Abstract

CUEVAS-MEJIA, John Jairo. Annual Accounting Reports and Their Role in the Creation of the Organizational "Self". Cuad. Contab. [online]. 2015, vol.16, n.41, pp.395-427. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-41.icap.

This article subscribes to the argumentative line of interdisciplinary studies on corporate reports, with an emphasis on the corporate self; such is the reason behind delving into the question: How are annual accounting reports used to create the "self" of the modern economic organization, in the contemporary frame? As a consequence, from an interpretative perspective, we turn to Lacanian psychoanalysis -together with the appropriation of conceptual categories created in the bosom of contemporary sociology and philosophy- in order to identify the characteristics on which the development of the "self" and subjectivity are based in the space of contemporaneity. The purpose behind this is to make understandable the constituting role of annual accounting reports beside the economic and communicative dimension they are subscribed to today. In this way, we address and characterize, based on the case of a Colombian company, the mechanisms that make the annual accounting reports mirrors of identity that provide support to the insti-tutionalization of the organizational "self". At the same time, they work showing the text that makes of modern economic organizations as if they became a kind of "corporate citizens".

Keywords : self; subjectivity; annual accounting reports; accounting discourse; organizational identity.

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