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Author: Gaétan Breton Publisher: Emerald Group Publishing ISBN: 1787697932 Category : Business & Economics Languages : en Pages : 256
Book Description
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 ISBN: 1787697940 Category : Business & Economics Languages : en Pages : 257
Book Description
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: Stewart Jones Publisher: Routledge ISBN: 1135107262 Category : Business & Economics Languages : en Pages : 559
Book Description
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: Marta B. Calás Publisher: Routledge ISBN: 0429776683 Category : Business & Economics Languages : en Pages : 542
Book Description
First published in 1997, this volume asks: when was ‘The Postmodern’ in the History of Management Thought? Marta B. Calás and Linda Smircich have chosen this subtitle as entry point to the collection for several reasons. The first, and most evident, is that it prompts us to reflect on the inclusion of a volume on postmodern organization studies within a series of books on the history of management thought. What does such inclusion signal? Are we saying that we are past the postmodern in organization studies? That we have transcended modernity and, beyond, postmodernity? Similar to other social sciences, organization and management studies in the Anglo-American and European academy became impressed by the styles of ‘postmodernism’ and their epistemological companions, ‘poststructuralisms’, during the 1980s. For this collection we have selected twenty two journal articles, published between 1985 and 1996, that we consider emblematic of postmodern endeavours in management thought, as they further our understanding of how ‘truth’ (of any paradigmatic persuasion), is fashioned through particular discourses and other signifying practices. Taken together, these articles address the following questions: What has the field accomplished through attempts at being postmodern? With what consequences? And, where does the field stand now, if it is still/already (going) after ‘the postmodern’? In our view ‘the postmodern’ cannot transcend modern management thought; it is, rather, part of it. Nevertheless, the mere appearance of efforts towards making the field ‘postmodern’ makes it important to account for them in the history of the field. Such is the narrative that we are trying to portray in this volume.
Author: Thomas G. Evans Publisher: South Western Educational Publishing ISBN: Category : Accounting Languages : en Pages : 392
Book Description
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Author: Norman Macintosh Publisher: Routledge ISBN: 1134466722 Category : Business & Economics Languages : en Pages : 321
Book Description
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: Glen Lehman Publisher: Springer Nature ISBN: 9811651914 Category : Business & Economics Languages : en Pages : 285
Book Description
The book is about accountability processes and how they contribute solutions to our current environmental and global political problems. This book is different to other literature in this field. This is so because the dominant accountability discourse is shaped by what is defined as a neoliberal business case for social and environmental reform. This book assumes a nirvana stance within globalisation where all citizens operate within the parameters of the free market and will recover from adverse economic and political damage. Further this book uses neoliberalism and free-market reforms aims as examples to implement efficient management technologies and create more competitive pressures. Central to the argument of the book are perspectives on authenticity, expressivism and interpretivism which are found to provide a radical reworking of our understanding of being in the world. These frameworks offer a starting point for rethinking the way individuals, businesses and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from expressivism, interpretivism, classical liberalism and postmodern theory. The theoretical quest undertaken in this book is to develop connections between accountability, democratic, ethical and ecological perspectives.