Accounting as Social and Institutional PracticeAccounting 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 |
317 | |
Other editions - View all
Accounting as Social and Institutional Practice Anthony G. Hopwood,Peter Miller No preview available - 1994 |
Accounting as Social and Institutional Practice Anthony G. Hopwood,Peter Miller No preview available - 1994 |
Common terms and phrases
accountancy bodies accountancy profession accounting practices accounting research accounting systems accounting's activities analysis arenas argued attempts audit society auditors bargaining Bougen British industry C.G. Renold calculative Cambridge Chartered Accountants Civil Service Cmnd Committee concept concern context corporate cost accounting Department discourse double-entry economic efficiency emergence employees enterprise established examination factory financial audit firms function HMSO Hopwood ICAEW incomes policies increased individual industrial relations inflation accounting initiatives interest issues labour linked London Luca Pacioli management accounting management by accounting managerial measurement ment Miller Ministry of Munitions operation organizational Organizations and Society output Pacioli particular performance political possible power-knowledge problems productivity professional profit sharing regime of truth regulation regulatory Report responsibility rhetoric role scientific management self-regulation significance social and institutional Springfield Armory standard costing tion trade union University Press value-added
References to this book
Money/Space: Geographies of Monetary Transformation Andrew Leyshon,Nigel Thrift No preview available - 1997 |
A History of the Modern Fact: Problems of Knowledge in the Sciences of ... Mary Poovey No preview available - 1998 |