A Postmodern Accounting Theory —— An Institutional Approach

----- 后现代会计理论：制度性办法

ISBN: 9781787697942 出版年：2018 页码：257 Gaetan Breton Emerald Publishing Limited

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.