期刊论文详细信息
Naše Gospodarstvo | |
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? | |
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