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Title:
The role of accounting in a society : Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?
Authors:
ID
Horvat, Robert
(
Author
)
ID
Korošec, Bojana
(
Author
)
Files:
Nase_gospodarstvo_2015_Horvat_The_Role_of_Accounting_in_a_Society.pdf
(442,97 KB)
MD5: 566411FFF5768A5FEBD745ACB30D0409
https://www.degruyter.com/downloadpdf/j/ngoe.2015.61.issue-4/ngoe-2015-0016/ngoe-2015-0016.pdf
Language:
English
Work type:
Scientific work
Typology:
1.02 - Review Article
Organization:
EPF - Faculty of Business and Economics
Abstract:
The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio-political practice and ideology. It also shows how the latter view impacts the understanding of the role of accounting and its reactions in light of the recent global financial crisis.
Keywords:
accounting
,
auditing
,
social practice
Publication status:
Published
Publication version:
Version of Record
Year of publishing:
2015
Number of pages:
str. 32-40
Numbering:
Letn. 61, št. 4
PID:
20.500.12556/DKUM-65386
ISSN:
0547-3101
UDC:
657.1:338
ISSN on article:
0547-3101
COBISS.SI-ID:
12065820
DOI:
10.1515/ngoe-2015-0016
NUK URN:
URN:SI:UM:DK:G9MEWHID
Publication date in DKUM:
03.04.2017
Views:
1561
Downloads:
259
Metadata:
Categories:
Misc.
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Record is a part of a journal
Title:
Naše gospodarstvo : revija za aktualna gospodarska vprašanja
Shortened title:
Naše gospod.
Publisher:
Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
ISSN:
0547-3101
COBISS.SI-ID:
751364
Licences
License:
CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:
http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:
The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:
03.04.2017
Secondary language
Language:
Slovenian
Title:
Vloga računovodstva v družbi : Samo tehnična rešitev za problem ekonomskega merjenja ali tudi orodje družbene ideologije?
Abstract:
V prispevku soočamo tradicionalni nevtralistični pogled na vlogo računovodstva v družbi kot na dejavnost neodvisnega in nepristranskega merjenja in prikazovanja realnih ekonomskih pojavov s pogledom nanj kot na družbenopolitično prakso in ideologijo. Pokažemo tudi, kako takšna razširitev pogleda vpliva na razumevanje njegove vloge in njegovih odzivov v luči zadnje globalne finančne krize.
Keywords:
računovodstvo
,
revizija
,
družbena praksa
Collection
This document is a part of these collections:
Naše gospodarstvo
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