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The discourse of inflation accounting

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  • Keith Robson

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.

Suggested Citation

  • Keith Robson, 1994. "The discourse of inflation accounting," European Accounting Review, Taylor & Francis Journals, vol. 3(2), pages 195-214.
    • Handle: RePEc:taf:euract:v:3:y:1994:i:2:p:195-214
    DOI: 10.1080/09638189400000018
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    References listed on IDEAS

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    1. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65, pages 135-135.
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    Cited by:

    1. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    2. Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra.
    3. Ester Oliveras & Oriol Amat, 2003. "Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain," Economics Working Papers 732, Department of Economics and Business, Universitat Pompeu Fabra.

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