ǂThe ǂrole of accounting in a society
only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?
Abstract
The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio-political practice and ideology. It also shows how the latter view impacts the understanding of the role of accounting and its reactions in light of the recent global financial crisis.
Keywords
accounting;auditing;social practice;
Data
| Language: | English |
|---|---|
| Year of publishing: | 2015 |
| Typology: | 1.02 - Review Article |
| Organization: | UM EPF - Faculty of Economics and Business |
| UDC: | 657.1:338 |
| COBISS: |
12065820
|
| ISSN: | 0547-3101 |
| Parent publication: | Naše gospodarstvo |
| Views: | 706 |
| Downloads: | 131 |
| Average score: | 0 (0 votes) |
| Metadata: |
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Other data
| Secondary language: | Slovenian |
|---|---|
| Secondary title: | Vloga računovodstva v družbi |
| Secondary abstract: | V prispevku soočamo tradicionalni nevtralistični pogled na vlogo računovodstva v družbi kot na dejavnost neodvisnega in nepristranskega merjenja in prikazovanja realnih ekonomskih pojavov s pogledom nanj kot na družbenopolitično prakso in ideologijo. Pokažemo tudi, kako takšna razširitev pogleda vpliva na razumevanje njegove vloge in njegovih odzivov v luči zadnje globalne finančne krize. |
| Secondary keywords: | podjetje;računovodstvo;revizija;družba; |
| URN: | URN:NBN:SI |
| Type (COBISS): | Scientific work |
| Pages: | str. 32-40 |
| Volume: | ǂLetn. ǂ61 |
| Issue: | ǂšt. ǂ4 |
| Chronology: | 2015 |
| DOI: | 10.1515/ngoe-2015-0016 |
| ID: | 9599407 |
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