Accounting And Social Theory
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| Author | : Lisa Jack |
| Publisher | : Routledge |
| Total Pages | : 222 |
| Release | : 2016-10-14 |
| Genre | : Business & Economics |
| ISBN | : 1317328302 |
Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
| Author | : Gaétan Breton |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 257 |
| Release | : 2018-11-30 |
| Genre | : Business & Economics |
| ISBN | : 1787697932 |
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.
| Author | : Lisa Jack |
| Publisher | : Taylor & Francis |
| Total Pages | : 145 |
| Release | : 2016-10-14 |
| Genre | : Business & Economics |
| ISBN | : 1317328310 |
Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
| Author | : Thomas G. Evans |
| Publisher | : South Western Educational Publishing |
| Total Pages | : 392 |
| Release | : 2003 |
| Genre | : Business & Economics |
| ISBN | : |
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
| Author | : Malcolm Smith |
| Publisher | : SAGE |
| Total Pages | : 260 |
| Release | : 2003-05-27 |
| Genre | : Business & Economics |
| ISBN | : 9780761971474 |
Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.
| Author | : Maria-Gabriella Baldarelli |
| Publisher | : Springer |
| Total Pages | : 412 |
| Release | : 2017-04-05 |
| Genre | : Business & Economics |
| ISBN | : 3319509187 |
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
| Author | : Harry I. Wolk |
| Publisher | : SAGE |
| Total Pages | : 697 |
| Release | : 2008 |
| Genre | : Business & Economics |
| ISBN | : 1412953456 |
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
| Author | : Anthony G. Hopwood |
| Publisher | : Cambridge University Press |
| Total Pages | : 344 |
| Release | : 1994-10-06 |
| Genre | : Business & Economics |
| ISBN | : 9780521469654 |
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
| Author | : Carsten Bagge Laustsen |
| Publisher | : Routledge |
| Total Pages | : 402 |
| Release | : 2017-03-27 |
| Genre | : Social Science |
| ISBN | : 1317329716 |
This textbook offers a new approach to understanding social theory. Framed around paired theoretical perspectives on a series of sociological problems, the book shows how distinctive viewpoints shed light on different facets of social phenomena. The book includes sociology’s "founding fathers", major 20th-century thinkers and recent voices such as Butler and Zizek. Philosophically grounded and focused on interpretation and analysis, the book provides a clear understanding of theory’s scope while developing students’ skills in evaluating, applying and comparing theories.
| Author | : Pablo Martínez de Anguita |
| Publisher | : |
| Total Pages | : 190 |
| Release | : 2010 |
| Genre | : Business & Economics |
| ISBN | : 0415776309 |
In this book Professors Pablo MartÃnez de Anguita and John E. Wagner put two disciplines together, regional and ecological economics, presenting a way to understand ecological economic concerns from a regional perspective, and providing a mathematical tool to measure their interrelationships. This book offers different regional economic models that explicitly include the role of the natural resources and pollutants in economic regions through the use of Social Accounting Matrixes and Input-output models. The main objective of this book is to explore Input-output and Social Accounting Matrix (SAM) models by expanding the accounts to include natural resources and the environment. The proposed models in this book incorporate the forest and other natural resources and pollutants as a component in a larger model of how the economy and environment of larger areas interact. This book will be of interests to postgraduates, researchers and scientists in the fields of regional, resource, environmental, or ecological economics.
