عنوان فایل ترجمه فارسی: گزارش آنلاین حسابداری در جامعه الکترونیکی
عنوان نسخه انگلیسی: Online reporting accounting in cyber-society
مرتبط با رشته : حسابداری
تعداد صفحات مقاله فارسی: ۶ صفحه
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reporting, bringing out the complexity involved in the use of the terms “economic reality” and “neutral representation”, focusing upon issues raised by the US Securities Exchange Commission and the approach of the US Financial Accounting Standards Board in respect to accounting for internet activities. These bodies are understood in the analysis to contradict their ostensible commitment to notions of economic reality and neutral representation. Baker draws from Mouck’s (2004) argument to suggest that financial accounting rules are like the rules of a game and the representations made in accord with these may be termed objective whatever the relationship to an economic reality. The rules are arrived at through a political negotiation towards a working consensus and this, Baker suggests, is especially apparent in the case of accounting for internet activities. In this context, however, the standard setters attempted to fit the image of neutral arbiter to some extent to avoid appearing controversial or political. When a consensus emerges, whether it reflects the interests of the powerful more than the weak, the accountings produced are portrayed or presented as epistemologically objective as a way of reducing conflict over outcomes. Occasionally a consensus is especially difficult to achieve, and outcomes then more evidently emerge from arbitrary processes governed largely by the more powerful. A focus on internet accounting thus reveals further the controversial and political nature of accounting
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