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Written from a sociological perspective, this book is concerned with ways in which social theories and analyses can inform our understanding of accounting in modern enterprises. More people, in more places, and more often, are being counted, accounted for and held accountable. As accounting has come increasingly to pervade modern life, there is a perceived need for a wide-ranging critical review of the current role of accounting in our society. In relating general (social science) debates to the specific (accounting) case, four aspects are considered in particular: the influence of social...

This report investigates the presentation and analysis of financial information in 41 UK Manufacturing companies. Traditional and contemporary accounting techniques are exemplified in the case studies. With old and new techniques explored, the research shows that there is little that is new in management accounting theory and practice. The study concludes that there is not one set of practices which all should follow.

-Cima research report - reveals methods currently used for reporting financial information in UK manufacturing companies.
-Based on 41 companies, it shows a rich...

"Controlling" is the German term for "Management Accounting." This book explores the unique characteristics of German management accounting as opposed to the the management of companies in other countries. It contains unique research taking three different German companies as case studies. It explores the influence of national characteristics and globalization on the ways businesses are run.

- Contains three separate in-depth case studies of actual German businesses

- The only book of its kind to explore the distinctive qualities of German management accounting