Towards a philosophy of accounting for human action
by Bruce Committe
International Journal of Critical Accounting (IJCA), Vol. 5, No. 6, 2013

Abstract: This paper introduces the beginning of the construction of a new paradigm in accounting by replacing accounting for financial (trans)actions with accounting for all human actions. Financial decision making itself is a human action. The method employed is critical social theory. The starting point is Jürgen Habermas' concept of anti-social steering mechanisms discussed within the theme of his major 1981 work The Theory of Communicative Action.

Online publication date: Tue, 29-Apr-2014

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