A Postmodern Accounting Theory An Institutional Approach

Auteur: Gaetan Breton
Taal: Engels
A Postmodern Accounting Theory
  • Engels
  • Hardcover
  • 9781787697942
  • november 2018
  • 256 pagina's
Alle productspecificaties

Samenvatting

If accounting is a means of communicating information for decision-making, then any attempt to define accounting must draw upon scholarly knowledge of communication and decision-making. This means understanding accounting as a professional jargon, a language, and also as a social and psychological object that influences individual and collective behavior. Only when all of these aspects are accounted for can we hope to achieve a truly descriptive, rather than normative, accounting theory that will stand up to the rigors of academic inquiry. Here Gaetan Breton provides a comprehensive overview of what accounting really is, not just what it is presumed to be for the purposes of ordinary, day-to-day, practicality-oriented accounting courses. Drawing upon frameworks employed in the human sciences-including those used in sociology, psychology, the communication sciences, and decision theories-Breton builds a multi-faceted theory of accounting. He explains why it should be conceived as a fundamentally social activity, one that puts preparers of financial statements in contact with users-with the state, shareholders, stakeholders, and citizens-in order to help them make economic decisions based on financial information. It is from this position that he analyzes both the behavior of preparers of financial statements (who only relate financial situations) and the behavior of users (in their own analysis, understanding, and decisions). The result is a groundbreaking move towards the first science of accounting widely acceptable within academic circles. For the fundamental questions it poses to the very heart of accounting studies, this book is a must-read for researchers and practitioners as well as teachers and undergraduate students of accounting.

Recensie(s)

Writing to free graduate and undergraduate accounting students from the narrow visions and purposes of accounting and its training tradition, Breton submits accounting activity to the standards established in the human sciences. The most important tenet of a postmodern approach is to doubt every dogma in the traditional accounting theory handbook, he says, and next important is to consider that there is no unique good answer to one question, but many possible answers that are socially discriminated by whoever holds the power in the institutions. -- Annotation (c)2019 * (protoview.com) *

Productspecificaties

Inhoud

Taal
Engels
Bindwijze
Hardcover
Verschijningsdatum
november 2018
Aantal pagina's
256 pagina's
Illustraties
Nee

Betrokkenen

Auteur
Gaetan Breton
Uitgever
Emerald Publishing Limited

EAN

EAN
9781787697942

Overige kenmerken

Extra groot lettertype
Nee
Subtitel
An Institutional Approach
Thema Subject Code
KFC

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