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Confession and bookkeeping : the religious, moral, and rhetorical roots of modern accounting / James Aho

No. Panggil : eBIS-09070146
Nama Orang : Aho, James Alfred, 1942-
Subjek :
  1. Bookkeeping -- History
  2. Accounting -- Moral and ethical aspects
  3. Capitalism -- Moral and ethical aspects
  4. Economics -- Religious aspects -- Catholic Church -- History
  5. Christian sociology -- Catholic Church -- History
Penerbitan : Albany, New York : State University of New York Press, 2005
Bahasa : eng
ISBN : 0-7914-6545-4 (hardcover : alk. paper)
Edisi :
Catatan Umum :
Sumber Koleksi : http://gigapedia.org
Lembaga Pemilik : none
No. Panggil No. Barkod Ketersediaan
eBIS-09070146 05-20-45718834 TERSEDIA
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In American business schools, accounting is treated primarily as ?accountingization? (Power and Laughlin, 1992), that is, as a body of technically refined calculations used by organizations to efficiently accomplish goals such as profit maximization. What, if any, theory that is taught reduces largely to cybernetics and systems theory, approaches eerily detached from the lived-realities of those organizations, even as their recommendations profoundly influence the solidarity, morale, productivity, creativity, and health of those who work in them. As for standard histories of the profession, these are progressivist and functionalist. They reiterate with minor variations a narrative first announced by A. C. Littleton, namely, that since its inception in the fourteenth-century accounting has evolved from ?bookkeeping fictions? into ?scientific facts? (Littleton, 1933).
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