Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline

Abstract

Illustrations Preface The Historic and Cultural Mission of Accounting Social Reality and the Measurement of Its Phenomena Foundational and Conceptual Issues Formalization and Information Valuation Models, Capital Maintenance, and Instrumental Hypotheses What Has Post-Kuhnian Philosophy of Science to Offer? Research Traditions of Accounting Empirical Research and Positive Accounting Theory Normative Accounting and the Critical-Interpretive School Conditional-Normative Accounting Methodology Summary and Conclusion Bibliography Name Index Subject Index

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