1.

Record Nr.

UNINA9910465758303321

Titolo

Accounting, organizations, and institutions [[electronic resource] ] : essays in honour of Anthony Hopwood / / edited by Christopher S. Chapman, David J. Cooper, and Peter B. Miller

Pubbl/distr/stampa

Oxford ; ; New York, : Oxford University Press, 2009

ISBN

0-19-964460-8

9786612346576

1-282-34657-1

0-19-157086-9

Descrizione fisica

1 online resource (458 p.)

Altri autori (Persone)

HopwoodAnthony G

ChapmanChristopher S

CooperDavid (David J.)

MillerPeter <1954->

Disciplina

657

Soggetti

Accounting

Accounting - Social aspects

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 and index.

Nota di contenuto

Contents; List of Figures; List of Tables; Preface and Acknowledgement; List of Abbreviations; 1. Linking Accounting, Organizations, and Institutions; 2. Everyday Accounting Practices and Intentionality; 3. Institutional Perspectives on the Internationalization of Accounting; 4. Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice; 5. Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information

6. Organizationally Oriented Management Accounting Research in the United States: A Case Study of the Diffusion of a Radical Research Innovation7. On the Relationship between Accounting and Social Space; 8. What is the Object of Management? How Management Technologies Help to Create Manageable Objects; 9. Governance and Its Transnational Dynamics: Towards a Reordering of our World?; 10.



Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession; 11. The Study of Controller Agency; 12. Sketch of Derivations in Wall Street and Atlantic Africa

13. Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice14. Accounts of Science; 15. Financial Accounting without a State; 16. Socio-Political Studies of Financial Reporting and Standard-Setting; 17. On the Eclipse of Professionalism in Accounting: An Essay; 18. All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization; Bibliography of Anthony Hopwood's Writings; Index; A; B; C; D; E; F; G; H; I; J; K; L; M; N; O; P; Q; R; S; T; U; V; W; Y; Z

Sommario/riassunto

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, andaccountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important