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Uses the work of various women writers but most importantly the writing of Hélène Cixous, to question accounting′s role in society. Contends that accounting is masculine in the sense that it embraces all of the Western cultural male attributes. Given the masculine nature of accounting, considers recent calls for accountants to become involved in accounting for the environment. Concludes that to try to account for environmental issues would be more damaging to the environment than the present situation.

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