A postmodern accounting theory :
Breton, G.
A postmodern accounting theory : an institutional approach / by Gaétan Breton (Université du Québec à Montréal, Canada). - First edition. - 1 online resource (xv, 238 pages)
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.
9781787697935 (e-book) 9781787697959 (ePUB)
--Accounting--General.
HF5636 / .B74 2019
657
A postmodern accounting theory : an institutional approach / by Gaétan Breton (Université du Québec à Montréal, Canada). - First edition. - 1 online resource (xv, 238 pages)
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.
9781787697935 (e-book) 9781787697959 (ePUB)
--Accounting--General.
HF5636 / .B74 2019
657