tailieunhanh - ANTHROPOLOGICAL AND ACCOUNTING KNOWLEDGE IN ISLAMIC BANKING AND FINANCE - RETHINKING CRITICAL ACCOUNTS

Deposits - Policies may be “bound”, or formally agreed to, before all the details are worked out. This can result in a “binder” premium, or initial deposit. Policies can also be sold for which the pricing exposure is not initially known, also requiring an initial deposit premium until an estimate of the ultimate premium can be obtained. (Deposit premiums are sometimes used for reinsurance treaties where the final premium is a function of the subject business during the treaty effective period.) Estimates – Where the pricing exposure is not initially known, it may sometimes be. | ANTHROPOLOGICAL AND ACCOUNTING KNOWLEDGE IN ISLAMIC BANKING AND FINANCE RETHINKING CRITICAL ACCOUNTS Bill Maurer University of California at Irvine Accounting for accounting demands renewed attention to the knowledge practices of the accounting profession and anthropological analysis. Using data and theory from Islamic accountancy in Indonesia and the global network of Islamic financial engineers this article challenges work on accounting s rhetorical functions by attending to the inherent reflexivity of accounting practice and the practice of accounting for accounting. Such a move is necessary because critical accounting scholarship mirrors and has been taken up by Islamic accountancy debates around the form of accounting knowledge. The article explores the work that accounting literature shoulders in carving up putatively stable domains of the technical and rhetorical and makes a case for a reappreciation of the techniques for creating anthropological knowledge in the light of new cultures of accounting. Accounting and the form of anthropological knowledge Scholars across the disciplines seem to agree that it is time for a new accounting of accounting. For sociologists Carruthers and Espeland 1991 accounting is more than mere technique it has symbolic power as a form of rhetoric that legitimates some practices hides others creates knowledge and structures decisions. Critical accounting scholars draw attention to the ways in which accounting functions as a mode of power Hopwood Miller 1994 . Anthropologists examining audit cultures view accounting as a distinct kind of cultural artefact of signal importance in new regimes of management organization and control as well as their cultural reproduction Shore Wright 1999 Strathern 2000 . In Carruthers s 1995 view accounting is not a mirror of what goes on in an organization as mainstream accounting scholars contend. Rather it serves a window-dressing function decoupled from actual organizational practice. As such it is