Philosophical Beliefs of Financial Reporting

Document Type : Review Paper

Authors

1 Associate Professor of Accounting at Isfahan University

2 Ph.D. Student, Accounting University of Isfahan

Abstract

One of the important matters in accounting theory is that whether financial reporting practices are neutral or political. Some of the accounting leaders have attempted to response Traditions principals of knowledge. Some of these leaders have represents philosophical beliefs for financial reporting to introduce accounting as neutral and nonpolitical knowledge. This view's name is Representation list View that accepts objectivity in accounting as an external reality, but others with rejection of any philosophical beliefs and presuppositions accept objectivity in accounting as intersubjectivity and introduce accounting as political view. This view's name is anti-Representation list View. In this article, philosophical beliefs of financial reporting is presented using by representation list View.

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