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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: Bingley : Emerald Publishing Limited, 2019.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 2 |a A Postmodern Accounting Theory :  |b an Institutional Approach /  |c by Gaétan Breton. 
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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. 
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