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Author:Zambon, S.
Zan, L.
Title:Accounting relativism: the unstable relationship between income measurement and theories of the firm
Journal:Accounting, Organizations and Society
2000 : NOV, VOL. 25:8, p. 799-822
Index terms:ACCOUNTING
INCOMES
KNOWLEDGE
THEORY OF THE FIRM
Language:eng
Abstract:The knowledge structures underlying accounting representations are rearly investigated and usually tend to be taken for granted. As a case of the problematic knowledge foundations of accounting, the authors concentrate on one of the most relevant conceptual underpinnings informing the construction of the accounts - the relationship between theories of the firm, accounting theories, and income measurement.
SCIMA record nr: 220666
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