INTERPRETING FINANCIAL STATEMENTS 101
Consequently, the following chapters are concerned with the disaggregated (to
business unit level), more regular (usually monthly) and more detailed information
necessary for management decision-making, planning and control.
This chapter and the previous chapter have set financial statements in the context
of alternative theoretical frameworks that can provide different perspectives on
accounting information. In the words of Bebbingtonet al. (2001), accounting
practice is the result of ‘habit, history, law and expedience, as well as social,
political and economic choice’ (p. 8). These alternative perspectives continue
throughout the second part of this book.
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