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dc.contributor.authorChabrak, Nihel
dc.date.accessioned2009-07-24T08:33:34Z
dc.date.available2009-07-24T08:33:34Z
dc.date.issued2005
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1348
dc.language.isoenen
dc.subjectPrejudicesen
dc.subjectPositive Accounting Theory (PAT)en
dc.subjectAccounting Policyen
dc.subjectHolisticen
dc.subjectCasuisticen
dc.subjectHermeneutic Phenomenologyen
dc.subjectIntentionalityen
dc.subjectEpocheen
dc.subjectHermeneutic Circleen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.titleThe Politics of Transcendence: Hermeneutic phenomenology and Accounting Policyen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThis paper offers a new foundation for investigating accounting policy in organizations. After recalling some characteristics illustrating the deficiency of Positive Accounting Theory (PAT) as a comprehensive, contextual and holistic analysis of accounting policy in organizations, positive research is blamed to fail to recognize the socially constitutive character of academic knowledge and its own underlying value predispositions. In devising an alternative, on the epistemological level, this paper introduces hermeneutic phenomenology as a new framework offering the possibility of exploring and constructing a new understanding of organization accounting policy in preserving its holistic and casuistic character.en
dc.relation.isversionofjnlnameCritical Perspectives on Accounting
dc.relation.isversionofjnlvol16en
dc.relation.isversionofjnlissue6en
dc.relation.isversionofjnldate2005-08
dc.relation.isversionofjnlpages701-716en
dc.relation.isversionofdoihttp://dx.doi.org/10.1016/j.cpa.2004.03.003en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherElsevieren
dc.subject.ddclabelContrôle de gestion Comptabilitéen


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