accounting theorists

Explain why financial accounting theory and practice are NOT the scientific, objective, and value-free technical endeavours they are believed to be, and what this means for understanding accounting practices.

Topic: HW #2 Review of Hines 1988 HW2 (15 pts) 1. “Hines (1988) and other accounting theorists pose the notion that accounting socially constructs reality, rather than merely report the pre-existing reality of accounting transactions. As a result, all accountants must realize that accounting is a fluid, social construction that is constantly changing, and often […]

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