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Article
Publication date: 1 August 1990

Akiyoshi Tanaka

The contributions to critical accounting theory in Japan made byprominent academics in the 1930s and 1940s are examined. Thecharacteristics of the archetype of critical accounting…

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Abstract

The contributions to critical accounting theory in Japan made by prominent academics in the 1930s and 1940s are examined. The characteristics of the archetype of critical accounting theory as they were seen in that period are discussed, in particular the development of the “capital circulation” approach. These characteristics are seen to have been very significant for the methodology of accounting theory in Japan. This methodology regards the mode of accounting as an organ that moves according to the unity of opposites, which are the reflections of the contradictions within capital. This methodology provides keys for recognising and analysing various aspects, developments and conflicts within accounting, ranging from the concealment of profit by firms to the flexibility of accounting standards.

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Accounting, Auditing & Accountability Journal, vol. 3 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 1 December 2008

Andrei C. Miu, Mircea Miclea and Daniel Houser

Purpose – This chapter focuses on individual differences in anxiety, by reviewing its neurobiology, cognitive effects, with an emphasis on decision-making, and recent developments…

Abstract

Purpose – This chapter focuses on individual differences in anxiety, by reviewing its neurobiology, cognitive effects, with an emphasis on decision-making, and recent developments in neuroeconomics.

Methodology – A review and discussion of anxiety and decision-making research.

Practical implications – This chapter argues that by making the step from emotional states to individual differences in emotion, neuroeconomics can extend its neurobiological roots and outreach its current clinical relevance.

Value of chapter – This chapter contributes to the literature on individual differences in emotion and their effects on decision-making, which is increasingly important in mainstream behavioral economics and neuroeconomics.

Details

Neuroeconomics
Type: Book
ISBN: 978-1-84855-304-0

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