Teaching accounting as a language

This paper explores how a literary turn in accounting education can provide students with the tools to comprehend financial accounting statements. It argues that a key implication of the literary turn in accounting research is that we must, in our classrooms, take seriously the idea of accounting as a language. By exploring what distinguishes accounting from other languages, not only in its grammar and structure but also in the conditions of production of accounting texts, a literary perspective on accounting can empower students to take a critical perspective on accounting, instead of being passive consumers of accounting signs.

► Illustrates how a linguistic approach can help students understand accounting.
► Offers a non-essentialist definition of accounting.
► Describes some unique features of the accounting language.
► Explores how accounting can be taught in order to enhance student's capacity for critical thinking.