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A postmodern accounting theory : an institutional approach /

Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Breton, G. (Gaétan) (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [United Kingdom] : Emerald Publishing Limited, [2018]
Edición:First edition.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Breton, G.  |q (Gaétan),  |e author.  |1 https://id.oclc.org/worldcat/entity/E39PBJf4cKYVJjFCftjVRTMgKd 
245 1 2 |a A postmodern accounting theory :  |b an institutional approach /  |c by Gaétan Breton (Université du Québec à Montréal, Canada). 
250 |a First edition. 
264 1 |a [United Kingdom] :  |b Emerald Publishing Limited,  |c [2018] 
264 4 |c ©2019 
300 |a 1 online resource (xv, 238 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references and index. 
505 0 |a Prelims -- Introduction -- Section 1: Theories and accounting -- Theories and schools of thought -- The traditional vision of accounting theory -- Accounting in the scientific institution -- For a definition of accounting -- Accounting: the state and the firm -- Section 2: Theories of accounting -- Sociology of accounting -- The psychological aspects of accounting -- How decisions are made -- A theory of accounting -- Section 3: "Testing" the theory -- Analyzing the documents accompanying decisions -- Manipulating and lying -- Conclusion -- References -- Index. 
520 |a Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of preparers and users. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Accounting. 
650 7 |a Accounting.  |2 bicssc 
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