Accounting, the Social and the Political (eBook)

Classics, Contemporary and Beyond

Trevor Hopper, Norman B. Macintosh (Herausgeber)

eBook Download: PDF

2005 | 1. Auflage
416 Seiten
Elsevier Science (Verlag)
978-0-08-054504-2 (ISBN)

Infos

This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.

While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research.

This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called accounting scandals. The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.

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This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research.This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "e;accounting scandals"e;. The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.

Inhalt

Front Cover 1
Accounting, the Social and the Political: Classics, Contemporary and Beyond 4
Copyright Page 5
Preface 6
Acknowledgements 8
Contributors 10
Contents 12
Introduction 16
Part I: Classics 18
Chapter 1. The Roles of Accounting in Organizations and Society 20
Chapter 2. Designing Semi-confusing Information Systems for Organizations in Changing Environments 28
Chapter 3. Towards a Political Economy of Accounting: An Empirical Illustration of the Cambridge Controversies 38
Chapter 4. The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting 48
Chapter 5. Making Sense of Research into the Organizational and Social Aspects of Management Accounting: A Review of its Underlying Assumptions 56
Chapter 6. Radical Developments in Accounting Thought 70
Chapter 7. Accounting Systems and Systems of Accountability — Understanding Accounting Practices in their Organizational Contexts 82
Chapter 8. The Archaeology of Accounting Systems 88
Chapter 9. Accounting and the Construction of the Governable Person 100
Chapter 10 . Accounting Systems in Organizational Contexts: A Case for Critical Theory 108
Chapter 11. Accounting as a Legitimating Institution 120
Chapter 12. Letting the Chat Out of the Bag: Deconstruction, Privilege and Accounting Research 130
Part II: Contemporary 140
Chapter 13. Cost Accounting, Controlling Labour and the Rise of Conglomerates 142
Chapter 14. From the Union Hall: A Labor Critique of the New Manufacturing and Accounting Regimes 154
Chapter 15. From Taylorism to Ms Taylor: The Transformation of the Accounting Craft 164
Chapter 16. Annual Reports in an Ideological Role: A Critical Theory Analysis 178
Chapter 17. Organizational Change and Accounting: Understanding the Budgeting System in its Organizational Context 188
Chapter 18. Management Accounting as Disciplinary Practice: The Case of ITT under Harold Geneen 196
Chapter 19. The Relationship between Accounting and Spatial Practices in the Factory 212
Chapter 20. Decision-making in the Theater of Consciousness: A Theater Metaphor for Conscious Experience and the Holistic Concept of Man in Understanding the User of Accounting Information 222
Chapter 21. Accounting in Other Wor(l)ds: A Feminism Without Reserve 232
Chapter 22. CATS, RATS and EARS: Making the Case for Ethnographic Accounting Research 242
Chapter 23. Structuration Theory in Management Accounting 258
Chapter 24. Theoretical Approaches to Research on Accounting Ethics 272
Chapter 25. The Concept of an Accounting Regime 284
Chapter 26. Accounting, Learning and Cultural Integration 300
Chapter 27. A Termite Theory of Accounting Information Systems Research 308
Part III: Beyond 318
Chapter 28. Homogeneity or Heterogeneity of Research in Management Accounting? 320
Chapter 29. Hyperreal Finance 328
Chapter 30. Accounting as Simulacrum and Hyperreality: Perspectives on Income and Capital 340
Chapter 31. A Literary Theory Perspective on Accounting: Towards Heteroglossic Accounting Reports 356
Chapter 32. Business Planning as Pedagogy: Language and Control in a Changing Institutional Field 368
Chapter 33. Changes in the Institutional Environment and the Institutions of Governance: Extending the Contributions of Transaction Cost Economics within the Management Control Literature 380
Chapter 34. Ethics and Accountability: From the For-Itself to the For-the-Other 396
Chapter 35. Accounting for God: Accounting and Accountability Practices in the Society of Jesus (Italy, XVI-XVII Centuries) 406
Part IV: Prospects for Future Research 414

Produkt-Details

• Erscheint lt. Verlag: 30.9.2005
• Sprache: englisch
• Themenwelt: Sachbuch/Ratgeber
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Themenwelt: Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
• ISBN-10: 0-08-054504-1 / 0080545041
• ISBN-13: 978-0-08-054504-2 / 9780080545042