Financial Accounting and Auditing
Colasse, Bernard (2001), Financial Accounting and Auditing, in Baltes, Paul B; Smelser, Neil, International encyclopedia of the social & behavioral sciences, Elsevier science Ltd. : Amsterdam, p. 5657-5661
Type
Chapitre d'ouvrageDate
2001Book title
International encyclopedia of the social & behavioral sciencesBook author
Baltes, Paul B; Smelser, NeilPublisher
Elsevier science Ltd.
Published in
Amsterdam
ISBN
0-08-043076-7
Number of pages
16695 (26 vol)Pages
5657-5661
Metadata
Show full item recordAuthor(s)
Colasse, BernardAbstract (EN)
Taken together and in their complementary roles, financial accounting and audit, as pratices, are major elements of social regulation. Their social importance has made them the object of active research for social sciences, of interest in particular to historians, sociologists, and economists. This article examines research objectives and methodologies in these fields.Subjects / Keywords
Financial Accounting; Auditing; Accounting researchRelated items
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