<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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?

University of Maribor, Faculty of Economics and Business, Slovenia

Naše gospodarstvo/Our economy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Vloga računovodstva v družbi: Samo tehnična rešitev za problem ekonomskega merjenja ali tudi orodje družbene ideologije?

The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and...

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?

Publié en ligne: 21 août 2015

Pages: 32 - 40

Reçu: 01 mai 2015

Accepté: 01 juil. 2015

DOI: https://doi.org/10.1515/ngoe-2015-0016

Mots clés
accounting, auditing, social practice

© Robert Horvat et al.

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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?

Publié en ligne: 21 août 2015

Pages: 32 - 40

Reçu: 01 mai 2015

Accepté: 01 juil. 2015

DOI: https://doi.org/10.1515/ngoe-2015-0016

Mots clésaccounting, auditing, social practice

© Robert Horvat et al.

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
accounting, auditing, social practice