ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE: A COMMENT

Autor:	Hugh Willmott, Richard C. Laughlin
Rok vydání:	1984
Předmět:	medicine.medical_specialty business.industry Interpretation (philosophy) Perspective (graphical) Accounting Investment (macroeconomics) Positive accounting Accounting information system Economics medicine Business Management and Accounting (miscellaneous) business Finance
Zdroj:	Journal of Business Finance & Accounting. 11:585-591
ISSN:	1468-5957 0306-686X
Popis:	This paper presents a critique and development of a previous paper by Laughlin and Puxty. It argues that their worldview perspective is an advance on the established self-interest perspective, but is critical of its abstraction of worldviews from their formation within institutional contexts. An alternative interpretation of accounting regulation is offered which relates accounting regulations and standards to the location and investment of the providers and users of accounting information within existing politico-economic institutional arrangements.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::bdd57370e4e8541a2d685f3b17886259 https://doi.org/10.1111/j.1468-5957.1984.tb00775.x Zobrazit plný text záznamu Plný text ve formátu PDF