Artifacts and Institutions of Financial Accounting

Purpose – The purpose of this paper is to establish and otherwise identify the artifacts and institutions which underpin the socially constructed reality of financial accounting. The intention is to bring together the disparate discourse concerning artifacts and institutions with the single imperative of financial accounting. Design/methodology/approach – This paper is a theoretical discourse drawing on the literature regarding artifacts and institutions with exploration focusing on financial accounting. Originality/value – The culmination of this paper is a model constructed from the artifacts and institutions pertaining to financial accounting. The model is unique in that it provides a single point of reference to the general as well as specific artifacts and institutions applicable to financial accounting