The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

  • Robert Horvat
  • Bojana Korošec
Keywords: accounting, auditing, social practice

Abstract

The contribution juxtaposes the traditional neutralistic view on the role of accounting in a society as an activity of independent and unbiased measurement and presentation of real economic phenomena with the extended view on accounting as a socio-political practice and ideology. It also shows how the latter view impacts the understanding of the role of accounting and its reactions in light of the recent global financial crisis.

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Author Biographies

Robert Horvat

University of Maribor, Faculty of Economics and Business, Slovenia
E-mail: robert.horvat@um.si

Robert Horvat is a senior lecturer at the Faculty of Economics and Business at the University of Maribor. He received his M.Sc. degree from the Faculty of Economics and Business at the University of Maribor in 2003. His areas of research are accounting, auditing, and ethics in accounting and auditing. His bibliography consists of 32 articles, conference papers, discussion papers, and other scientific and professional contributions. He teaches several courses at the undergraduate level in the areas of financial accounting, cost accounting and managerial accounting.

Bojana Korošec

University of Maribor, Faculty of Economics and Business, Slovenia
E-mail: bojana.korosec@um.si

Bojana Korošec, Ph.D., is an associate professor for accounting and auditing and, since 2005, has been the chair of the Department for Accounting and Auditing at the Faculty of Economics and Business at the University of Maribor. Her research refers in particular to areas in managerial accounting and financial reporting, valuation of economic categories (including intangibles), and behavioral issues in accounting and auditing.

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Published
2015-08-01
How to Cite
Horvat R., & Korošec B. (2015). The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?. Naše gospodarstvo/Our Economy, 61(4), 32-40. Retrieved from https://journals.um.si/index.php/oe/article/view/2257