Accounting Theory Lenses to Analyze Literature: An Exploration through Shakespeare’s Macbeth

Patrice Gélinas, Camilia Gélinas, Lisa Baillargeon

Abstract


The present study is the first of its kind to suggest that accounting theory lenses can be a powerful tool to understand literary works, such as a diegesis. Using Shakespeare’s Macbeth as exploratory setting, we propose a metaphorical abstraction process to translate and analyze characters and currencies. We then illustrate the effectiveness of an accounting theoretical framework to analyze a sample of play events which allude to its finality. The main contribution of this paper is to illustrate how the work of literature and accounting theorists can be mutually illuminating.

Keywords


Shakespeare, Accounting Theory, Interdisciplinary Approaches In Literature, New Economic Criticism

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References


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DOI: http://dx.doi.org/10.7575/aiac.ijalel.v.7n.6p.129

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