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Living in a Material WorldEconomic Sociology Meets Science and Technology Studies$
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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

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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

Chapter:
(p.130) (p.131) 4 The Finitist Accountant
Source:
Living in a Material World
Author(s):

David Hatherly

David Leung

Donald MacKenzie

Publisher:
The MIT Press
DOI:10.7551/mitpress/9780262162524.003.0005

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

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