Browsing by Subject "Identity"
Now showing items 1-3 of 3
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Carving Nature at Its Joints: Philosophical Perspectives on Accounting Entities
(Washburn University. School of Business, 2016-11-1)The complex task of carving nature at its joints is central to financial accounting practice. Yet basic philosophical problems and assumptions inherent in categorizing and representing selected aspects of reality are set ... -
The Entity Concept as Ideology: Corporations, Personhood, and Legitimation in a Global Society
(Washburn University. School of Business, 2016-02-1)Ideology can be defined as unquestioned assumptions used to understand, create and recreate the world around us. The insufficiently examined entity concept has been the source of numerous problems in accounting standard ... -
Financial Crisis, Firms, Reporting Entities, and the Going Concern Assumption
(Washburn University. School of Business, 2017-03-1)Orthodox academic and accounting standard setting literature has historically viewed accounting reporting entities as independent units with an indefinite life. The 1929 and 2008 financial crises are used as focal points ...