The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Robert Horvat; Bojana Korošec

doi:10.1515/ngoe-2015-0016

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The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Naše gospodarstvo/Our economy

Volume 61 (2015): Issue 4 (August 2015)

By: Robert Horvat and Bojana Korošec

Open Access

|Aug 2015

Abstract

The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio-political practice and ideology. It also shows how the latter view impacts the understanding of the role of accounting and its reactions in light of the recent global financial crisis.

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Articles in this issue

DOI: https://doi.org/10.1515/ngoe-2015-0016 | Journal eISSN: 2385-8052 | Journal ISSN: 0547-3101

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Language: English

Page range: 32 - 40

Submitted on: May 1, 2015

Accepted on: Jul 1, 2015

Published on: Aug 21, 2015

Published by: University of Maribor

In partnership with: Paradigm Publishing Services

Publication frequency: 4 issues per year

Keywords:

accounting,

auditing,

social practice

Related subjects:

Business and economics,

Political economics,

Economic policy,

Business management,

Management, organization, corporate governance,

Mathematics and statistics for economists,

Statistics

© 2015 Robert Horvat, Bojana Korošec, published by University of Maribor
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 61 (2015): Issue 4 (August 2015)