Welcome, friend and future deep-dweller!

In this episode of Deeponomics, we bring accounting into the conversation—not as a neutral record of facts, but as a system built on choices, assumptions, and storytelling.

We trace how the connection between book values and market prices has weakened over time, and explore what happens when the numbers we rely on reflect only part of the picture.

References:

Hines, R. D. (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251–261.

Hopwood, A. G. (1976). The path ahead. Accounting, Organizations and Society, 1(1), 1–4.

Lev, B., & Gu, F. (2016). The End of Accounting and the Path Forward for Investors and Managers. Wiley.

Broadbent, J. (1998). The gendered nature of accounting logic: Pointers to an accounting that encompasses multiple values. Critical Perspectives on Accounting, 9(3), 267–297.

Young, J. J. (2006). Making up users. Accounting, Organizations and Society, 31(6), 579–600.

Power, M. (1997). The Audit Society: Rituals of Verification. Oxford University Press.

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