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...

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Bibliographic Details
Main Author: Breton, G. (Author)
Format: eBook
Language: English
Published: [United Kingdom] : Emerald Publishing Limited, [2018]
Edition: First edition.
Subjects:
Accounting.
Business & Economics > Accounting > General.
elektronické knihy
electronic books
ISBN: 9781787697935 (e-book)
9781787697959 (ePUB)
Physical Description: 1 online resource (xv, 238 pages)

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Table of contents

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040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
080 |a 657 
100 1 |a Breton, G.  |q (Gaétan),  |e author. 
245 1 2 |a A postmodern accounting theory :  |b an institutional approach /  |c by Gaétan Breton (Université du Québec à Montréal, Canada). 
250 |a First edition. 
264 1 |a [United Kingdom] :  |b Emerald Publishing Limited,  |c [2018] 
264 4 |c ©2019 
300 |a 1 online resource (xv, 238 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references and index. 
505 0 |a 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 |a 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 |a Print version record 
650 0 |a Accounting. 
650 7 |a Business & Economics  |x Accounting  |x General.  |2 bisacsh 
650 7 |a Accounting.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
776 |z 9781787697942 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/9781787697935  |y Full text 

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