A postmodern accounting theory : an institutional approach / by Gaétan Breton.

By: Breton, Gaetan [author]Material type: TextTextPublisher: [United Kingdom] : Emerald Publishing Limited, 2019Description: 1 online resource (xv, 238 pages)Content type: text Media type: computer Carrier type: online resourceISBN: 9781787697935 (e-book)Subject(s): Accounting | Accounting -- Decision making | Accounting -- Moral and ethical aspects | Accounting firmsDDC classification: 657 Online resources: eBook-Emerald Summary: 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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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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