I. Introduction. Global Debt to Pay. Bank Accounting Practices. Costs of the International Debt Crises. Boom and Bust of Mergers -- II. The Roles of Accounting in Society. The Stewardship Role. The New Stewardship Role: The Efficient Allocation of Resources. The Efficient Allocation of Resources: General Characteristics, Limitations, and Challenges. Assumptions of Neo-Classical Economics and Their Impact on Accounting. Summary and Challenges -- III. Truth or Consequences: The Social Production of Knowledge. Epistemological Stance: Falsificationism. The Process of Growth in Knowledge: Kuhn. Knowledge Production: Socio-Historical Approaches Beyond Kuhn. Feminist Challenges to Science and Techniques of Knowledge. Epistemology in Accounting. Critical Theory: An Approach to Research -- IV. Social Conflict, the State, and the Role of Accounting Literature. The Structures of Societies. Developments of Economic Strains and Impediments. The Roles of the State and Accounting.

Managing Conflict and Ideology. A Semiotic Analysis of Accounting Literature -- V. The Discursive Realm of Business and Accounting. The Choice of the Journals. Accounting Journals. General Information on Classifying the Journal Texts. A Periodization Analysis. Discursive Activity of Fortune. Discursive Activity of the Accounting Journals. Marginalized Accounting Discourses and Accounting's Social Role -- VI. Signs and Symbols: Rediscovering Accounting's Partisanship. Crafting Accounting.