Produire des comptes
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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | fra |
| Published: |
Société d'Anthropologie des Connaissances
2009-09-01
|
| Series: | Revue d'anthropologie des connaissances |
| Subjects: | |
| Online Access: | https://journals.openedition.org/rac/17682 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850199082362994688 |
|---|---|
| author | Donald Mackenzie |
| author_facet | Donald Mackenzie |
| author_sort | Donald Mackenzie |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-64dea3bceb3a48c5b247cef2173a1c71 |
| institution | OA Journals |
| issn | 1760-5393 |
| language | fra |
| publishDate | 2009-09-01 |
| publisher | Société d'Anthropologie des Connaissances |
| record_format | Article |
| series | Revue d'anthropologie des connaissances |
| spelling | doaj-art-64dea3bceb3a48c5b247cef2173a1c712025-08-20T02:12:42ZfraSociété d'Anthropologie des ConnaissancesRevue d'anthropologie des connaissances1760-53932009-09-013210.3917/rac.007.0207Produire des comptesDonald MackenzieThis 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.https://journals.openedition.org/rac/17682technologyfinitismruleaccountabilitydeterminismEnterprise Resource Planning (ERP) |
| spellingShingle | Donald Mackenzie Produire des comptes Revue d'anthropologie des connaissances technology finitism rule accountability determinism Enterprise Resource Planning (ERP) |
| title | Produire des comptes |
| title_full | Produire des comptes |
| title_fullStr | Produire des comptes |
| title_full_unstemmed | Produire des comptes |
| title_short | Produire des comptes |
| title_sort | produire des comptes |
| topic | technology finitism rule accountability determinism Enterprise Resource Planning (ERP) |
| url | https://journals.openedition.org/rac/17682 |
| work_keys_str_mv | AT donaldmackenzie produiredescomptes |