"It seems to me, that your power is a hidden power, because people only think of you as communicating reality, but in communicating reality, you construct reality." "That's right. A hidden power. And all the more potent for it. This may sound silly to you, but most of us are only just beginning to realize ourselves that we have this power. We always thought of ourselves as being technical people. But it has been becoming clear lately, that there is much more to our work. Much more. (Hines, 1988, 257).

Hines, R. D. (1988). Financial accounting: in communicating reality, we construct reality. Accounting,

organizations and society, 13(3), 251-261

REQUIRED:

In light of the above quote, critically discuss the argument presented by Hines (1988) that accounting is a construction of reality with examples. (25 marks)