Can I read A Postmodern Accounting Theory : An Institutional Approach on EtoBox?

A Postmodern Accounting Theory : An Institutional Approach by Gaétan Breton is a nonfiction available to read on EtoBox.

What is A Postmodern Accounting Theory : An Institutional Approach about?

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 Gaétan 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 decis

Who reads A Postmodern Accounting Theory : An Institutional Approach?

Author

Gaétan Breton

Publisher

Emerald Publishing Limited

Published

2018

Language

EN

ISBN

9781787697942

Category

nonfiction

Subjects

Business, Management, Accounting