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dc.contributor.authorChabrak, Nihel
dc.contributor.authorBurrowes, Ashley
dc.date.accessioned2010-04-06T08:30:05Z
dc.date.available2010-04-06T08:30:05Z
dc.date.issued2006
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/3828
dc.language.isoenen
dc.subjectdeconstructionen
dc.subjectPositive Accounting Theoryen
dc.subjectsupplementsen
dc.subjectideologyen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.titleThe Language of the Rochester School: Positive Accounting Theory Deconstructeden
dc.typeCommunication / Conférence
dc.description.abstractenThis paper critically examines the basic tenets of positive accounting theory. We subject the language of Watts and Zimmerman’s 1986 definition of positive accounting theory to the activity of proof reading, in accordance with Derrida’s concept of deconstruction. We highlight traces of "logocentrism" in the words of the Rochester School and question them on their presuppositions and conclus ions. The description of these discourse characteristics in regard to the audience to which it is addressed mak es it possible to draw theoretical conclusions on the ideological import according to Marx. The article is founded on a review of the critical li terature of accounting, making use explicitly or implicitly of Derrida’s theory of deconstruction.en
dc.identifier.citationpages30en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitle8th IPA conference - The Interdisciplinary Perspectives on Accounting Conference 2006en
dc.relation.confdate2006
dc.relation.confcityCardiffen
dc.relation.confcountryRoyaume-Unien


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