| 000 -LEADER |
|---|
| fixed length control field |
03125cam a2200361 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CITU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230404153223.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr aa aaaaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190423s2019 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2018459304 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781787697942 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1787697940 |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5625 |
| Item number |
.B74 2019 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Breton, G. |
| Fuller form of name |
(Gaétan), |
| Relator term |
author. |
| 245 12 - TITLE STATEMENT |
|---|
| Title |
A postmodern accounting theory : |
| Remainder of title |
an institutional approach / |
| Statement of responsibility, etc |
by Gaétan Breton. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
First edition. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Bingley, UK : |
| Name of publisher, distributor, etc |
Emerald Publishing Limited, |
| Date of publication, distribution, etc |
[2019] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xiv, 238 pages) ; |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references (pages 219-233) and index. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc |
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 decisions based on financial information. It is from this position that he analyzes both the behavior of preparers of financial statements (who only relate financial situations) and the behavior of users (in their own analysis, understanding, and decisions). The result is a groundbreaking move towards the first science of accounting widely acceptable within academic circles. For the fundamental questions it poses to the very heart of accounting studies, this book is a must-read for researchers and practitioners as well as teachers and undergraduate students of accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Link text |
Full text available at Ebscohost Click here to view |
| Uniform Resource Identifier |
https://web.p.ebscohost.com/ehost/detail/detail?vid=3&sid=4a678650-7e45-4f6c-baaa-a103bf6f502c%40redis&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#AN=1887135&db=e000tww |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
origres |
| d |
3 |
| e |
ncip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
EBOOK |