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By Christopher S. Chapman, David J. Cooper, Peter Miller

Accounting has an ever-increasing value in modern society. certainly, a few argue that its practices are primary to the advance and functioning of recent capitalist societies. we will see accounting all over the place: in organisations the place budgeting, making an investment, costing, and function appraisal depend upon accounting practices; in monetary and different audits; in company scandals and fiscal reporting and law; in company governance, danger administration, and responsibility, and within the corresponding development and impression of the accounting career. Accounting, too, is a vital a part of the curriculum and study of industrial and administration colleges, the quickest becoming area in better education.This development is essentially a phenomenon of the final 50 years or so. sooner than that, accounting was once obvious as a rule as an earthly, technical, bookkeeping workout (and a few nonetheless percentage that naive view). the expansion in accounting has demanded a corresponding engagement through students to check and spotlight the $64000 behavioural, organizational, institutional, and social dimensions of accounting. Pioneering paintings via accounting researchers and social scientists extra mostly has persuasively confirmed to a much wider social technology, expert, administration, and coverage viewers what number facets of existence are certainly constituted, to an enormous volume, during the calculative practices of accounting.Anthony Hopwood, to whom this publication is devoted, has been a number one determine during this recreation, which has successfully outlined accounting as a particular box of analysis within the social sciences. The e-book brings jointly the paintings of best foreign accounting teachers and social scientists, and demonstrates the scope, power, and insights of up to date scholarship in and on accounting and auditing.

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Extra info for Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

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In A. ), Rethinking Objectivity. Durham: Duke University Press. —— (1998). The margins of accounting. In M. ), The Laws of the Markets. Oxford: Blackwell. —— and O’Leary, T. (1987). Accounting and the construction of the governable person. Accounting, Organizations and Society, 12(3), 235–65. —— —— (1994). Accounting, ‘economic citizenship’ and the spatial reordering of manufacture. Accounting, Organizations and Society, 19(1), 15–43. —— —— (2007). Mediating instruments and making markets: Capital budgeting, science and the economy.

And Miller, P. ) (1994). Accounting as Social and Institutional Practice. Cambridge: Cambridge University Press. H. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting, Organizations and Society, 11(2), 105–36. J. (1972). Professions and Power. London: Macmillan Press. , and Gronlund, A. (1988). Life with a sub-contractor: New technology and management accounting. Accounting, Organizations and Society, 13(5), 512–32. KalthoV, H. (2005). Practices of calculation: Economic representations and risk management.

This research agenda also entails an engagement with practice and methodology. Engagement with practice could include, but should also extend beyond, managerialist improvements in the service of those in positions of authority and inXuence (Sikka et al. 1995). Critical Wnancial analysis (Shaoul 1998) and policy advice in the public interest, however diYcult that term is to operationalize, need to be encouraged (Sikka and Willmott 1997; Neu et al. 2001). Practice also refers to academic institutions and practices and we can elaborate our argument and the rationale for this book by turning our gaze inwards and encourage critical reXexivity.

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