English, Article edition: Social and Political Aspects of the Value Added Statement Carlos Larrinaga González

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Bookmark: http://trove.nla.gov.au/version/16075
Physical Description
  • article
Language
  • English

Edition details

Title
  • Social and Political Aspects of the Value Added Statement
Author
  • Carlos Larrinaga González
Physical Description
  • article
Notes
  • Through an historical and a technical study of the value-added statement, this article elucidates the social and institutional nature of accounting. Though this argument has already been posited by Burchell et al. (1985), this work provides a contribution in that, first, it extends their analysis to non Anglo-Saxon countries, and, secondly, it analyses extensively the technical aspects of the value-added statement. The switch in the consideration given to value-added statements in 1980s Spain is related in this article to a political economic change around mid-1985. Additionally, the paper explores the treatment of revenue, depreciation, interest, leases etc. in order to demonstrate that the formulation of each value-added statement is based on different theoretical viewpoints about exchanges and society. Therefore, it is impossible to approach accounting as a technical and value-free matter
  • value-added statement, analytical profit and loss account, social and institutional aspects of accounting, accounting standardisation.
  • RePEc:sar:journl:v:4:y:2001:i:8:p:35-62
Language
  • English
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