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Accounting relativism: the unstable relationship between income measurement and theories of the firm

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  • Zambon, Stefano
  • Zan, Luca

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  • Zambon, Stefano & Zan, Luca, 2000. "Accounting relativism: the unstable relationship between income measurement and theories of the firm," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 799-822, November.
    • Handle: RePEc:eee:aosoci:v:25:y:2000:i:8:p:799-822
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    1. Arjo Klamer & Donald McCloskey, 1992. "Accounting as the master metaphor of economics," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 145-160.
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    3. Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
    4. Coase, Ronald H., 1990. "Accounting and the theory of the firm," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 3-13, January.
    5. W. Graham Astley, 1984. "Subjectivity, Sophistry And Symbolism In Management Science," Journal of Management Studies, Wiley Blackwell, vol. 21(3), pages 259-272, July.
    6. Richard Whitley, 1984. "The Fragmented State Of Management Studies: Reasons And Consequences," Journal of Management Studies, Wiley Blackwell, vol. 21(3), pages 331-348, July.
    7. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    8. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    9. Luca Zan, 1994. "Toward a history of accounting histories," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 255-310.
    10. Merino, Barbara D., 1993. "An analysis of the development of accounting knowledge: A pragmatic approach," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 163-185, April.
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    1. Gonzalo Angulo, José Antonio, 2014. "La reforma contable española de 2007: un balance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 183-200.
    2. Müller, Julian, 2014. "An accounting revolution? The financialisation of standard setting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 539-557.
    3. Roberto Aprile & Mario Nicoliello, 2015. "Gli albori dell?Economia Aziendale nel dibattito sulla Rivista Italiana di Ragioneria," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 121-143.
    4. Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
    5. repec:mth:ijafr8:v:8:y:2018:i:4:p:482-511 is not listed on IDEAS
    6. Alexandre Rambaud & Jacques Richard, 2015. "Towards a finance that CARES," Post-Print halshs-01260075, HAL.
    7. Stefano Zambon & Laura Girella, 2016. "Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990)," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 95-133.
    8. Laura Girella & Mario Abela & Elisa Rita Ferrari, 2018. "Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 133-175.
    9. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
    10. Xue, Qingmei & Zan, Luca, 2023. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    11. Toms, J.S., 2010. "Calculating profit: A historical perspective on the development of capitalism," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 205-221, February.
    12. Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
    13. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    14. Corbella, Silvano & Florio, Cristina, 2010. "Issues arising for accounting harmonization: The case of stock options in Italy," Accounting forum, Elsevier, vol. 34(3), pages 184-195.
    15. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
    16. Ericka Costa & Tommaso Ramus, 2012. "The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level," Journal of Business Ethics, Springer, vol. 106(1), pages 103-116, March.
    17. David Alexander & Roberta Fasiello, 2018. "A theoretical contribution to 21st Century problems in financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 41-66.
    18. Lisa Evans & Rachel Baskerville & Katariina Nara, 2015. "Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 1-36, March.

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