Annual Accounting Reports and Their Role in the Creation of the Organizational “Self”
This article subscribes to the argumentative lineof interdisciplinary studies on corporate reports, with an emphasison the corporate self; such is the reason behind delvinginto the question: How are annual accounting reports usedto create the “self” of the modern economic organization,in the contemp...
| Autor Principal: | Cuevas Mejía, John Jairo; Pontificia Universidad Javeriana, Cali |
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| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Editorial Pontificia Universidad Javeriana
2015
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| Materias: | |
| Acceso en línea: |
http://revistas.javeriana.edu.co/index.php/cuacont/article/view/15019 |
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| Sumario: |
This article subscribes to the argumentative lineof interdisciplinary studies on corporate reports, with an emphasison the corporate self; such is the reason behind delvinginto the question: How are annual accounting reports usedto create the “self” of the modern economic organization,in the contemporary frame? As a consequence, from an interpretativeperspective, we turn to Lacanian psychoanalysis—together with the appropriation of conceptual categoriescreated in the bosom of contemporary sociology and philosophy—in order to identify the characteristics on whichthe development of the “self” and subjectivity are basedin the space of contemporaneity. The purpose behind thisis to make understandable the constituting role of annualaccounting reports beside the economic and communicativedimension they are subscribed to today. In this way, weaddress and characterize, based on the case of a Colombiancompany, the mechanisms that make the annual accountingreports mirrors of identity that provide support to the institutionalizationof the organizational “self”. At the same time,they work showing the text that makes of modern economicorganizations as if they became a kind of “corporate citizens”. |
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