Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
999985 | Critical Perspectives on Accounting | 2013 | 5 Pages |
Abstract
This article proposes a way of accounting for firms’ social responsibilities as constructive obligations under the doctrine of promissory estoppel, thereby exposing certain limitations of financial accounting, given its current conceptual framework.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Daniel B. Thornton,