A Postmodern Accounting Theory


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.







A Postmodern Accounting Theory


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.




A Postmodern Accounting Theory


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.




The Routledge Companion to Financial Accounting Theory


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.




Accountability and Transparency in the Modern Anthropocene


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.




Accounting Education for the 21st Century


Book Description

Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.




Studying Organization


Book Description

In response to the needs of lecturers, the acclaimed Handbook of Organization Studies has been made available as two major paperback textbooks. In this, the first of a two-volume paperback edition of the landmark Handbook of Organization Studies, editors Stewart Clegg and Cynthia Hardy survey the field of organization studies. Studying Organization is an ideal textbook around which to build courses on organization theory and research methodology. Central to the enterprise has been a concern to reflect and honour the manifest diversity of the field, including recognition of the extent to which the very notion of a single field of organization studies is debated. Part One locates the study of organization by reviewing some of the most significant theoretical paradigms to have shaped our understanding. The second part reflects on the relationships between theory and research in organization studies.




Introduction to Controlling


Book Description

In immer mehr Studiengängen ist Englisch die Lehr- und Kommunikationssprache. Anlass genug, die wichtigsten Kapitel des Erfolgslehrbuches "Einführung in das Controlling" auf Englisch vorzulegen. Das bewährte didaktische Konzept wurde beibehalten: - Übersichtlichen Gestaltung - Klar formulierte Lernziele - Kapitelzusammenfassungen - Zahlreiche Fallbeispiele




Postmodern Management Theory


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.