Abstract This paper pursues the thought that the divide between ‘core’ and ‘periphery’ that Gendron and Rodrigue observe in the field of accounting research, is no more than a reflection or symptom of the more consequential divide that financial accounting enacts between the corporate entity and its social and natural environment. Through a distinction the paper develops between what are termed the corporate imaginary and human sentience, it contrasts two very different notions of the nature of boundaries. As ‘imaginary’ financial accounting plays a key role in the constitution of the corporation as an entity, indifferent to what lies beyond the corporate boundary save for that which accounting makes play upon its own economic interests. Accounting is also key in making a reality of the economic imaginary of the self; the atomistic conception of the individual as a self-interested and opportunistic ‘individual’. In an attempt to illustrate the ‘meconnaisance’ or misrecognition involved in such imaginaries the paper draws on the phenomenology of Merleau-Ponty, Levinas and Irigaray as these inform Butler’s recent explorations of human sentience. Each recalls us to the different dimensions of our material embodiment in the world as humans, and with this the nature of boundaries only as space of forgotten relation, exchange and dependence in which we are always acted upon as we act. The paper concludes by suggesting that both ‘core’ and ‘peripheral’ accounting researchers now share the urgent task of finding ways to refashion the limited and purely economic ‘sensibility’ that financial accounting affords the corporate entity, in order to make it responsive to the needs of sentient humans.

中文翻译：

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“经济”的边界：财务会计、企业“想象”和人类感知

摘要 本文认为，Gendron 和 Rodrigue 在会计研究领域观察到的“核心”和“外围”之间的鸿沟，只不过是财务会计在公司实体之间制定的更重要的鸿沟的反映或症状。及其社会和自然环境。本文通过区分所谓的集体想象和人类感知之间的区别，对比了两种截然不同的边界性质概念。由于“想象的”财务会计在公司作为一个实体的构成中起着关键作用，除了会计根据自身的经济利益发挥作用外，对公司边界之外的事物漠不关心。会计也是实现自我经济想象的关键；将个人视为自私自利和机会主义的“个人”的原子论概念。为了说明此类想象中涉及的“meconnaisance”或误认，本文借鉴了梅洛-庞蒂、列维纳斯和伊里加雷的现象学，因为这些为巴特勒最近对人类感觉的探索提供了信息。每一个都让我们想起我们作为人类在世界上物质体现的不同维度，因此边界的本质只是作为被遗忘的关系、交换和依赖的空间，我们在行动时总是在其中行动。该论文的结论是，“核心”和“外围”会计研究人员现在分担一项紧迫的任务，即寻找方法来重塑财务会计赋予公司实体的有限且纯粹的经济“敏感性”，