Accounting, the Social and the Political book cover

Accounting, the Social and the Political

Classics, Contemporary and Beyond

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.

Hardbound, 416 Pages

Published: September 2005

Imprint: Elsevier

ISBN: 978-0-08-044725-4

Contents

  • Part I: Classics. The Roles of Accounting in Organizations and Society. (S. Burchell et al.). Designing Semi-Confusing Information Systems for Organizations in Changing Environments. (B. Hedberg, S. Jönsson). Towards a Political Economy of Accounting: An Empirical Illustration of the Cambridge Controversies. (A.M. Tinker). The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting. (D.J. Cooper, M.J. Sherer). Making Sense of Research into the Organizational and Social Aspects of Management Accounting: A Review of Its Underlying Assumptions. (T. Hopper, A. Powell). Radical Developments in Accounting Thought. (Wai Fong Chua). Accounting Systems and Systems of Accountability—Understanding Accounting Practices in Their Organizational Context. (J. Roberts, R. Scapens). The Archaeology of Accounting Systems. (A.G. Hopwood). Accounting and the Construction of the Governable Person. (P. Miller, T. O'Leary). Accounting Systems in Organisational Contexts: A Case for Critical Theory.(R. C. Laughlin). Accounting as a Legitimating Institution. (A. J. Richardson). Letting the Chat Out of the Bag: Deconstruction, Privilege and Accounting Research.(C.E. Arrington, J.R. Francis). Part II: Contemporary. Cost Accounting, Controlling Labour and the Rise of Conglomerates. (T. Hopper, P. Armstrong). From the Union Hall: A Labor Critique of the New Manufacturing and Accounting Regimes. (P. J. Arnold). From Taylorism to Ms Taylor: The Transformation of the Accounting Craft.(C. Cooper, P. Taylor). Annual Reports in an Ideological Role: A Critical Theory Analysis. (N.B. Macintosh). Organizational Change and Accounting: Understanding the Budgeting System in Its Organizational Context. (M. Ezzamel). Management Accounting as Disciplinary Practice: The Case of ITT Under Harold Geneen. (T. Hopper, N.B. Macintosh). The Relationship Between Accounting and Spatial Practices in the Factory. (S. Carmona, M. Ezzamel, F. Gutiérrez). 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. (P. Pihlanto). Accounting in Other Wor(l)ds: A Feminism Without Reserve. (T.L. Shearer, C.E. Arrington). CATS, RATS, and EARS: Making the Case for Ethnographic Accounting Research. (S. Jönsson, N. B. Macintosh). Structuration Theory in Management Accounting. (N.B. Macintosh, R.W. Scapens). Theoretical Approaches to Research on Accounting Ethics.(C.R. Baker). The Concept of an Accounting Regime.(T. Colwyn Jones, D. Dugdale). When Culture Matters: Processes of Organizational Learning and Transformation. (C. Busco, A. Riccaboni, R. W. Scapens). A Termite Theory of Accounting Information Systems Research. (J. F. Dillard). Part III: Beyond. Homogeneity or Heterogeneity of Research in Management Accounting. (K. Lukka, J. Mouritsen). Hyperreal Finance. (E.G. McGoun). Accounting as Simalacrum and Hyperreality: Perspectives on Income and Capital. (N.B. Macintosh, T. Shearer, D.B. Thornton, M. Welker). A Literacy Theory Perspective on Accounting: Towards Heteroglossic Accounting Reports. (N.B. Macintosh, R. Baker). Business Planning as Pedagogy: Language and Control in a Changing Institutional Field. (L.S. Oakes, B. Townley, D.J. Cooper). Changes in the Institutional Environment and the Institutions of Governance: xtending the Contributions of Transaction Cost Economics Within the Management Control Literature (M.A. Covaleski, M.W. Dirsmith, S. Samuel). Ethics and Accountability: From the For-Itself to The For-the-Other. (T. Shearer). Accounting for God: Accounting and Accountability Practices in the Society of Jesus (Italy, XVI-XVII Centuries). (P. Quattrone). Part IV: Future Prospects.

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