Accounting As Social And Institutional Practice

Author : Anthony G. Hopwood
Publisher : Cambridge University Press
Page : 344 pages
File Size : 49,6 Mb
Release : 1994-10-06
Category : Business & Economics
ISBN : 0521469651

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Accounting as Social and Institutional Practice by Anthony G. Hopwood Pdf

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.

Author : Peter Miller
Publisher : Unknown
Page : 128 pages
File Size : 47,7 Mb
Release : 2004
Category : Electronic
ISBN : OCLC:606518863

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Accounting as Social and Institutional Practice by Peter Miller Pdf

Author : Norman B. Macintosh,Trevor Hopper
Publisher : Elsevier
Page : 416 pages
File Size : 42,7 Mb
Release : 2005-09-30
Category : Business & Economics
ISBN : 0080545041

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Accounting, the Social and the Political by Norman B. Macintosh,Trevor Hopper Pdf

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 accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research. This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "accounting scandals". The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.

Author : Hendrik Vollmer
Publisher : Edward Elgar Publishing
Page : 483 pages
File Size : 52,7 Mb
Release : 2024-05-02
Category : Business & Economics
ISBN : 9781803922003

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Handbook of Accounting in Society by Hendrik Vollmer Pdf

The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become.

Author : Christopher S. Chapman,David J. Cooper,Peter Miller
Publisher : OUP Oxford
Page : 458 pages
File Size : 51,9 Mb
Release : 2009-08-13
Category : Business & Economics
ISBN : 9780191609374

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Accounting, Organizations, and Institutions by Christopher S. Chapman,David J. Cooper,Peter Miller Pdf

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.

Author : Pete Newell,Max Boykoff,Emily Boyd
Publisher : John Wiley & Sons
Page : 205 pages
File Size : 41,7 Mb
Release : 2012-02-20
Category : Science
ISBN : 9781444350227

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The New Carbon Economy by Pete Newell,Max Boykoff,Emily Boyd Pdf

The New Carbon Economy provides a critical understanding of the carbon economy. It offers key insights into the constitution, governance and effects of the carbon economy, across a variety of geographical settings. Examines different dimensions of the carbon economy from a range of disciplinary angles in a diversity of settings Provides ways for researchers to subject claims of newness and uniqueness to critical scrutiny Historicizes claims of the 'newness' of the carbon economy Covers a range of geographical settings including Europe, the US and Central America

Author : David Leung
Publisher : Routledge
Page : 158 pages
File Size : 44,5 Mb
Release : 2016-05-23
Category : Business & Economics
ISBN : 9781317116233

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Inside Accounting by David Leung Pdf

Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.

Author : K. Hockerts,J. Mair,J. Robinson
Publisher : Springer
Page : 317 pages
File Size : 48,7 Mb
Release : 2010-09-30
Category : Business & Economics
ISBN : 9780230298026

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Values and Opportunities in Social Entrepreneurship by K. Hockerts,J. Mair,J. Robinson Pdf

Over the past few years social entrepreneurship has grown as a research field. In this 3rd volume in the series, contributions explore questions of values in social entrepreneurship as well as the identification and exploitation of social venturing opportunities.

Author : Victoria Krivogorsky
Publisher : Routledge
Page : 206 pages
File Size : 54,8 Mb
Release : 2019-01-30
Category : Business & Economics
ISBN : 9781315468631

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Institutions and Accounting Practices after the Financial Crisis by Victoria Krivogorsky Pdf

Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World’s largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a more holistic understanding of whether and how the national institutional environments in selected countries around the world has been changed after the crisis. Institutions and Accounting Practices after the Financial Crisis: International Perspective sets out a framework for the analysis of institutional environments and accounting practices in in selected countries around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis, while considering the institutional architecture of international business environments. This ongoing process of integration and globalization increases interdependence between world markets, and allows shocks to propagate across national and continental lines, making the understanding of international markets vitally important to American investors. Aimed at primarily researchers, academics and students in the fields of international accounting, management and finance, Institutions and Accounting Practices after the Financial Crisis: International Perspective will additionally be of value to practitioners and policy makers, supplying them with information regarding the changes in accounting practices and risk evaluation due to the crisis.

Author : Chris Carter
Publisher : Edward Elgar Publishing
Page : 264 pages
File Size : 55,9 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1781959870

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Business Ethics as Practice by Chris Carter Pdf

Shows that in business, moral questions are not just theoretical. They arise in practice and have to be dealt with in practice. M Kornberger, and S Clegg, University of Technology, Sydney.

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 637 pages
File Size : 41,9 Mb
Release : 2009-05-07
Category : Business & Economics
ISBN : 9781135230883

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The Routledge Companion to Accounting History by John Richard Edwards,Stephen P. Walker Pdf

The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Author : Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva
Publisher : Springer
Page : 400 pages
File Size : 52,9 Mb
Release : 2017-04-05
Category : Business & Economics
ISBN : 9783319509181

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Environmental Accounting and Reporting by Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva Pdf

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Author : Vijay Bhatia,Stephen Bremner
Publisher : Routledge
Page : 613 pages
File Size : 49,5 Mb
Release : 2014-02-24
Category : Language Arts & Disciplines
ISBN : 9781317916437

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The Routledge Handbook of Language and Professional Communication by Vijay Bhatia,Stephen Bremner Pdf

The Routledge Handbook of Language and Professional Communication provides a broad coverage of the key areas where language and professional communication intersect and gives a comprehensive account of the field. The four main sections of the Handbook cover: Approaches to Professional Communication Practice Acquisition of Professional Competence Views from the Professions This invaluable reference book incorporates not only an historical view of the field, but also looks to possible future developments. Contributions from international scholars and practitioners, focusing on specific issues, explore the major approaches to professional communication and bring into focus recent research. This is the first handbook of language and professional communication to account for both pedagogic and practitioner perspectives and as such is an essential reference for postgraduate students and those researching and working in the areas of applied linguistics and professional communication.

Author : Beate Sjåfjell,Benjamin J. Richardson
Publisher : Cambridge University Press
Page : 373 pages
File Size : 55,6 Mb
Release : 2015-05-21
Category : Business & Economics
ISBN : 9781107043275

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Company Law and Sustainability by Beate Sjåfjell,Benjamin J. Richardson Pdf

This book advances an innovative, multi-jurisdictional argument for the necessity of company law reform to reorient companies towards environmental sustainability.

Author : Tatiana Antipova
Publisher : Springer
Page : 384 pages
File Size : 53,9 Mb
Release : 2019-06-17
Category : Computers
ISBN : 9783030224936

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Integrated Science in Digital Age by Tatiana Antipova Pdf

This book gathers selected papers presented at the 2019 International Conference on Integrated Science in Digital Age (ICIS 2019), which was jointly supported by the Institute of Certified Specialists (ICS), Russia and Springer and held in Batumi, Georgia on May 10–12, 2019. The ICIS 2019 received roughly 50 contributions, by authors hailing from six countries. Following a peer-review process, the Scientific Committee – a multidisciplinary group of 110 experts from 38 countries around the globe – selected roughly 60% for publication. The main topics covered include: Artificial Intelligence Research; Digital Business & Finance; Educational Sciences; Health Management Informatics; Public Administration in the Digital Age; and Social Problem-solving.