The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Naše Gospodarstvo

Horvat Robert¹  Korošec Bojana¹ 

[1] University of Maribor, Faculty of Economics and Business, Slovenia;

关键词: accounting;    auditing;    social practice;    računovodstvo;    revizija;    družbena praksa;    m40;    m41;    m48;   

DOI  :  10.1515/ngoe-2015-0016

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown