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The discourse of inflation accounting

Listed author(s):
  • Keith Robson
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    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.

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    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 3 (1994)
    Issue (Month): 2 ()
    Pages: 195-214

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    Handle: RePEc:taf:euract:v:3:y:1994:i:2:p:195-214
    DOI: 10.1080/09638189400000018
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