@techreport{fed02a90f20042b3bd4b8bcf2d8d550a,
title = "New Essentialism and the Foundations of Accounting Realism",
abstract = "ThispaperintroducesNewEssentialism(NE)asabasisforasignificantrepositioningofaccounting.EssentialismhasalonghistoryandpartAofthispaperrecountsalittleofthathistoryandsomeofthemoreimportantcriticismsofessentialisminordertomoreclearlydistinguishthenewfromtheold.NEisthendefinitionand,forreasonsofauthentication,someconsiderationisgiventoitssignificanceincriticaltheory,socialandenvironmentalaccounting,accountingforsustainabledevelopmentandotherdisciplines.InpartBofthispaper,aNEapproachisusedtoanalyseaspectscasesinvolvingaccountingscandalsandthecapitalmarket.InpartC,thesignificanceofNEanalysesarecriticallydiscussedanddirectionsforfurtherresearchareprovided.Aconclusionisprovided.",
author = "Frank Birkin and Pam Stapleton and Carlos Larrinaga",
year = "2003",
language = "English",
series = "University of Sheffield Working Paper Series",
publisher = "Sheffield University Management School",
number = "1",
type = "WorkingPaper",
institution = "Sheffield University Management School",
}