In an important and innovative contribution to the scholarship
of accounting theory, Ahmed Belkaoui presents new ways of thinking
about the practices, problems, and directions of accounting.
According to Belkaoui, researchers, practitioners, users, and
students of accounting hold many different visions of the field,
each the result of a conscious choice between alternative
approaches, methodologies, images, structures, and paradigms. Here,
Belkaoui offers a thorough, comprehensive examination of these
various methods and techniques of accounting as well as an in-depth
exploration of their philosophical determinants.
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