Accounting Atrill & Morgan

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ACCY 111
Nguyen Dang Quang

Name: Nguyen Dang Quang
ID: 300199536
Lecturer: Nguyen The Loc
Tutor: Ngo Manh Duy

Word count: 1175

Accounting is a subject that is relevant to business enterprises, especially operating, financial accounting, and managerial accounting information. There are many ways to define the work engaged in by the accountants. However, in this accounting course, we only focus on 2 famous professors who have 2 different definitions of the accounting career: Peter Atrill and Gareth Morgan. These 2 doctors gave dissimilar knowledge about accounting but it is still useful to accountants or decision makers. This essay will explain these 2 definitions of both Morgan and Atrill, and a critical discussion that supports my opinion about the better description of the work of accountants.

Firstly, Morgan proves that accountants are constructors of reality. Through the definitions in “Accounting as a metaphorical enterprise”, “Accounting and the myth of objectivity”, and “Accounting as an interpretive art” (Accounting, Organizations and Society, 1988, p.490, 491,492), although accountants are confused by the process of reality construction, they still “grasp and articulate” complex realities into a fully-constituted entity. Moreover, accountants also have to catch and understand deeply the situations they are facing in a much more open-ended interpretive mode to broaden development as well as create intelligent or actionable insights. Gareth Morgan also expresses clearly about the role of accounting that: ““Accountants often see themselves as engaged in an objective, value-free, technical enterprise, representing reality “as is”. But in fact, they are subjective “constructors of reality”: presenting and representing the situations in limited and one-sided ways. They are not just technicians practising a technical craft. They are part of a much broader process of reality construction, producing partial and rather one-sided views of reality,...
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