Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Tom Mouck"'
Autor:
Tom Mouck
Publikováno v:
Accounting Historians Journal. 31:97-124
Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a597df0c7f9ad8a76650c3a45a44547e
https://doi.org/10.2308/0148-4184.31.2.97
https://doi.org/10.2308/0148-4184.31.2.97
Autor:
Tom Mouck
Publikováno v:
Accounting, Organizations and Society. 29:525-541
In this paper, I review the major arguments in John Searle's 1995 book, The Construction of Social Reality, and use them as the basis for exploring the relationship between economic reality and financial accounting numbers. In this book, Searle provi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a37f11570d9c7b806ab9e3e2c07ef074
https://doi.org/10.1016/s0361-3682(03)00035-7
https://doi.org/10.1016/s0361-3682(03)00035-7
Autor:
Tom Mouck
Publikováno v:
Accounting, Organizations and Society. 25:261-283
Traditional capital budgeting theory (as an extension of financial economics) is characterized as Panglossian because of its suggestion that rational market outcomes produce the best of all possible worlds. During the last two decades, practice-orien
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::496d1c656c9434621c41e788e6a8ffcd
https://doi.org/10.1016/s0361-3682(99)00049-5
https://doi.org/10.1016/s0361-3682(99)00049-5
Autor:
Tom Mouck
Publikováno v:
Accounting, Organizations and Society. 23:189-215
The theories of chaos and complexity are presented as a wide-ranging new vision of the relationship between order and disorder, a new vision that is challenging many of the fundamental presuppositions of the older Newtonian world view of science. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a4f94f6a5ef5ce7fadfb11460bda8f4
https://doi.org/10.1016/s0361-3682(97)00004-4
https://doi.org/10.1016/s0361-3682(97)00004-4
Autor:
Tom Mouck, Joni J. Young
Publikováno v:
Accounting, Auditing & Accountability Journal. 9:127-147
Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a2a0adf2dbcb9a3f80e60cc68d7d0515
https://doi.org/10.1108/09513579610122036
https://doi.org/10.1108/09513579610122036
Publikováno v:
Energy Policy. 24:195-202
For most of this century the electric utility industry has operated as a regulated natural monopoly which produced a commodity product in an environment of low technological progress and sold it to a homogeneous captive market. Given these conditions
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::80fd10643417c959d7c151b1bcbd1bf8
https://doi.org/10.1016/0301-4215(95)00129-8
https://doi.org/10.1016/0301-4215(95)00129-8
Autor:
Tom Mouck
Publikováno v:
Accounting Historians Journal. 22:43-83
This paper provides an overview of the influence of Newtonian mechanics on the development of neoclassical economic theory and highlights Fisher's role in the popularization of the resulting mechanical conception of economics. The paper also portrays
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c15d0e7b83a5d6e64fd667995b5db0d9
https://doi.org/10.2308/0148-4184.22.2.43
https://doi.org/10.2308/0148-4184.22.2.43
Autor:
Tom Mouck
Publikováno v:
Critical Perspectives on Accounting. 6:535-553
So-called modern financial reporting theory (MFRT) is presented as a product of economic imperialism, and critically reviewed as a totalizing theory that attempts to silence "other voices". Laclau and Mouffe's discourse theory of politics is employed
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d67e0e568a9bc9e1ce07afa11463fd4e
https://doi.org/10.1006/cpac.1995.1050
https://doi.org/10.1006/cpac.1995.1050
Autor:
Tom Mouck
Publikováno v:
Accounting, Auditing & Accountability Journal. 7:6-30
Addresses the lack of any coherent intellectual perspective for establishing a theory of corporate accountability that is neither extreme right‐wing nor anti‐liberal. Insights derived from Rorty′s Contingency, Irony and Solidarity are employed
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7faedb046397e8660bf65556dc29c3f5
https://doi.org/10.1108/09513579410050362
https://doi.org/10.1108/09513579410050362
Autor:
Tom Mouck
Publikováno v:
Accounting Historians Journal. 20:33-57
A Kuhnian perspective is used to explain the transition in financial reporting theory from an “economic income perspective” to an “informational perspective” (a transition that Beaver refers to as a “revolution”), and to examine the subse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c0e372965c818349d7ae891b685df8e5
https://doi.org/10.2308/0148-4184.20.1.33
https://doi.org/10.2308/0148-4184.20.1.33