Abstract
Modern, Postmodern and Accounting One adjective sometimes used to describe our current western culture is 'postmodern' (e.g. Klages, 2007 ). 'Postmodern' writers are frequently critical of 'modern' university teaching styles (e.g. Taylor, 2005 ). However, I contend herein that the discipline of accounting itself is 'modern'. How can accounting faculty adapt and teach a 'modern' topic to 'postmodern' students? 'Modernism' and 'Postmodernism' ' Modernism ' assumes that words and conceptual ideas are capable of objectively capturing the meaning of events (Minda, 1995 ), that meaning can be discovered and defined (Harvey, 1989 ). That is, objective knowledge exists: human beings can both objectively perceive reality and accurately represent that reality through discourse. Science is the primary form of knowledge (Klages, 2007 ). Risking over-simplicity, ' postmodernism ' challenges the idea of a single meaning of reality (Hare-Mustin and Marecek, 1988 ). Thus, there may be 'plural realities' (Bruner and Feldman, 1986 ) and there is no underlying reality to things (Montagna, 1997 ). It follows then that objective knowledge does not exist: every definition of reality is an interpretation, a contingent construct that is always situational, provisional, and temporary (Klages, 2007 ). Is Accounting 'Modern' or 'Postmodern'? HereinPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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