Download PDF by Christopher S. Chapman, David J. Cooper, Peter Miller: Accounting, Organizations, and Institutions: Essays in

By Christopher S. Chapman, David J. Cooper, Peter Miller

ISBN-10: 0199546355

ISBN-13: 9780199546350

Accounting has an ever-increasing value in modern society. certainly, a few argue that its practices are basic to the improvement and functioning of recent capitalist societies. we will see accounting far and wide: in organisations the place budgeting, making an investment, costing, and function appraisal depend on accounting practices; in monetary and different audits; in company scandals and fiscal reporting and legislation; in company governance, chance administration, and responsibility, and within the corresponding progress and impression of the accounting occupation. Accounting, too, is a crucial a part of the curriculum and study of industrial and administration faculties, the quickest growing to be quarter in greater education.This progress is essentially a phenomenon of the final 50 years or so. sooner than that, accounting was once visible regularly as an earthly, technical, bookkeeping workout (and a few nonetheless proportion that naive view). the expansion in accounting has demanded a corresponding engagement via students to envision and spotlight the real behavioural, organizational, institutional, and social dimensions of accounting. Pioneering paintings by means of accounting researchers and social scientists extra usually has persuasively tested to a much wider social technology, expert, administration, and coverage viewers what number elements of existence are certainly constituted, to a tremendous volume, in the course of the calculative practices of accounting.Anthony Hopwood, to whom this e-book is devoted, has been a number one determine during this undertaking, which has successfully outlined accounting as a particular box of analysis within the social sciences. The e-book brings jointly the paintings of best overseas accounting lecturers and social scientists, and demonstrates the scope, power, and insights of latest scholarship in and on accounting and auditing.

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Extra info for Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Example text

1964). The use of administered price systems to control large organizations. P. K. M. ), Management Controls: New Directions in Basic Research. New York: McGraw Hill, 1–26. , and Miller, D. (1976). A contingency framework for the design of accounting information systems. Accounting, Organizations and Society, 1(1), 59–69. —— (1992). The Self-vindication of the laboratory sciences. In A. ), Science as Practice and Culture. Chicago: University of Chicago Press. Hanlon, G. (1994). The Commercialization of Accountancy.

Experienced practitioners are well aware that their intentions can inXuence practices in their organizations, and sometimes beyond. They also know that the pursuit of intentions that do not map onto well known and relevant practices can be costly for them (Vaivio 1999; Ahrens and Chapman 2000; Baxter and Chua 2008). Over time they can establish a relationship between the speciWc context of their practices and the nature of their intentions and how they are perceived by other practitioners. T H E RO L E O F I N T E N T I O N I N D I F F E R E N T S T R A N D S O F P R AC T I C E T H E O R I Z I N G The accounting literature oVers several points of contact for the study of everyday accounting practices beyond Weld studies of accounting practitioners and their practices.

Early regulatory action by the SEC: An institutional theory perspective on the dramaturgy of exchange relations. Accounting, Organizations and Society, 21, 317–38. , and Green, D. (1962). Budgeting and employee behavior. The Journal of Business, 35(4), 392–402. A. (1985). Management accounting in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society, 10(1), 3–28. , and Stark, D. (2004). Tools of the trade: The socio-technology of arbitrage in a Wall Street trading room.

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Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood by Christopher S. Chapman, David J. Cooper, Peter Miller


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