1.

Record Nr.

UNINA9910465750203321

Titolo

The economics and politics of accounting [[electronic resource] ] : international perspectives on research, trends, policy, and practice / / [edited by] Christian Leuz, Dieter Pfaff, Anthony Hopwood

Pubbl/distr/stampa

Oxford ; ; New York, : Oxford University Press, 2004

ISBN

0-19-153202-9

0-19-928678-7

1-4356-1429-1

0-19-153683-0

9786611345990

1-281-34599-7

Descrizione fisica

1 online resource (435 p.)

Altri autori (Persone)

LeuzChristian <1967->

PfaffDieter

HopwoodAnthony G

Disciplina

657.01

Soggetti

Accounting

Accounting - Political aspects

Accounting - Standards

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

pt. 1. On the economics and roles of accounting -- pt. 2. On the regulation and enforcement of accounting -- pt. 3. On the politics and standard-setting of accounting.

Sommario/riassunto

For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.