The images that have shaped accounting theory |
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| Authors: | Stanley W Davis |
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| Institution: | University of Maryland, USA;The Pennsylvania State University, USA;Faculty of Administrative Studies York University, Ontario, Canada |
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| Abstract: | Accounting theory elaborates imagery. Working within a framework defining a numerical view of reality, accountants draw on different images of the accounting process to elaborate different theories of accounting. This paper examines how different images have shaped developments in financial accounting and considers the implications for future theory and research. |
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