Accounting as Social and Institutional Practice

Paperback

Hopwood,A. 저자(글)

Cambridge University Press · 1994년 11월 19일

책 소개

This book is the first major collection to address the multiple arenas in which accounting emerges and operates. As it continues to gain in importance, an understanding of its calculative technology is vital, in relation to developments in accounting, organizational analysis, sociology and political science.
This book provides a socio-historical analysis of accounting. It examines how and why accounting is so important to contemporary social and economic life, and provides a critical perspective on the conditions and consequences of accounting practices.
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing 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 this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
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.
"Altogether, these pieces provide sound historical detail and case-by-case support for the argumrnt put forth..." Journal of Communication
'... 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
'... 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
? a most worthwhile text ?these chapters are clearer, better-written and more direct than the material from which they draw ?will repay time spent.?ocial and Environmental Accounting
"By showing how accounting conventions are involved in a wide variety of social phenomena, [the book] will be of interest to many sociologists concerned with organizations, political economy, and the nature of modern industrial society." American Journal of Sociology
"These are exciting times in accounting theory and research. Sociologists should share in that excitement. Reading this book is an excellent way to begin." Paul Montagna, Contemporary Sociology
Examines how and why accounting is so important to contemporary social and economic life.
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

작가정보

저자(글) Hopwood,A.

목차

• List of contributors	p. ix
  Acknowledgements	p. xi
  Accounting as social and institutional practice: an introduction	p. 1
  Early double-entry bookkeeping and the rhetoric of accounting calculation	p. 40
  Writing, examining, disciplining: the genesis of accounting's modern power	p. 67
  Governing the calculable person	p. 98
  Accountancy and the First World War	p. 116
  Accounting and labour: integrations and disintegrations	p. 138
  The politics of economic measurement: the rise of the 'productivity problem' in the 1940s	p. 168
  Corporate control in large British companies: the intersection of management accounting and industrial relations in postwar Britain	p. 190
  Value-added accounting and national economic policy	p. 211
  Management by accounting	p. 237
  Regulating accountancy in the UK: episodes in a changing relationship between the State and the profession	p. 270
  The audit society	p. 299
  Index	p. 317
  Table of Contents provided by Syndetics. All Rights Reserved.

기본정보

ISBN	9780521469654 ( 0521469651 )
발행(출시)일자	1994년 11월 19일
쪽수	340쪽
크기	153 * 229 * 23 mm / 549 g
총권수	1권
언어	영어