The Accounting Figuration of Business Statistics as a Foundation for the Spread of Economic Ideas

Journal article

The new accounting research has been devoted to illuminating the social and constitutive aspects of accounting. This has been done, however, in many cases, in the setting of micro managerial accounting. The effects of financial and macroeconomic accounting on modern economic society have not been examined in depth from an epistemological and critical viewpoint. This article attempts to develop a hypothesis that financial accounting (particularly, that of macro economic entities) has been cent...

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Authors: Suzuki, T

• Publisher: Pergamon
• Publication date: 2003-01-01