Loading…

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...

Full description

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:
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.