Financial Accounting and Auditing
Colasse, Bernard (2001), Financial Accounting and Auditing, in Baltes, Paul B; Smelser, Neil, International encyclopedia of the social & behavioral sciences, Elsevier science Ltd. : Amsterdam, p. 5657-5661
Book titleInternational encyclopedia of the social & behavioral sciences
Book authorBaltes, Paul B; Smelser, Neil
Elsevier science Ltd.
Number of pages16695 (26 vol)
MetadataShow full item record
Abstract (EN)Taken together and in their complementary roles, financial accounting and audit, as pratices, are major elements of social regulation. Their social importance has made them the object of active research for social sciences, of interest in particular to historians, sociologists, and economists. This article examines research objectives and methodologies in these fields.
Subjects / KeywordsFinancial Accounting; Auditing; Accounting research
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