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?
e
21 ago 2015
INFORMAZIONI SU QUESTO ARTICOLO
Pubblicato online: 21 ago 2015
Pagine: 32 - 40
Ricevuto: 01 mag 2015
Accettato: 01 lug 2015
DOI: https://doi.org/10.1515/ngoe-2015-0016
Parole chiave
© Robert Horvat et al.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
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.