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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. |
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