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A Postmodern Accounting Theory - An Institutional Approach (Hardcover)
Loot Price: R2,901
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A Postmodern Accounting Theory - An Institutional Approach (Hardcover)
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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 Gaetan 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.
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