Accounting, Organizations, and Institutions

Essays in Honour of Anthony Hopwood
Erscheinungsjahr 2009
ISBN: 978-0-19-954635-0
Verlag: Oxford University Press

Buch, Englisch, Format (B × H): 165 mm x 240 mm, Gewicht: 933 g

Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education.

This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical,

bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting.

Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.

Autoren/Hrsg.

Chapman, Christopher S.

Cooper, David J.

Miller, Peter

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Sozialwissenschaften Soziologie | Soziale Arbeit Spezielle Soziologie Wirtschaftssoziologie, Arbeitssoziologie, Organisationssoziologie

Inhaltsverzeichnis

- Preface

- 1: Christopher S. Chapman, David J. Cooper, and Peter B. Miller: Linking Accounting, Organizations and Institutions

- 2: Thomas Ahrens: Everyday Accounting Practices and Intentionality

- 3: Patricia J. Arnold: Institutional Perspectives on the Internationalization of Accounting

- 4: Jane Baxter and Wai Fong Chua: Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice

- 5: Alnoor Bhimani and Michael Bromwich: Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information

- 6: Jacob G. Birnberg and Michael D. Shields: Organizationally Oriented Management Accounting Research in the U.S.: A Case Study of the Diffusion of a Research Innovation

- 7: Salvador Carmona and Mahmoud Ezzamel: On the Relationship between Accounting and Social Space

- 8: Barbara Czarniawska and Jan Mouritsen: What is the Object of Management? How Management Technologies Help to Create Manageable Objects

- 9: Marie-Laure Djelic and Kerstin Sahlin: Governance and its Transnational Dynamics: Towards a Re-ordering of our World?

- 10: Christopher Humphrey and Anne Loft: Governing Audit Globally - IFAC, the New International Financial Architecture and the Auditing Profession

- 11: Sten Jönsson: The Study of Controller Agency

- 12: Vincent-Antonin Lepinay and Michel Callon: Sketch of Derivations in Wall Street and Atlantic Africa

- 13: Robert Libby and Nicholas Seybert: Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice

- 14: Theodore M. Porter: Accounts of Science

- 15: Michael Power: Financial Accounting Without a State

- 16: Keith Robson and Joni Young: Socio-political Studies of Financial Reporting and Standard Setting

- 17: Sajay Samuel, Mark A. Covaleski, and Mark W. Dirsmith: On the Eclipse of Professionalism in Accounting: An Essay

- 18: Prem Sikka and Hugh Willmott: All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization

Über Autor(innen)

Christopher S. Chapman is Professor of Management Accounting, Imperial College London.

David J. Cooper is CGA Professor of Accounting.

Peter Miller is Professor of Management Accounting, London School of Economics and Political Science.