Critical Perspectives on Accounting 20 (2009) 875–883 Contents lists available at ScienceDirect Critical Perspectives on Accounting journal homepage: www.elsevier.com/locate/cpa Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT? Joel Amernic a,∗ , Russell Craig b a b Joseph L. Rotman School of Management, University of Toronto, Toronto, Ontario M5S 3E6, Canada Department of Accounting and Information Systems, University of Canterbury, Private Bag…
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