000			03125cam a2200361 i 4500
999			_c84958 _d84958
003			CITU
005			20230404153223.0
007			cr aa aaaaa
008			190423s2019 enk b 001 0 eng
010			_a 2018459304
020			_a9781787697942
020			_a1787697940
040			_aDLC _beng _erda _cDLC
042			_apcc
050	0	0	_aHF5625 _b.B74 2019
082	0	0	_a657 _223
100	1		_aBreton, G. _q(Gaétan), _eauthor.
245	1	2	_aA postmodern accounting theory : _ban institutional approach / _cby Gaétan Breton.
250			_aFirst edition.
264		1	_aBingley, UK : _bEmerald Publishing Limited, _c[2019]
300			_a 1 online resource (xiv, 238 pages) ;
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
504			_aIncludes bibliographical references (pages 219-233) and index.
520	3		_aIf 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	_aAccounting.
655		0	_aElectronic books.
856			_yFull text available at Ebscohost Click here to view _uhttps://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			_a7 _bcbc _corigres _d3 _encip _f20 _gy-gencatlg
942			_2ddc _cER