Gallhofer S, Haslam J, Morrow S & Sydserff R (1999) Accounting, transparency and the culture of spin: Re-orientating accounting communication in the new millennium. Pacific Accounting Review, 11 (2), pp. 97-111. https://doi.org/10.1108/eb037931
Accounting is problematically shaped by a culture of spin. In the practice of accounting, presentational management risks assuming greater importance than an open and clear communication motivated by a concern to serve the public interest. We elaborate upon this problematic feature of contemporary practice and suggest pointers towards responding to the challenge it poses in terms of a better way for accounting in the new millennium.
Pacific Accounting Review: Volume 11, Issue 2