Accounting, the Social and the Political: Classics, Contemporary and Beyond
Macintosh, Norman B.; Hopper, Trevor
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Table of contents
- Prefacev
- Acknowledgementsvii
- Contributorsix
- Contentsxi
- Introduction1
- Part I: Classics3
- Chapter 1. The Roles of Accounting in Organizations and Society5
- Chapter 2. Designing Semi-confusing Information Systems for Organizations in Changing Environments13
- Chapter 3. Towards a Political Economy of Accounting: An Empirical Illustration of the Cambridge Con23
- Chapter 4. The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accountin33
- Chapter 5. Making Sense of Research into the Organizational and Social Aspects of Management Account41
- Chapter 6. Radical Developments in Accounting Thought55
- Chapter 7. Accounting Systems and Systems of Accountability „ Understanding Accounting Practices i67
- Chapter 8. The Archaeology of Accounting Systems73
- Chapter 9. Accounting and the Construction of the Governable Person85
- Chapter 10 . Accounting Systems in Organizational Contexts: A Case for Critical Theory93
- Chapter 11. Accounting as a Legitimating Institution105
- Chapter 12. Letting the Chat Out of the Bag: Deconstruction, Privilege and Accounting Research115
- Part II: Contemporary125
- Chapter 13. Cost Accounting, Controlling Labour and the Rise of Conglomerates127
- Chapter 14. From the Union Hall: A Labor Critique of the New Manufacturing and Accounting Regimes139
- Chapter 15. From Taylorism to Ms Taylor: The Transformation of the Accounting Craft149
- Chapter 16. Annual Reports in an Ideological Role: A Critical Theory Analysis163
- Chapter 17. Organizational Change and Accounting: Understanding the Budgeting System in its Organiza173
- Chapter 18. Management Accounting as Disciplinary Practice: The Case of ITT under Harold Geneen181
- Chapter 19. The Relationship between Accounting and Spatial Practices in the Factory197
- Chapter 20. Decision-making in the Theater of Consciousness: A Theater Metaphor for Conscious Experi207
- Chapter 21. Accounting in Other Wor(l)ds: A Feminism Without Reserve217
- Chapter 22. CATS, RATS and EARS: Making the Case for Ethnographic Accounting Research227
- Chapter 23. Structuration Theory in Management Accounting243
- Chapter 24. Theoretical Approaches to Research on Accounting Ethics257
- Chapter 25. The Concept of an Accounting Regime269
- Chapter 26. Accounting, Learning and Cultural Integration285
- Chapter 27. A Termite Theory of Accounting Information Systems Research293
- Part III: Beyond303
- Chapter 28. Homogeneity or Heterogeneity of Research in Management Accounting?305
- Chapter 29. Hyperreal Finance313
- Chapter 30. Accounting as Simulacrum and Hyperreality: Perspectives on Income and Capital325
- Chapter 31. A Literary Theory Perspective on Accounting: Towards Heteroglossic Accounting Reports341
- Chapter 32. Business Planning as Pedagogy: Language and Control in a Changing Institutional Field353
- Chapter 33. Changes in the Institutional Environment and the Institutions of Governance: Extending t365
- Chapter 34. Ethics and Accountability: From the For-Itself to the For-the-Other381
- Chapter 35. Accounting for God: Accounting and Accountability Practices in the Society of Jesus (Ita391
- Part IV: Prospects for Future Research399
Book details
- Vendor Elsevier S & T
- SKU 9780080447254
- ISBN-13 9780080545042
- Author Macintosh, Norman B.; Hopper, Trevor
- Category Business & Economics
- Subject Banks & Banking
Do you have questions about this book?
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.
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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