TY  - BOOK
AU  - Breton,G.
TI  - A postmodern accounting theory: an institutional approach 
SN  - 9781787697935 (e-book)
AV  - HF5636 .B74 2019
PY  - 2018///]
CY  - [United Kingdom]
PB  - Emerald Publishing Limited
KW  - Accounting
KW  - Business & Economics
KW  - General
KW  - bisacsh
KW  - bicssc
N1  - 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
N2  - 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
UR  - https://www.emerald.com/insight/publication/doi/10.1108/9781787697935
ER  -