Jump to ContentJump to Main Navigation
Living in a Material WorldEconomic Sociology Meets Science and Technology Studies$
Users without a subscription are not able to see the full content.

Trevor Pinch and Richard Swedberg

Print publication date: 2008

Print ISBN-13: 9780262162524

Published to MIT Press Scholarship Online: August 2013

DOI: 10.7551/mitpress/9780262162524.001.0001

Show Summary Details
Page of

PRINTED FROM MIT PRESS SCHOLARSHIP ONLINE (www.mitpress.universitypressscholarship.com). (c) Copyright The MIT Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in MITSO for personal use.date: 02 August 2021

The Finitist Accountant

The Finitist Accountant

(p.130) (p.131) 4 The Finitist Accountant
Living in a Material World

David Hatherly

David Leung

Donald MacKenzie

The MIT Press

This chapter presents the philosophical roots of finitism, financial reporting in finitist perspective, accounting for economic reality, and rule-governed accounting. Finitism helps people in classifying activities, items, and states of all kinds, whereas financial statements include an income statement, a statement of financial position, and a cash flow statement. According to the authors, corporate financial reporting is a major gap in sociological understandings of contemporary economic processes. Financial reporting directly affects the economic health of corporations and economic reality has been considered as an important part of it. The authors have also explained accruals-based current financial reporting, the valuation of a company’s assets, and several approaches for the detection of earnings management.

Keywords:   finitism, accounts, financial statements, ethnography, earnings management

MIT Press Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs, and if you can't find the answer there, please contact us.