|
|
|
|
| LEADER |
01968nmm a2200301 u 4500 |
| 001 |
EB002139592 |
| 003 |
EBX01000000000000001277719 |
| 005 |
00000000000000.0 |
| 007 |
cr||||||||||||||||||||| |
| 008 |
230120 ||| eng |
| 020 |
|
|
|a 9781787697935
|
| 020 |
|
|
|a 9781787697959
|
| 050 |
|
4 |
|a HF5636
|
| 100 |
1 |
|
|a Breton, G.
|
| 245 |
0 |
0 |
|a A postmodern accounting theory
|h Elektronische Ressource
|b an institutional approach
|c by Gaétan Breton (Université du Québec à Montréal, Canada)
|
| 250 |
|
|
|a First edition
|
| 260 |
|
|
|a [United Kingdom]
|b Emerald Publishing Limited
|c 2018
|
| 300 |
|
|
|a xv, 238 pages
|
| 505 |
0 |
|
|a Includes bibliographical references and index
|
| 505 |
0 |
|
|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
|
| 653 |
|
|
|a Business & Economics / Accounting / General / bisacsh
|
| 653 |
|
|
|a Accounting
|
| 653 |
|
|
|a Accounting / bicssc
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
|
|b EMBAR
|a Emerald Business, Management and Economics eBook Collection Archive
|
| 856 |
4 |
0 |
|u https://www.emerald.com/insight/publication/doi/10.1108/9781787697935
|x Verlag
|3 Volltext
|
| 082 |
0 |
|
|a 657
|
| 520 |
|
|
|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
|