Description
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 centrally implicated in the process through which economic ideas and economic management
have become ubiquitous in modern society.
doc_597837383.pdf
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 centrally implicated in the process through which economic ideas and economic management
have become ubiquitous in modern society.
doc_597837383.pdf