A postmodern accounting theory : an institutional approach /

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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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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Breton, G. (Gaétan) (Author)
Format: Electronic eBook
Language:Inglés
Published: [United Kingdom] : Emerald Publishing Limited, [2018]
Edition:First edition.
Subjects:
Accounting.
Business & Economics > Accounting > General.
Accounting
Online Access:Texto completo
Table of Contents:
  • 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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