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The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Author

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  • Horvat Robert

    (University of Maribor, Faculty of Economics and Business, Slovenia)

  • Korošec Bojana

    (University of Maribor, Faculty of Economics and Business, Slovenia)

Abstract

The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio-political practice and ideology. It also shows how the latter view impacts the understanding of the role of accounting and its reactions in light of the recent global financial crisis.

Suggested Citation

  • Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, vol. 61(4), pages 32-40, August.
    • Handle: RePEc:vrs:ngooec:v:61:y:2015:i:4:p:32-40:n:4
    DOI: 10.1515/ngoe-2015-0016
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    References listed on IDEAS

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    More about this item

    Keywords

    accounting; auditing; social practice; računovodstvo; revizija; družbena praksa;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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