POSTMODERN ACCOUNTING RESEARCH: KNOWLEDGE AND REALITY
Kategori
Stok Kodu
QLFBGTTJVB
Yazar
Assoc. Prof. Dr. Alper Erserim
Yayın Yılı
2025
Baskı No
1
Boyut
14,5x21,5
Sayfa Sayısı
104
Kâğıt Türü
2. Hamur
Barkod
9786255754172
Fiyat
150,00 TL + KDV
%15
150,00 TL
127,50 TL
This book aims to reinterpret accounting not as a neutral instrument of measurement, but as a social practice shaped by the interrelations of knowledge, power, and discourse. It argues that accounting is not merely a technical system reflecting economic reality, but also a field of knowledge and an instrument actively involved in the construction of social order. Drawing upon the conceptual framework offered by critical and postmodern thought, it discusses how the concepts of reality, representation, knowledge, legitimacy, and value are produced within accounting research.
Starting from the fundamental assumptions of the philosophy of science, the book examines the paradigm transformations in accounting research, the social construction of knowledge, and the operation of accounting as a discourse of power in modern societies. In line with Foucault’s notion of dispositif and Baudrillard’s theory of simulation, it seeks to explain how accounting functions both as a system that represents social reality and as one that reproduces it. In this sense, the book invites readers to rethink the epistemological boundaries of accounting and to position the discipline alongside the critical social sciences.