search query: @indexterm accounting theory / total: 213
reference: 18 / 213
| Author: | Macintosh, N. (et al.) |
| Title: | Accounting as simuclacrum and hyperreality: perspectives on income and capital |
| Journal: | Accounting, Organizations and Society
2000 : JAN, VOL. 25:1, p. 13-50 |
| Index terms: | Accounting theory Incomes Capital Performance appraisal |
| Language: | eng |
| Abstract: | This paper draws on two independent strands of literature - Baudrillard's orders- of-simuclara theoretic and financial accounting theory - to investigate the ontological status of information in accounting reports. The major thesis is that many accounting signs no longer refer to real objects and events and accounting no longer functions according to the logic of transparent representation, stewardship or information economics. |
SCIMA