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Reality and Accounting : Ontological Explorations in the Economic and Social Sciences (Reprint)

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This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book aims at familiarizing scholars from various disciplines with an evolutionary approach for examining questions about reality in the social sciences.

The book is based on a partly pluralistic approach that assures unity in diversity. Unity, because all existence arises from physical reality; diversity, because emergent properties create biological and social realities that cannot bereduced to physical phenomena. Hence, the book recognizes not only concrete but also abstract entities. It shows, however, that the actualization of these abstract entities requires objectification and concrete manifestation. This pluralistic approach is central to this book. It also is a challenge to those who reject abstract entities as socially real, as well as to those who defend a non-realist position.

The major task of this book is to explore proposals towards a uniform ontological basis. This uniform and universal presentation extends beyond traditional ontology (asking ‘what is real?’) to such questions as ‘on which reality level is something real?’ and ‘in which (temporal and modal) way is it real?’. Such an extended analysis) is relevant to accountants, economists, information scientists, other social scientists as well as philosophers.

Edition: Reprint
Number of Pages: 312
Genre: Business + Money Management
Format: Paperback
Publisher: Taylor & Francis
Author: Richard Mattessich
Language: English
Street Date: December 14, 2016
TCIN: 51558856
UPC: 9781138242401
Item Number (DPCI): 248-25-8091
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