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- W2071930499 abstract "Abstract This paper seeks to challenge the hegemony of positive accounting theory explanations of managerial behaviour. We argue that the decontextualized perspective of positive accounting theory is limiting and that changing the perspective offers a more complete explanation of behaviour. Starting from the notion of social relations developed by Marx, we reinterpret positive theory variables as proxies for asubsetof the social relations in which managers are embedded. From this perspective, a more inclusive explanation of behaviour can be obtained by considering theentireweb of social relations that influence behaviour. To demonstrate the “cash value” of a social relations perspective, accounting for site restoration costs is used as an illustration. The results are consistent with a broad social relations perspective." @default.
- W2071930499 created "2016-06-24" @default.
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- W2071930499 date "1996-08-01" @default.
- W2071930499 modified "2023-09-23" @default.
- W2071930499 title "RECONSIDERING THE “SOCIAL” IN POSITIVE ACCOUNTING THEORY: THE CASE OF SITE RESTORATION COSTS" @default.
- W2071930499 doi "https://doi.org/10.1006/cpac.1996.0044" @default.
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