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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| Main Author | |
|---|---|
| Format | Electronic eBook |
| Language | English |
| Published |
[United Kingdom] :
Emerald Publishing Limited,
[2018]
|
| Edition | First edition. |
| Subjects | |
| Online Access | Full text |
| ISBN | 9781787697935 9781787697959 |
| DOI | 10.1108/9781787697935 |
| Physical Description | 1 online resource (xv, 238 pages) |
Cover
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| 020 | |a 9781787697935 |q (e-book) | ||
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| 080 | |a 657 | ||
| 082 | 0 | 4 | |a 657 |2 23 |
| 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. | |
| 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 |