Social Representations and Collective Imagination in Accounting - An Empirical Study

Introduction

In this groundbreaking book, Guadalupe Machado Dias delves into the fascinating realm of social representations and collective imagination in the field of accounting. Through a comprehensive empirical study, Dias sheds light on the intricate relationship between social and cognitive processes that shape accounting practices and influence organizational behavior. This book is a must-read for scholars, practitioners, and anyone interested in understanding the social and cultural dimensions of accounting.

Key Concepts and Theoretical Framework

Dias introduces the concept of social representations, which refers to the shared beliefs, values, and knowledge that shape how individuals and groups make sense of their social world. She argues that social representations play a crucial role in accounting practices, as they influence how accountants interpret and communicate financial information. Drawing on social psychology and sociology, Dias develops a theoretical framework that explores the interplay between social representations, collective imagination, and accounting practices.

Empirical Study and Findings

The book presents an in-depth empirical study conducted by Dias to examine the social representations and collective imagination of accountants in two different organizational settings. Through interviews, observations, and document analysis, Dias uncovers the shared beliefs, values, and narratives that shape accounting practices in these organizations. The findings reveal the significant influence of social representations on accounting decision-making, financial reporting, and organizational culture.

Implications for Accounting Theory and Practice

Dias's research contributes to accounting theory by providing a deeper understanding of the social and cognitive processes that underpin accounting practices. The book challenges traditional views of accounting as a purely technical and objective discipline and highlights the importance of social and cultural factors in shaping accounting outcomes. For practitioners, the book offers valuable insights into the role of social representations in financial reporting, decision-making, and organizational communication.

Conclusion

"Social Representations and Collective Imagination in Accounting - An Empirical Study" is a seminal work that breaks new ground in the field of accounting. Guadalupe Machado Dias's rigorous research and insightful analysis provide a fresh perspective on the social and cultural dimensions of accounting. This book is essential reading for anyone seeking to understand the complex interplay between social representations, collective imagination, and accounting practices.