摘要：Joel Amernic and Russell Craig show how accounting plays a substantive role in the language that informs managerial strategies, including evaluations of corporate performance, which are significantly disconnected from the actual practices and processes of the operations of the company. By examining the rhetorical use of the accounting measure of "operating ratio" in arguing for the privatization of the Canadian National Railway, Amernic and Craig demonstrate the need to critically focus on financial accounting discourses and practices.
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