Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Professor Walsh has written about this in a paper he co-authored entitled From Moral Evaluation to Rationalisation where it says that, "Creating visibilities of payment behaviour, accounting numbers became powerful disciplinary tools in constructing the norm and punishing the deviant." Would it be reasonable to say that accountancy rules are powerful tools in framing what passes as normal behaviour?