Essays by Carl Thomas Devine
Edited by Harvey Hendrickson, Paul Williams
Routledge – 2004 – 144 pages
One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.
Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide profound insights into the importance of a profession's ethical presuppositions. The book then presents essays, which provide a critical examination of the relevance of hermeneutics and deconstruction to an understanding of accounting practice and an analysis of the academic 'game' particularly with respect to Professor Devine's experiences in the Florida university system. The final essay in the volume is devoted to a critique of rational choice theory applications in accounting.
Revisiting and building upon themes developed in earlier work, this collection of essays will be essential reading for accounting historians, accounting theoreticians and all those interested in the work of Carl Thomas Devine.
Editor's Preface 1. Responsibilities, Ethics and Legitimacy 2. Leading Accountants: Ethical Backgrounds 3. Addendum: Different Views of Natural Man 4. Hermeneutics and Communication Theory 5. Deconstruction as Methodology 6. Comments on Academic Publications 7. Comments on Higher Education - The Florida Case 8. Rational Models and Subjective Probability