1.

Record Nr.

UNINA9910458758303321

Titolo

Accounting, the social and the political [[electronic resource] ] : classics, contemporary and beyond / / edited by Norman B. Macintosh and Trevor Hopper

Pubbl/distr/stampa

Amsterdam, : Elsevier, 2005

ISBN

1-281-02582-8

9786611025823

0-08-054504-1

Edizione

[1st ed.]

Descrizione fisica

1 online resource (417 p.)

Altri autori (Persone)

MacintoshNorman B

HopperTrevor <1946->

Disciplina

657

657.01

Soggetti

Accounting

Accounting - Social aspects

Social responsibility of business

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Front Cover; Accounting, the Social and the Political: Classics, Contemporary and Beyond; Copyright Page; Preface; Acknowledgements; Contributors; Contents; Introduction; Part I: Classics; Chapter 1. The Roles of Accounting in Organizations and Society; Chapter 2. Designing Semi-confusing Information Systems for Organizations in Changing Environments; Chapter 3. Towards a Political Economy of Accounting: An Empirical Illustration of the Cambridge Controversies; Chapter 4. The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting

Chapter 5. Making Sense of Research into the Organizational and Social Aspects of Management Accounting: A Review of its Underlying Assumptions Chapter 6. Radical Developments in Accounting Thought; Chapter 7. Accounting Systems and Systems of Accountability - Understanding Accounting Practices in their Organizational Contexts; Chapter 8. The Archaeology of Accounting Systems; Chapter 9.



Accounting and the Construction of the Governable Person; Chapter 10 . Accounting Systems in Organizational Contexts: A Case for Critical Theory; Chapter 11. Accounting as a Legitimating Institution

Chapter 12. Letting the Chat Out of the Bag: Deconstruction, Privilege and Accounting Research Part II: Contemporary; Chapter 13. Cost Accounting, Controlling Labour and the Rise of Conglomerates; Chapter 14. From the Union Hall: A Labor Critique of the New Manufacturing and Accounting Regimes; Chapter 15. From Taylorism to Ms Taylor: The Transformation of the Accounting Craft; Chapter 16. Annual Reports in an Ideological Role: A Critical Theory Analysis; Chapter 17. Organizational Change and Accounting: Understanding the Budgeting System in its Organizational Context

Chapter 18. Management Accounting as Disciplinary Practice: The Case of ITT under Harold Geneen Chapter 19. The Relationship between Accounting and Spatial Practices in the Factory; Chapter 20. Decision-making in the Theater of Consciousness: A Theater Metaphor for Conscious Experience and the Holistic Concept of Man in Understanding the User of Accounting Information; Chapter 21. Accounting in Other Wor(l)ds: A Feminism Without Reserve; Chapter 22. CATS, RATS and EARS: Making the Case for Ethnographic Accounting Research; Chapter 23. Structuration Theory in Management Accounting

Chapter 24. Theoretical Approaches to Research on Accounting Ethics Chapter 25. The Concept of an Accounting Regime; Chapter 26. Accounting, Learning and Cultural Integration; Chapter 27. A Termite Theory of Accounting Information Systems Research; Part III: Beyond; Chapter 28. Homogeneity or Heterogeneity of Research in Management Accounting?; Chapter 29. Hyper real Finance; Chapter 30. Accounting as Simulacrum and Hyper-reality: Perspectives on Income and Capital; Chapter 31. A Literary Theory Perspective on Accounting: Towards Heteroglossic Accounting Reports

Chapter 32. Business Planning as Pedagogy: Language and Control in a Changing Institutional Field

Sommario/riassunto

This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily