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Author : Breton
Publisher :
ISBN 13 : 9781787697966
Total Pages : pages
Book Rating : 4.6/5 (979 download)
Download or read book Postmodern Accounting Theory written by Breton and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gaétan Breton
Publisher : Emerald Group Publishing
ISBN 13 : 1787697932
Total Pages : 257 pages
Book Rating : 4.7/5 (876 download)
Download or read book A Postmodern Accounting Theory written by Gaétan Breton and published by Emerald Group Publishing. This book was released on 2018-11-30 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 13 : 1787697940
Total Pages : 257 pages
Book Rating : 4.7/5 (876 download)
Download or read book A Postmodern Accounting Theory written by Gaétan Breton and published by Emerald Group Publishing. This book was released on 2018-11-30 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 :
ISBN 13 : 9781875760268
Total Pages : 21 pages
Book Rating : 4.7/5 (62 download)
Download or read book Discursively Knowing the Modern With/in Postmodern Pedagogy written by Mary M. Day and published by . This book was released on 1995 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stewart Jones
Publisher : Routledge
ISBN 13 : 1135107262
Total Pages : 559 pages
Book Rating : 4.1/5 (351 download)
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Kieran James
Publisher :
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4.:/5 (224 download)
Download or read book A Critical Theory and Postmodernist Approach to the Teaching of Accounting Theory written by Kieran James and published by . This book was released on 2006 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marta B. Calás
Publisher : Routledge
ISBN 13 : 0429776683
Total Pages : 611 pages
Book Rating : 4.4/5 (297 download)
Download or read book Postmodern Management Theory written by Marta B. Calás and published by Routledge. This book was released on 2019-01-15 with total page 611 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Norman Macintosh
Publisher : Routledge
ISBN 13 : 1134466722
Total Pages : 321 pages
Book Rating : 4.1/5 (344 download)
Download or read book Accounting, Accountants and Accountability written by Norman Macintosh and published by Routledge. This book was released on 2008-01-28 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Thomas G. Evans
Publisher : South Western Educational Publishing
ISBN 13 :
Total Pages : 392 pages
Book Rating : 4.E/5 ( download)
Download or read book Accounting Theory written by Thomas G. Evans and published by South Western Educational Publishing. This book was released on 2003 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Glen Lehman
Publisher : Springer Nature
ISBN 13 : 9811651914
Total Pages : 285 pages
Book Rating : 4.8/5 (116 download)
Download or read book Accountability and Transparency in the Modern Anthropocene written by Glen Lehman and published by Springer Nature. This book was released on 2023-01-20 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Peter Baofu
Publisher : IAP
ISBN 13 : 1623966841
Total Pages : 720 pages
Book Rating : 4.6/5 (239 download)
Download or read book The Future of Post-Human Accounting written by Peter Baofu and published by IAP. This book was released on 2014-06-01 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is the invention of accounting so useful that, as Charlie Munger once said, “you have to know accounting. It's the language of practical business life. It was a very useful thing to deliver to civilization. I've heard it came to civilization through Venice which of course was once the great commercial power in the Mediterranean”? (WOO 2013) This positive view on accounting can be contrasted with an opposing view by Paul Browne that “the recent [accounting] scandals have brought a new level of attention to the accounting profession as gatekeepers and custodians of social interest.” (DUM 2013) Contrary to these opposing views (and other ones as will be discussed in the book), accounting (in relation to addition and subtraction) are neither possible (or impossible) nor desirable (or undesirable) to the extent that the respective ideologues (on different sides) would like us to believe. Of course, this reexamination of different opposing views on accounting does not mean that the study of addition and subtraction is useless, or that those fields (related to accounting)—like bookkeeping, auditing, forensics, info management, finance, philosophy of accounting, accounting ethics, lean accounting, mental accounting, environmental audit, creative accounting, carbon accounting, social accounting, and so on—are unimportant. (WK 2013) In fact, neither of these extreme views is plausible. Rather, this book offers an alternative (better) way to understand the future of accounting in regard to the dialectic relationship between addition and subtraction—while learning from different approaches in the literature but without favoring any one of them (nor integrating them, since they are not necessarily compatible with each other). More specifically, this book offers a new theory (that is, the double-sided theory of accounting) to go beyond the existing approaches in a novel way and is organized in four chapters. This seminal project will fundamentally change the way that we think about accounting in relation to addition and subtraction from the combined perspectives of the mind, nature, society, and culture, with enormous implications for the human future and what I originally called its “post-human” fate.
Author :
Publisher :
ISBN 13 : 9780453030465
Total Pages : pages
Book Rating : 4.0/5 (34 download)
Download or read book Accounting Theory written by and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Tony Tinker
Publisher : SAGE Publications Limited
ISBN 13 : 9781853962653
Total Pages : 288 pages
Book Rating : 4.9/5 (626 download)
Download or read book Policing Accounting Knowledge written by Tony Tinker and published by SAGE Publications Limited. This book was released on 1995-05-28 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an interdisciplinary approach, applying various theories to discuss the spread of knowledge in academia. The 1979 case study provides the empirical data for exploring the revolutionary changes now underway in the structure of the accounting profession. What becomes “knowledge” in accounting research is primarily what is published in leading journals. One source of contention is the extent to which the institutional structure of access to academic media affects, and might spread, the public validity of knowledge claims. The arguments have been long on rhetoric, short on evidence. Then in 1979 the Accounting Review published a controver sial paper by Ross L. Watts and Jerold L. Zimmerman, entitled The Demand and Supply of Accounting Theories: The Market for Excuses. It won the Notable Contribution to the Accounting Theory Award despite the rift it caused within the academic profession. Controversies split the academy, particularly when distinguished commentators on Watts and Zimmerman were unable to have their stories published in the scholarly literature. Policing Accounting Knowledge offers a valuable case study and analysis of the way in which accounting knowledge is controlled. The authors attach prime importance to “cultural materialism”, which, like the Frankfurt School, stresses interplay between economic, social, and political considerations and symbolic factors in understanding social processes. They examine the etymological origins of positive accounting theory and locate the paradigm in a wider social context. The book explores the dialectics of positive theory with regard to market studies, the theory-of-excuses, and post-positive accounting theory.
Author : Danture Wickramasinghe
Publisher : Routledge
ISBN 13 : 113671393X
Total Pages : 568 pages
Book Rating : 4.1/5 (367 download)
Download or read book Management Accounting Change written by Danture Wickramasinghe and published by Routledge. This book was released on 2012-08-21 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
Author : Harry I. Wolk
Publisher : Thomson South-Western
ISBN 13 : 9780538821582
Total Pages : 605 pages
Book Rating : 4.8/5 (215 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by Thomson South-Western. This book was released on 1991-01-01 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eldon S. Hendriksen
Publisher :
ISBN 13 :
Total Pages : 700 pages
Book Rating : 4.3/5 (91 download)
Download or read book Accounting Theory written by Eldon S. Hendriksen and published by . This book was released on 1970 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes bibliographical references.
Author : Harvey Hendrickson
Publisher : Routledge
ISBN 13 : 1134390564
Total Pages : 233 pages
Book Rating : 4.1/5 (343 download)
Download or read book Accounting Theory written by Harvey Hendrickson and published by Routledge. This book was released on 2004-06-10 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.Professor Devine passed away in 1998, prior to the sign
