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The article discusses the formation of the literary theory of satire and its limitations. Topics include the satirical practice in the poststructuralist era, the capacity of satire to moralise and simplify, and the works of satire between individuals and cultures. It also explores the classification of the genre as a rhetorical strategy to provoke emotional and intellectual reactions.

Elaborates the structural and rhetorical coherence of Jonathan Swift's parody in Book III of the book 'Gulliver's Travels.' Genre of the language used in 'Gulliver's Travels'; Analysis of the animosity of Gulliver toward materialist scheme; Number of the appearance of the term 'hope' in Book III; Presentation of visionary cynicism in the book.

The article proposes to highlight the ways by which accountants might resist the rhetorical power of positive accounting theory to give the impression that it operates with scientific neutrality. Renown satirist Jonathan Swift, in his pamphlet "A Modest Proposal," provided some powerful means of resisting the ill effects of the rhetorical discipline that political arithmetic and accounting discourse more generally exert. In his times, Ireland's capacity to trade either with Europe of with England was restricted. Swift's frustration at these restrictions on Ireland is clearly set out in his essay "A Short View of the State of Ireland," where he describes the depredations of English rule over what he insists is a free kingdom. "A Modest Proposal" is a medium through which Swift speaks parodically, causing him to enact bad qualities in the ostensibly forensic and neutral discourse of political arithmetic. Swift's irony plays a double game with language relentlessly, exposing the blindness that defaces or undermines discourses that ostensibly offer insight.