What is it about?
The chapter examines, from a critical and social perspective, how accounting standards based on positive and neo-classical economic theory only serve a narrow range of interests and contain practical deficiencies.
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Why is it important?
Accounting standards have become based on serving the information needs of shareholders to the detriment of other constituencies and the theoretical basis upon which they are based is questioned.
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This page is a summary of: Accounting and the uncongenial twins: Viewing financial standards from the perspectives of critical theories and market-based research, January 1992, Springer Science + Business Media,
DOI: 10.1007/978-1-4899-3053-8_12.
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