Affiliation:
1. University of Wisconsin–Madison
Abstract
ABSTRACT
This paper re-affirms Professor Modell's argument as to the importance and potential contributions of viewing economic relationships as intricately tied with social concerns. As such it is fruitful for management accounting researchers to conceive of such notions as economic agency and rationality as being socially constructed phenomena. Here I draw heavily from the work of early institutional economists such as John R. Commons who was among the earliest to recognize the importance of working rules around transactions such as accounting in social decision making and resource allocation.
Publisher
American Accounting Association
Subject
Accounting,Business and International Management
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