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| Tekijä: | Lavoice, D. |
| Otsikko: | The accounting of interpretations and the interpretation of accounts : the communicative functions of "The Language of Business". |
| Lehti: | Accounting, Organizations and Society
1987 : VOL. 12:6, p. 579-604 |
| Asiasana: | ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | A review that challenges objective philosophical assumptions underlying contemporary accountancy research and economics and suggests an interpretive alternative. The analysis covers a "hermeneutical" view of decision-making, science in general and human sciences in particular, human decisions as part of a bidirectional communicative process, mutually interpretive process of communication in language, and how accounting language serves the economic process. |
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