may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …

may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; internet. …

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

Although it is the only criminal offence stipulated by accounting law, forgery foreseen by article 43 of Accounting Law …

The paper seeks to extend the debate on the accounting as the social and institutional practice and to put it the … accounting itself). The paper shows that accounting is the social calculative practice which is interrelated with the governance … original insight into the development of accounting practices in less developed countries in the context of evolution of socio …

can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit … sector so led to the growth of debt since the 1980s and onto the credit crisis. Turning to the behavioral aspects of credit …

accounting literature. While the standard residual income is formally computed as profit minus cost of capital times actual …