Title
A Postmodern Accounting Theory: An Institutional Approach,Used
Delivery time: 8-12 business days (International)
If accounting is a means of communicating information for decisionmaking, then any attempt to define accounting must draw upon scholarly knowledge of communication and decisionmaking. This means understanding accounting as a professional jargon, a language, and also as a social and psychological object that influences individual and collective behavior. Only when all of these aspects are accounted for can we hope to achieve a truly descriptive, rather than normative, accounting theory that will stand up to the rigors of academic inquiry.Here Gatan Breton provides a comprehensive overview of what accounting really is, not just what it is presumed to be for the purposes of ordinary, daytoday, practicalityoriented accounting courses. Drawing upon frameworks employed in the human sciencesincluding those used in sociology, psychology, the communication sciences, and decision theoriesBreton builds a multifaceted theory of accounting. He explains why it should be conceived as a fundamentally social activity, one that puts preparers of financial statements in contact with userswith the state, shareholders, stakeholders, and citizensin order to help them make economic decisions based on financial information. It is from this position that he analyzes both the behavior of preparers of financial statements (who only relate financial situations) and the behavior of users (in their own analysis, understanding, and decisions). The result is a groundbreaking move towards the first science of accounting widely acceptable within academic circles.For the fundamental questions it poses to the very heart of accounting studies, this book is a mustread for researchers and practitioners as well as teachers and undergraduate students of accounting.
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.