The initial intuition underlying this international-in-scope book is linked to the idea of revisiting some fundamental – but seemingly forgotten today – features of accounting, that is its conceptual roots in the theory of the firm (and group) as well as its raison d’être, its rationales, its relationships with the firm, economics and, ultimately, society. In fact, the way in which a firm is seen and theorised is a critical passage in how accounting is configured, and in how transactions and their financial and economic outcomes are considered and consequently treated in firm reports. Calculative business practices are actually based on “hidden” theoretical constructions which infuse accounting concepts and reporting procedures, and which implicitly emerge from the latter. Through this conceptual lens, accounting rediscovers its connection with wider bodies of knowledge which insist upon ways of looking at, and thinking of, firms in economic and societal systems.
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|Titolo:||Accounting and Business Economics: Insights from National Traditions|
|Data di pubblicazione:||2013|
|Appare nelle tipologie:||05.1 Curatela|