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Within the last decade, international accounting, as a common language of business and a mode of governance, has come to be widely disseminated in China, and has become an indispensable infrastructure of its socio-economy. This diffusion of accounting was propagated as a national strategy for...
Persistent link: https://www.econbiz.de/10012758853
Immediately after WWII, unlike statisticians' reforms, accountants failed to establish the Cabinet-controlled Accounting Committee and Accounting Law which were originally envisaged as the key to successful "Accountics": the management of the socio-economy through standardized accounting (Part...
Persistent link: https://www.econbiz.de/10013044120
Despite the fact that the concept of the "macroeconomy" first emerged after the 1930s, only becoming prevalent after the 1950s, macroeconomic terms are ubiquitous today. Historians refer to the Keynesian Revolution as the origin of the macroeconomic revolution. This paper addresses the...
Persistent link: https://www.econbiz.de/10013044122
The new accounting research has been devoted to illuminating the social and constitutive aspects of accounting. This has been done, however, in many cases, in the setting of micro managerial accounting. The effects of financial and macroeconomic accounting on modern economic society have not...
Persistent link: https://www.econbiz.de/10013044136
lsquo;Why discuss accounting in Socio-Economic Review?' lsquo;Because accounting constructs socio-economic reality.' lsquo;How?!' lsquo;Theoretically speaking, there should be many ways of doing ldquo;account-ingrdquo; - an act of explaining business realities to multiple stakeholders of...
Persistent link: https://www.econbiz.de/10012751422