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CSR and Accounting
Nancy Christie
Bruno Dyck
Janet B. Morrill
Ross Stewart
其他書名
Drawing on Weber and Aristotle to Rethink Generally Accepted Accounting Principles
出版
SSRN
, 2013
URL
http://books.google.com.hk/books?id=1X3izwEACAAJ&hl=&source=gbs_api
註釋
The purpose of this article is to discuss and provide an alternative, less materialist-individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist-individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual framework upon which to critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth).
