MARC details
| 000 -LEADER |
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| fixed length control field |
02230nam a2200409Ii 4500 |
| 001 - CONTROL NUMBER |
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| control field |
9781787697935 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210303084901.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
181115t20182019enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781787697935 (e-book) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5636 |
| Item number |
.B74 2019 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KFC |
| Source |
bicssc |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
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| Universal Decimal Classification number |
657 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Breton, G. |
| Fuller form of name |
(Gaétan), |
| Relator term |
author. |
| 245 12 - TITLE STATEMENT |
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| Title |
A postmodern accounting theory : |
| Remainder of title |
an institutional approach / |
| Statement of responsibility, etc. |
by Gaétan Breton (Université du Québec à Montréal, Canada). |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (xv, 238 pages) |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
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 ## - SUMMARY, ETC. |
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| Summary, etc. |
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. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accounting. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
bicssc |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
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| International Standard Book Number |
9781787697942 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/9781787697935">https://www.emerald.com/insight/publication/doi/10.1108/9781787697935</a> |
