Accounting as Social and Institutional Practice

ISBN-13: 9780521469654 / Angielski / Miękka / 1994 / 340 str.

Anthony G. Hopwood; Peter Miller; Peter Miller

Opis

This book provides a socio-historical analysis of accounting. It is the first major collection to address the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of such a calculative technology is vital. This book demonstrates the value of analyzing accounting work in relation to developments in accounting, organizational analysis, sociology and political science, and provides a critical perspective on the conditions and consequences of accounting practices.

Recenzje

'… a most worthwhile text … these chapters are clearer, better-written and more direct than the material from which they draw … will repay time spent.' Social and Environmental Accounting

Spis treści

1. Accounting as social and institutional practice: an introduction Peter Miller; 2. Early double-entry bookkeeping and the rhetoric of accounting calculation Grahame Thompson; 3. Writing, examining, disciplining: the genesis of accounting's modern power Keith Hoskin and Richard Macve; 4. Governing the calculable person Peter Miller and Ted O'Leary; 5. Accountancy and the First World War Anne Loft; 6. Accounting and labour: integrations and disintegrations Philip Bougen; 7. The politics of economic measurement: the rise of the 'productivity problem' in the 1940s Jim Tomlinson; 8. Corporate control in large British companies: the intersection of management accounting and industrial relations in postwar Britain Peter Armstrong; 9. Value added accounting and national economic policy Anthony Hopwood, Stuart Burchell and Colin Clubb; 10. Management by accounting Brendan McSweeny; 11. Regulating accountancy in the UK: episodes in a changing relationship between the state and the profession David Cooper, Keith Robson, Tony Puxty and Hugh Wilmott; 12. The audit society Michael Power