000			02230nam a2200409Ii 4500
001			9781787697935
003			UtOrBLW
005			20210303084901.0
006			m o d
007			cr un|||||||||
008			181115t20182019enk ob 001 0 eng d
020			_a9781787697935 (e-book)
040			_aUtOrBLW _beng _erda _cUtOrBLW
050		4	_aHF5636 _b.B74 2019
072		7	_aBUS001000 _2bisacsh
072		7	_aKFC _2bicssc
080			_a657
082	0	4	_a657 _223
100	1		_aBreton, G. _q(Gaétan), _eauthor.
245	1	2	_aA postmodern accounting theory : _ban institutional approach / _cby Gaétan Breton (Université du Québec à Montréal, Canada).
250			_aFirst edition.
264		1	_bEmerald Publishing Limited,
300			_a1 online resource (xv, 238 pages)
504			_aIncludes bibliographical references and index.
505	0		_aPrelims -- 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			_aDrawing 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		_aPrint version record
650		0	_aAccounting.
650		7	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
776			_z9781787697942
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/9781787697935
999			_c29928 _d29928