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230120 ||| eng |
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|a 9781787697935
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|a 9781787697959
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|a HF5636
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100 |
1 |
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|a Breton, G.
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245 |
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|a A postmodern accounting theory
|h Elektronische Ressource
|b an institutional approach
|c by Gaétan Breton (Université du Québec à Montréal, Canada)
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250 |
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|a First edition
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260 |
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|a [United Kingdom]
|b Emerald Publishing Limited
|c 2018
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300 |
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|a xv, 238 pages
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|a Includes bibliographical references and index
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505 |
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|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
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653 |
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|a Business & Economics / Accounting / General / bisacsh
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653 |
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|a Accounting
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653 |
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|a Accounting / bicssc
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041 |
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|a eng
|2 ISO 639-2
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989 |
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|b EMBAR
|a Emerald Business, Management and Economics eBook Collection Archive
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856 |
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|u https://www.emerald.com/insight/publication/doi/10.1108/9781787697935
|x Verlag
|3 Volltext
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|a 657
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|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
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