Accounting as Social and Institutional Practice

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Cambridge University Press, Oct 6, 1994 - Business & Economics - 324 pages
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.
 

Contents

Accounting as social and institutional practice an introduction
1
Early doubleentry bookkeeping and the rhetoric of accounting calculation
40
Writing examining disciplining the genesis of accountings modern power
67
Governing the calculable person
98
Accountancy and the First World War
116
Accounting and labour integrations and disintegrations
138
The politics of economic measurement the rise of the productivity problem in the 1940s
168
Corporate control in large British companies the intersection of management accounting and industrial relations in postwar Britain
190
Valueadded accounting and national economic policy
211
Management by accounting
237
Regulating accountancy in the UK episodes in a changing relationship between the State and the profession
270
The audit society
299
Index
317
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