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dc.contributor.authorMoore, Louellaen_US
dc.dateMarch 2017en_US
dc.date.accessioned2017-05-17en_US
dc.date.accessioned2018-11-02T14:38:36Z
dc.date.available2017-05-17en_US
dc.date.available2018-11-02T14:38:36Z
dc.identifier.otherSchool of Business Working Paper Series; No. 197en_US
dc.identifier.urihttps://wuir.washburn.edu/handle/10425/307
dc.description.abstractOrthodox 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 for a critical evaluation of the theory of a firm, the reporting entity concept, and the going concern assumption. Alternative perspectives from organizational theory, physics, and non-Western philosophical traditions suggest that firms and markets are best conceptualized not as separate static units, but as a dynamic and intricately entangled matrix of relationships. This paper argues that a Western cultural bias, philosophical pragmatism, and Aristotelian logic implicit in dominant accounting conceptual frameworks have all worked to downplay normative public interest issues that are essential to an understanding of the functioning of economic enterprise in a dynamic global society.en_US
dc.description.sponsorshipKAW Valley Banken_US
dc.format.mediumPDFen_US
dc.language.isoEngen_US
dc.publisherWashburn University. School of Business.en_US
dc.subjectAccountingen_US
dc.subjectEntityen_US
dc.subjectIdentityen_US
dc.subjectCorporationsen_US
dc.subjectFinancial crisisen_US
dc.subjectGoing concern (accounting)en_US
dc.subjectQuantum theoryen_US
dc.titleFinancial crisis, firms, reporting entities, and the going concern assumptionen_US
dc.typeWorking paperen_US
washburn.identifier.cdm231en_US
washburn.identifier.oclc987381988en_US
washburn.source.locationen_US


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