Titlebook: Critical Accounts; Reorientating Accoun David J. Cooper (Professor of Accounting),Trevor M Textbook 1990Latest edition Macmillan Publishers

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Conjuction

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Wasser — der bedrohte Lebensstoff, to some degree, a reflection of a reliance on traditional micro-economic theory for the underpinnings of accountancy. A justification for much of the current accounting model is its relationship to this theory.. This supposedly value-free functional structural world view has recently come under in

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,Mineralwasser — eine Spezialit?t der Natur,rises Corporate Social Accounting (CSA) is its concern with a widening of both the content of accounting reports and the audience at which they are aimed. The view taken by supporters of CSA is that modern business enterprises have responsibilities which are wider than their legal obligations to sha

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Stimulating Research in Critical Accountsree independent parts. The first explains the origins of the book. The second part outlines the nature and diversity of the themes in the contributions. The third reflects on the rise of the critical accounting movement.

含鐵

Accounting as Disciplinenation whereby capital and its agents seek to realise and appropriate surplus value (Armstrong, 1985; Chua, 1986; Ogden and Bougen, 1985 — see also Chapters 7, 9, 10, and 19 in this volume). Here the role of individual managers is far from neutral — they are seen as agents of capital and yet they ar

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打火石

Annual Reports in an Ideological Role: A Critical Theory AnalysisBoland and Pondy, 1983; Markus and Pfeffer, 1983; Meyer, 1983; Schreuder, 1984; Matthews, 1985; Parker and Guthrie, 1986). This paper reports the results of a critical theory analysis of a case study of IBM’s annual reports in terms of their construction and reconstruction of an ideology of an infer

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Power/Accounts and Ideologyas active power while objectivism conceives of the subject as passive power. Boland and Pondy (1983) rightly claim that such classifications fail to appreciate the interaction between the subjective and the objective. They also insist that research which recognises this interaction must focus on act