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 Electronic eBook
LanguageEnglish
Published [United Kingdom] : Emerald Publishing Limited, [2018]
EditionFirst edition.
Subjects
Accounting.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781787697935
9781787697959
DOI10.1108/9781787697935
Physical Description1 online resource (xv, 238 pages)

Cover

Table of Contents:
  • 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.

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