Index
Gaétan Breton
(Université du Québec à Montréal, Canada)
A Postmodern Accounting Theory
ISBN: 978-1-78769-794-2, eISBN: 978-1-78769-793-5
Publication date: 10 December 2018
This content is currently only available as a PDF
Citation
Breton, G. (2018), "Index", A Postmodern Accounting Theory, Emerald Publishing Limited, Leeds, pp. 235-238. https://doi.org/10.1108/978-1-78769-793-520181015
Publisher
:Emerald Publishing Limited
Copyright © 2019 by Emerald Publishing Limited
INDEX
Accounting
double-entry
, 29, 30, 165
intangibles
, 83–84, 94, 109, 124
manipulation(s)
big bath accounting
, 201, 205
creative accounting
, 201, 205–206
earnings management
, 204
income smoothing
, 201, 204–205
method
, 45, 54
practices
, 36
procedures
, 45, 80
psychological aspects
, 135–152
reports
, 2, 39, 56, 150, 159, 184
research
, 2, 21, 33, 45, 126, 142
sociology of
, 115–130
theory. See Accounting theory
Accounting theory
conception of
, 49
traditional vision of
, 21–42
Adverse selection
, 3, 40, 61, 62
AICPA. See American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA)
, 29, 65, 66, 67, 82
Argumentation
, 186
technic
, 23
Capital
accounting
, 83–94
intellectual
, 84, 86, 95
political
, 86
scientific
, 86
social
, 84–87
symbolic
, 85, 86
CAPM (Capital Assets Pricing Model)
, 133
Communication
functions
, 136
scheme
, 77, 185
Conceptual framework
adjunction of
, 215
approach
, 28
financial information
, 30
international
, 39
self-designated
, 55
Conservatism
, 26
Constructivism
, 53, 57–59, 128
Control
cost
, 136
economy
, 102
Fordism
, 136
people
, 135–136
psychology
, 133–135
shareholders
, 176
Taylorism
, 136
Decision
citizen
, 104–111
game theory
, 160–162
governmental
, 173–175
making. See Decision-making process
theory
, 30
Decision-making process
accounting numbers
, 67
basis for
, 59
conceptions of
, 154
individual
, 115
political
, 153
rational
, 155
Deconstruction
, 1
Discourse
degree of truthfulness
, 208
ideological
, 104
multitude of
, 68
parole, 67
philanthropic
, 193
religion
, 15
social
, 130
Economics
classical theory
, 11
property rights
, 11
utility curve
, 155
Epistemology
, 18, 32, 34
Ethics
, 43, 101–103
Externalities
, 100–101
Financial
information
, 30, 94, 216
statements. See Financial statements
Financial statements
GAAP system
, 28
legitimacy
, 124
traditional
, 2
GAAP. See Generally accepted accounting principles (GAAP)
Generally accepted accounting principles (GAAP)
, 27
Gross domestic product (GDP)
, 105, 106
Historical cost
, 25
Hyperreality
, 14, 105, 138, 175
Ideology
, 33, 92, 121, 126, 190
IFRS. See International Financial Reporting Standards (IFRS)
Impression management
, 150
Industrialization
, 17
Inflation
, 26
Information
faces
, 69
financial
, 30, 94, 216
quality
, 2
Information manipulation theory (IMT)
, 140, 209, 210, 211
International Financial Reporting Standards (IFRS)
, 8, 26, 110, 137, 205
Kohlberg theory
, 33
Language
code
, 74
discourse
, 54, 76
jargon
, 71, 73, 75, 77, 95
natural
, 68, 71, 76, 77
parole, 67
semi-technical
, 72, 73, 74, 193
technical
, 73
Legitimacy
activity
, 9
legal
, 120
process
, 120, 123
public sector
, 121, 122
social contract
, 123
Linguistic
Arbitraire du signe, 70
connotation
, 74
denotation
, 72, 73
sign
, 70, 199
signified
, 70
signifier
, 70
syntactic
, 76
Market
efficient market hypothesis (EMH)
, 60, 133, 156
entrepreneur
, 102
failure
, 12, 62, 80, 155
firm
, 81, 82
functional fixation
, 82
laws
, 17
Mathematics
, 12–15, 154, 216
Moral hazard
, 3, 40, 61, 159
Networks
board of directors
, 87, 94
external members
, 94
resource dependence theory
, 87, 94
Organization
accounting
, 77, 128
conception
, 78
democracy
, 185
entrepreneur
, 62
financial situation
, 216
information manipulation theory (IMT)
, 209
networks
, 87-94
organizational culture
, 143
people in
, 2, 11, 38
social institution
, 119
society
, 174
storytelling organization
, 104-105
technology in
, 49
vision
, 160
Paradigm
, 50–54
Phenomenology
, 24, 31
Positivism
, 24, 25, 50, 58–59
Post-modernism
, 1
Privatization
monopoly
, 80, 127
profit
, 78, 126
tariffs
, 82, 111
Probabilities
, 135, 154, 163
Profession
accounting profession
, 48, 63, 78, 103, 170
goal
, 169
jargon
, 73, 75, 77
professionalization
, 66, 71
vertical structure
, 30
Profit
accounting profit
, 98
against market
, 80–83
concept
, 105
definition
, 22, 46, 74
dividends
, 38
maximization
, 45
privatization
, 78, 126
rates
, 122
state-owned enterprise (SOE)
, 82, 125
subsidiaries
, 37
tariff
, 127
Psychology
behavioral
, 73
cognitive
, 73, 154, 157, 197
conditioning
, 134
Rationalism
, 31
Reality
constructivist
, 50
economic theory
, 177
objective
, 53, 170
predictions
, 44
research
, 3
social responsibility
, 98–99
socially constructed
, 59
spatial model
, 28
Reason
pure
, 24, 31
rational
, 154, 159, 172
rationalism
, 31
rationality
procedural
, 157, 158
substantial
, 158
Representation
social
, 15, 28, 30, 51, 80, 81
spatial
, 27–29
Reproduction
school
, 85
social
, 85
Reputation
, 120, 123
Research
applied
, 56, 57
assumption
, 34, 36–40
hypothesis
, 34, 205
pure
, 57
School of thought
, 1, 3, 7–19, 54
Science(s)
hard
, 9, 10, 18
human
, 10, 14, 24, 53, 150, 162
methodology
, 24, 47
natural
, 13–15, 17, 24, 35, 47, 53
philosophy
, 14, 24
pure
, 10, 14, 35, 57, 216
scientific process
, 23, 50, 52, 202, 215
soft
, 14
Society
governments
accounting for the deficits
, 110
manipulating accounts
, 201, 206
public accounts
, 106, 111
grand narrative
, 105
ideology
, 121, 125, 126, 190
social decisions
, 78, 101, 125–127
social responsibility
, 96, 98–101
state-owned enterprise
, 18, 82, 126
Sociology
accounting
, 18, 23, 68, 115–131
organization
, 215
professions
, 66, 71
social contract
, 115–117
social institution
, 8, 94, 117, 139, 215
Stakeholders
Standards
accounting period
, 39
business entity
, 36–37
GAAP
, 27–28, 36, 207
going concern
, 38
historical cost
, 25, 39
matching
, 39
money measurement
, 39
objectivity
, 24, 39–40
setters
, 9, 28
setting
, 1, 2, 21, 27, 48, 204, 215
stable monetary unit
, 38, 72
Storytelling
, 104, 105, 137
Syllogism
, 23
Text analysis
content analysis
, 181–182
readability
, 182–184
rhetoric
, 52, 181, 185
semiotic
actantial structure
, 187–189
functions
, 184, 187
Theory
agency
, 11, 40, 61, 154, 158–160, 199
institutional
, 19
manipulation (IMT)
, 140, 209
normative
, 26, 43–48
positive
, 26, 45, 47, 52
Trueblood Committee
, 7
Uniformity
, 117, 143
Utility curve
, 153, 154–155, 156, 162
Values
, 43
Vision
, 3, 15, 21–42, 134, 160
Wealth of Nations
, 81, 154
Websites
, 182
Workplace
, 145
World Bank
, 104, 126
“Z” pattern
, 197
- Prelims
- Chapter 1 Introduction
- Section 1: Theories and Accounting
- Chapter 2 Theories and Schools of Thought
- Chapter 3 The Traditional Vision of Accounting Theory
- Chapter 4 Accounting in the Scientific Institution
- Chapter 5 For a Definition of Accounting
- Chapter 6 Accounting: The State and the Firm
- Section 2: Theories of Accounting
- Chapter 7 Sociology of Accounting
- Chapter 8 The Psychological Aspects of Accounting
- Chapter 9 How Decisions Are Made
- Chapter 10 A Theory of Accounting
- Section 3: “Testing” the Theory
- Chapter 11 Analyzing the Documents Accompanying Decisions
- Chapter 12 Manipulating and Lying
- Conclusion
- References
- Index