The accounting meta-metaphor of the Hollow Men by T. S. Eliot

Purpose: Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot. Design/methodology/approach The analysis uses McClelland et al.’s (2013) five-st...

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Main Author: Brown, Alistair
Format: Journal Article
Published: Emerald 2020
Online Access:http://hdl.handle.net/20.500.11937/82064
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author Brown, Alistair
author_facet Brown, Alistair
author_sort Brown, Alistair
building Curtin Institutional Repository
collection Online Access
description Purpose: Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot. Design/methodology/approach The analysis uses McClelland et al.’s (2013) five-step procedure to ascertain the poem’s metaphor use. Findings: The Hollow Men depicts accountants as ritualistic and accounting voices as quiet and meaningless while its meta-metaphor conveys accounting as rites and shadows. Research limitations/implications: Although The Hollow Men’s use of Form 4 metaphors, where neither figurative nor literal source term is named, places an onus on the reader to infer meaning from accounting metaphor use, the analysis provides readers with a valuable structure for evincing accounting metaphors that present pervasive accounting issues facing the modern world. Practical implications: Accountants, according to The Hollow Men, are hollow, devotees to plunderers and property and rain dancers. The Hollow Men situates the quest for accounting as a ritual for order and the preservation of the status quo. Social implications: The Hollow Men’s mages of accounting immersion in rites and shadows accord with the conceptual metaphors of accounting as magic and accounting as history. Originality/value: The originality of this study rests in its introduction to McClelland et al.’s (2013) metaphorical analysis of accounting research.
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spelling curtin-20.500.11937-820642021-03-05T07:01:10Z The accounting meta-metaphor of the Hollow Men by T. S. Eliot Brown, Alistair Purpose: Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot. Design/methodology/approach The analysis uses McClelland et al.’s (2013) five-step procedure to ascertain the poem’s metaphor use. Findings: The Hollow Men depicts accountants as ritualistic and accounting voices as quiet and meaningless while its meta-metaphor conveys accounting as rites and shadows. Research limitations/implications: Although The Hollow Men’s use of Form 4 metaphors, where neither figurative nor literal source term is named, places an onus on the reader to infer meaning from accounting metaphor use, the analysis provides readers with a valuable structure for evincing accounting metaphors that present pervasive accounting issues facing the modern world. Practical implications: Accountants, according to The Hollow Men, are hollow, devotees to plunderers and property and rain dancers. The Hollow Men situates the quest for accounting as a ritual for order and the preservation of the status quo. Social implications: The Hollow Men’s mages of accounting immersion in rites and shadows accord with the conceptual metaphors of accounting as magic and accounting as history. Originality/value: The originality of this study rests in its introduction to McClelland et al.’s (2013) metaphorical analysis of accounting research. 2020 Journal Article http://hdl.handle.net/20.500.11937/82064 10.1108/QRAM-10-2019-0113 Emerald restricted
spellingShingle Brown, Alistair
The accounting meta-metaphor of the Hollow Men by T. S. Eliot
title The accounting meta-metaphor of the Hollow Men by T. S. Eliot
title_full The accounting meta-metaphor of the Hollow Men by T. S. Eliot
title_fullStr The accounting meta-metaphor of the Hollow Men by T. S. Eliot
title_full_unstemmed The accounting meta-metaphor of the Hollow Men by T. S. Eliot
title_short The accounting meta-metaphor of the Hollow Men by T. S. Eliot
title_sort accounting meta-metaphor of the hollow men by t. s. eliot
url http://hdl.handle.net/20.500.11937/82064