A literary theory perspective on accounting
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes the literary turn followed by many of the social sciences and humanities in recent decades. It compares and contrasts four dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to developments in accounting. The paper illustrates these and other ideas in the context of the controversies surrounding the oil and gas accounting crisis and practices circa 1961 to 1990. The paper concludes by outlining a new way of preparing accounting reports based on Mikhail Bakhtin’s notion of the heteroglossic novel. This approach calls for making accounting for an enterprise an ongoing conversation rather than a monologic process of closing down on a single meaning.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.004 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.003 | 0.000 |
| Scholarly communication | 0.003 | 0.005 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.008 | 0.003 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it