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This article shows that the theoretical perspective known as “finitismo” – whose central author is Barry Barnes – throws light on fundamental issues to do with accounting and financial reporting. The author recaps the main tenets of finitism and distinguishes it from a theory of meaning to which it...
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| Main Author: | |
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| Format: | Article |
| Language: | fra |
| Published: |
Société d'Anthropologie des Connaissances
2009-09-01
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| Series: | Revue d'anthropologie des connaissances |
| Subjects: | |
| Online Access: | https://journals.openedition.org/rac/17682 |
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| Summary: | This article shows that the theoretical perspective known as “finitismo” – whose central author is Barry Barnes – throws light on fundamental issues to do with accounting and financial reporting. The author recaps the main tenets of finitism and distinguishes it from a theory of meaning to which it is opposed: extensional semantics. The analysis draws on an empirical case study of accounting and financial reporting in a U.K. mid-market company. The author argues that finitism offers an appropriate viewpoint from which to analyze the application of accounting rules. |
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| ISSN: | 1760-5393 |