forms of truthfulness are manifested in everyday accounting practice.

Keywords:   performance, truthfulness, transparency, self-presentation, emotional labour, role-play

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