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The discourse of inflation accounting


  • Keith Robson


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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