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Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)
16 references·0 citing·47 second hop
Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991) (2024)Accounting paradigms and neoliberalism. 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References

  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1975Gramsci and the Theory of Hegemony637 cited
  • 1940An introduction to corporate accounting standards534 cited
  • 1986An Introduction to Karl Marx319 cited
  • 2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective301 cited
  • 2006The political economy of International Accounting Standards296 cited
  • 2007Social accounting's emancipatory potential: A Gramscian critique282 cited
  • 2006Including Estimates of the Future in Today's Financial Statements250 cited
  • 1997INTERPRETIVE AND CRITICAL RESEARCH IN ACCOUNTING: A COMMENTARY ON ITS ABSENCE FROM MAINSTREAM ACCOUNTING RESEARCH239 cited
  • 2016Critical accounting research and neoliberalism231 cited
  • 1962A tentative set of broad accounting principles for business enterprises200 cited
  • 1990Accounting History: Definition and Relevance183 cited
  • 2012Financialisation and the Conceptual Framework170 cited
  • 2007The future of interpretive accounting research—A polyphonic debate154 cited

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  • 1999THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES152 cited
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