In her 1988 article called ‘Financial Accounting: In Communicating Reality, We Construct Reality’, Ruth Hines argues that accountants have a hidden power: “We create a picture of an organization, or the ‘economy’, whatever you like, and based on that picture (not some underlying ‘real’ reality of which no-one is aware), people think and act.  And by responding to that picture of reality, they make it so: it becomes ‘real in its consequences”. REQUIRED: In your own words, describe Ruth Hines’ argument and explain what this tells us about the fundamental limitations of financial accounting.  (800 words)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In her 1988 article called ‘Financial Accounting: In Communicating Reality, We Construct Reality’, Ruth Hines argues that accountants have a hidden power:

“We create a picture of an organization, or the ‘economy’, whatever you like, and based on that picture (not some underlying ‘real’ reality of which no-one is aware), people think and act.  And by responding to that picture of reality, they make it so: it becomes ‘real in its consequences”.

REQUIRED:

In your own words, describe Ruth Hines’ argument and explain what this tells us about the fundamental limitations of financial accounting.  (800 words)

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