Thumbnail - Request a copy

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'ouvrage
Date
2001
Book title
International encyclopedia of the social & behavioral sciences
Book author
Baltes, Paul B; Smelser, Neil
Publisher
Elsevier science Ltd.
Published in
Amsterdam
ISBN
0-08-043076-7
Number of pages
16695 (26 vol)
Pages
5657-5661
Metadata
Show full item record
Author(s)
Colasse, Bernard
Abstract (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 research
JEL
M42 - Auditing
M41 - Accounting