haku: @author Williams, P. F. / yhteensä: 10
viite: 6 / 10
| Tekijä: | Williams, P. F. |
| Otsikko: | The ligitimate concern with fairness. |
| Lehti: | Accounting, Organizations and Society
1987 : VOL. 12:2, p. 169-189 |
| Asiasana: | DECISION MAKING BUSINESS ETHICS |
| Kieli: | eng |
| Tiivistelmä: | A review of how decision usefulness is a central principle for organizing accounting research and practice, demonstrating two conceptual problems with a singular reliance on decision usefulness, with an assumption of the symmetry of decision usefulness, while ignoring the simultaneity of efficiency and distributive effects and the concept of fairness as a construct necessary for providing accounting with a lexicon to discuss accounting problems. |
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