A postmodern accounting theory : an institutional approach / by Gaétan Breton (Université du Québec à Montréal, Canada).
Material type:
TextPublisher: Emerald Publishing Limited, Edition: First editionDescription: 1 online resource (xv, 238 pages)ISBN: 9781787697935 (e-book)Subject(s): Accounting | Business & Economics -- Accounting -- General | AccountingAdditional physical formats: No titleDDC classification: 657 LOC classification: HF5636 | .B74 2019Online resources: Click here to access online | Item type | Current library | Call number | URL | Status | Date due | Barcode | Item holds |
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eBook
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Digital Library
Resources in this library are accessible in digital format e.g. eBooks or eJournals accessible online. |
HF5636 .B74 2019 (Browse shelf(Opens below)) | Link to resource | Available |
Includes bibliographical references and index.
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.
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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