Author: Gaétan Breton
Publisher: Emerald Group Publishing
Published: 2018-11-30
Total Pages: 256
ISBN-13: 1787697932
DOWNLOAD EBOOK →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 perparers and users.
Author: Gaétan Breton
Publisher: Emerald Group Publishing
Published: 2018-11-30
Total Pages: 257
ISBN-13: 1787697940
DOWNLOAD EBOOK →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 perparers and users.
Author: Mary M. Day
Publisher:
Published: 1995
Total Pages: 21
ISBN-13: 9781875760268
DOWNLOAD EBOOK →Author: Norman Macintosh
Publisher: Routledge
Published: 2008-01-28
Total Pages: 321
ISBN-13: 1134466722
DOWNLOAD EBOOK →In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.
Author: Stewart Jones
Publisher: Routledge
Published: 2015-05-22
Total Pages: 559
ISBN-13: 1135107262
DOWNLOAD EBOOK →Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author: Eldon S. Hendriksen
Publisher: Irwin Professional Publishing
Published: 1992
Total Pages: 936
ISBN-13:
DOWNLOAD EBOOK →Author: Harry I. Wolk
Publisher: Thomson South-Western
Published: 1991-01-01
Total Pages: 605
ISBN-13: 9780538821582
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