Reviewed by Thomas N. Tyson St. John Fisher College
Critique of Accounting is intended for scholars who are intrigued by the roots of their discipline and its interface with the other social sciences. The author, Richard Mattessich, attempts to integrate the historical, methodological, and moral aspects of accounting and describes the book’s purpose as “a trumpet call to battle rather than a hymn of victory; it should incite academics to clarify the hierarchy of objectives and variety of means to achieve them” [p. xviii]. He is largely successful in these objectives.
Mattessich discusses the cultural significance of accounting and challenges his readers to broaden their perspective about our discipline’s colorful tradition and substantial impact on society. He explains convincingly that the origins of accounting go back to prehistoric times and actually precede the invention of writing. In a fascinating story, he describes how hollow clay tokens were transferred in and out of a clay envelope. This practice originated over 8,000 years ago and evinces a form of doubleentry recording.
The range of Mattessich’s interests is truly impressive. They include ancient history, postKuhnian philosophy, measurement theory, information economics, current value models, and critical theory. The vast breadth of discourse may be discomforting to those readers who prefer more traditional accounting themes. Many others, however, will appreciate the opportunity to select topics that align with their particular interest. For the latter, thirty pages of over 500 bibliographic references will direct them to current and relevant literature.
On a practical level, the book can function as a helpful resource for instructors of graduatelevel accounting theory courses or doctoral seminars on accounting history or current academic issues. Many chapters provide supplementary information to lectures on accounting history or to current issues that benefit from a historical perspective. I particularly enjoyed Mattessich’s discussion of the historical and cultural mission of accounting.
As mentioned, Critique of Accounting may be discomforting to readers who view accounting as a narrow field of practical discourse. In addition, the book is not fashioned for accounting students, except those attending Ph.D. programs. It is most suited for experienced, active scholars who conduct interdisciplinary investigations or who seek to expand their research in new directions. Mattessich provides a historical background to many of the recent debates among accounting scholars. The chapters on positive accounting theory and the criticalinterpretive approach are especially evenhanded and lucid in this regard.
Mattessich points out that the majority of chapters are based on his previous articles and papers. Notwithstanding, they have been carefully rewritten and updated to include many current references. Although the chapters stand alone and can be read selectively, they have been painstakingly and effectively integrated. A detailed summary chapter ties the topics together as well. Independence and integration are atypical of a book based on an anthology of prior papers, but Mattessich pulls the task off quite well.
In summary, this book reaffirms Professor Mattessich’s reputation as a leading, perhaps the leading, eclectic academic accounting scholar of the second half of the twentieth century. It is noteworthy that Mattessich has been authoring creative accounting literature for over forty years. The energy, enthusiasm, and love of subject which emanated from his earlier books and articles are manifest throughout Critique of Accounting.
