haku: @author Colignon, R. / yhteensä: 3
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| Tekijä: | Colignon, R. Covalevski, M. |
| Otsikko: | A Weberian framework in the study of accounting. |
| Lehti: | Accounting, Organizations and Society
1991 : VOL. 16:2, p. 141-157 |
| Asiasana: | ACCOUNTING THEORY ECONOMIC THEORY |
| Kieli: | eng |
| Tiivistelmä: | The authors show that Weber's work provides a meaningful framework for examining accounting practices in their socio-historical context. Three analytic layers are used: 1) Configuration of institutional features of society facilitating the development of capitalism, the corporate enterprise and the accounting practices. 2) Historical dynamics generated by tensions between formal and substantive rationalities. 3) Layers 1 and 2 situate the examination within the analysis of organizations and accounting practices. |
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