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|a Breton, G.
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|a A Postmodern Accounting Theory :
|b an Institutional Approach /
|c by Gaétan Breton.
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|a Bingley :
|b Emerald Publishing Limited,
|c 2019.
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|a Online resource; title from PDF file page (EBSCO, viewed November 26, 2018).
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|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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|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.
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|a Accounting.
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|a BUSINESS & ECONOMICS
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|i Print version:
|a Breton, G. (Gaétan).
|t Postmodern Accounting Theory.
|d Bingley : Emerald Publishing Limited, 2019
|z 1787697940
|z 9781787697942
|w (OCoLC)1052870017
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