کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1000927 | 937084 | 2011 | 8 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Dr. Norman Macintosh spans more theoretical horizon than most accounting researchers. There is a line of interest in his oeuvre concerned with the expansion of social theory to accounting issues. He is particularly fond of post-structuralist perspectives and has generated an enjoyable account of the bullshitter – the preparer of financial annual statements who plays by the rules but has no concern with objectivity and correspondence to reality. In this paper I challenge Macintosh just a little bit on the implications of bullshitting by addressing the problem of correspondence and objectivity in a slightly different way.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 22, Issue 2, February 2011, Pages 228–235
Journal: Critical Perspectives on Accounting - Volume 22, Issue 2, February 2011, Pages 228–235
نویسندگان
Jan Mouritsen,