Journal article
Artifacts and Institutions of Financial Accounting
Journal of New Business Ideas and Trends, Vol.16(1), pp.31-36
2018
Abstract
Purpose - The purpose of this paper is to establish and otherwise identify the artifacts and institutions which underpin the socially constructed reality of financial accounting. The intention is to bring together the disparate discourse concerning artifacts and institutions with the single imperative of financial accounting. Design/methodology/approach - This paper is a theoretical discourse drawing on the literature regarding artifacts and institutions with exploration focusing on financial accounting. Originality/value - The culmination of this paper is a model constructed from the artifacts and institutions pertaining to financial accounting. The model is unique in that it provides a single point of reference to the general as well as specific artifacts and institutions applicable to financial accounting.
Details
- Title
- Artifacts and Institutions of Financial Accounting
- Authors
- Gregory Laing (Author) - University of the Sunshine Coast - Faculty of Arts, Business and LawRonald W Perrin (Author) - University of Wollongong
- Publication details
- Journal of New Business Ideas and Trends, Vol.16(1), pp.31-36
- Publisher
- Australian Business Education Research Association
- Date published
- 2018
- ISSN
- 1446-8719
- Copyright note
- Copyright © 2018 JNBIT. Reproduced with permission of the publisher.
- Organisation Unit
- University of the Sunshine Coast, Queensland
- Language
- English
- Record Identifier
- 99450858702621
- Output Type
- Journal article
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