The discourse of inflation accounting: On the interrelations between economic theory and debates on inflation accounting

Robson, Keith 1994. The discourse of inflation accounting: On the interrelations between economic theory and debates on inflation accounting. European Accounting Review 3 (2) , pp. 195-214. 10.1080/09638189400000018

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Abstract

Why does inflation accounting become a problem? This paper examines the issue of economic representation in an inflationary environment that is conventionally assumed to answer this question. By identifying the problems of conceptual underdetermination in operationalizing economic concepts of income in inflation accounting, the paper proposes that closer attention be paid to the calculative and institutionalized dynamics of inflation accounting. The paper concludes by proposing tentative suggestions for ways of conceptualizing the relationships between accounting and economics.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	European Accounting Association
ISSN:	0963-8180
Last Modified:	25 Jun 2017 04:24
URI:	https://orca.cardiff.ac.uk/id/eprint/52087

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