Accounting The Social And The Political

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Accounting, the Social and the Political

Norman B. Macintosh,Trevor Hopper
Accounting the Social and the Political Book PDF

Author : Norman B. Macintosh,Trevor Hopper
Publisher : Elsevier
Page : 416 pages
File Size : 50,6 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.

Social Accounting and Public Management

Stephen P. Osborne,Amanda Ball
Social Accounting and Public Management Book PDF

Author : Stephen P. Osborne,Amanda Ball
Publisher : Routledge
Page : 397 pages
File Size : 48,6 Mb
Release : 2010-10-18
Category : Business & Economics
ISBN : 9781136931741

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Social Accounting and Public Management by Stephen P. Osborne,Amanda Ball Pdf

Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issues of the nature of accountability in the contemporary plural state, environmental and societal sustainability, the ethical management and governance of public services and resources, and the creation and sustenance of social capital as an essential element of the modern plural state. Social Accounting and Public Management brings together for the first time researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management. This book addresses this nexus of all of these issues and disciplines, and through this, makes a contribution to the development of the disciplines of both social accounting and public policy and management.

Accounting as Social and Institutional Practice

Anthony G. Hopwood
Accounting as Social and Institutional Practice Book PDF

Author : Anthony G. Hopwood
Publisher : Cambridge University Press
Page : 344 pages
File Size : 52,8 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.

Economical, Political, and Social Issues in Water Resources

Omid Bozorg-Haddad
Economical Political and Social Issues in Water Resources Book PDF

Author : Omid Bozorg-Haddad
Publisher : Elsevier
Page : 296 pages
File Size : 45,6 Mb
Release : 2021-07-14
Category : Technology & Engineering
ISBN : 9780323906920

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Economical, Political, and Social Issues in Water Resources by Omid Bozorg-Haddad Pdf

Economical, Political, and Social Issues in Water Resources provides a fully comprehensive and interdisciplinary overview of all three factors in their relation to water resources. Economic issues consist of Water accounting, Water economy, Water pricing, Water market, Water bank and bourse. Political issues consist of Water power and hydrogemistry, Water diplomacy and hydropolitics, Water rights and water laws, Water governance and policy, Shared water resources management, Water management systems, and social issues consist of Water and culture, civilization and history, Water quality, hygiene, and health, Water and society. This book familiarizes researchers with all aspects of the field, which can lead to optimized and multidimensional water resources management. Some of abovementioned issues are new, so the other aim of this book is to identify them in order to researchers can easily find them and use them in their studies. Includes diverse case studies from around the world Presents contributions from global and diverse contributors with interdisciplinary backgrounds, including water engineers, scientists, planners the economic, political and social issues surrounding water Contains in-depth definitions and concepts of each topic

Political Standards

Karthik Ramanna
Political Standards Book PDF

Author : Karthik Ramanna
Publisher : University of Chicago Press
Page : 300 pages
File Size : 40,8 Mb
Release : 2015-11-09
Category : Business & Economics
ISBN : 9780226210742

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Political Standards by Karthik Ramanna Pdf

Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."

The Politics of Accounting Regulation

Sebastian Botzem
The Politics of Accounting Regulation Book PDF

Author : Sebastian Botzem
Publisher : Edward Elgar Publishing
Page : 233 pages
File Size : 43,6 Mb
Release : 2012-01-01
Category : Law
ISBN : 9781781001066

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The Politics of Accounting Regulation by Sebastian Botzem Pdf

'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

Accounting Theory

Harry I. Wolk,James L. Dodd,John J. Rozycki
Accounting Theory Book PDF

Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE Publications
Page : 605 pages
File Size : 55,8 Mb
Release : 2016-06-04
Category : Business & Economics
ISBN : 9781483375045

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Accounting Theory by Harry I. Wolk,James L. Dodd,John J. Rozycki Pdf

This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.

Accounting for Culture

Caroline Andrew,Monica Gattinger,M. Sharon Jeannotte,Will Straw
Accounting for Culture Book PDF

Author : Caroline Andrew,Monica Gattinger,M. Sharon Jeannotte,Will Straw
Publisher : University of Ottawa Press
Page : 304 pages
File Size : 41,8 Mb
Release : 2005-03-30
Category : Political Science
ISBN : 9780776618630

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Accounting for Culture by Caroline Andrew,Monica Gattinger,M. Sharon Jeannotte,Will Straw Pdf

Many scholars, practitioners, and policy-makers in the cultural sector argue that Canadian cultural policy is at a crossroads: that the environment for cultural policy-making has evolved substantially and that traditional rationales for state intervention no longer apply. The concept of cultural citizenship is a relative newcomer to the cultural policy landscape, and offers a potentially compelling alternative rationale for government intervention in the cultural sector. Likewise, the articulation and use of cultural indicators and of governance concepts are also new arrivals, emerging as potentially powerful tools for policy and program development. Accounting for Culture is a unique collection of essays from leading Canadian and international scholars that critically examines cultural citizenship, cultural indicators, and governance in the context of evolving cultural practices and cultural policy-making. It will be of great interest to scholars of cultural policy, communications, cultural studies, and public administration alike.

Accounting--A Social Institution

Julius Cherny,Arlene Gordon,Richard J. L. Herson
Accounting A Social Institution Book PDF

Author : Julius Cherny,Arlene Gordon,Richard J. L. Herson
Publisher : Praeger
Page : 0 pages
File Size : 42,9 Mb
Release : 1992-06-30
Category : Business & Economics
ISBN : 9780899306902

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Accounting--A Social Institution by Julius Cherny,Arlene Gordon,Richard J. L. Herson Pdf

A provocative work for professionals in accounting, human services, economics, and political science.

The Economics and Politics of Accounting

Christian Leuz,Dieter Pfaff,Anthony Hopwood
The Economics and Politics of Accounting Book PDF

Author : Christian Leuz,Dieter Pfaff,Anthony Hopwood
Publisher : OUP Oxford
Page : 434 pages
File Size : 48,6 Mb
Release : 2005-09-15
Category : Business & Economics
ISBN : 9780191536830

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The Economics and Politics of Accounting by Christian Leuz,Dieter Pfaff,Anthony Hopwood Pdf

Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.

Corporate Social Accounting

Meinolf Dierkes,Raymond Augustine Bauer
Corporate Social Accounting Book PDF

Author : Meinolf Dierkes,Raymond Augustine Bauer
Publisher : Greenwood
Page : 440 pages
File Size : 54,8 Mb
Release : 1973
Category : Business & Economics
ISBN : UOM:39015003644195

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Corporate Social Accounting by Meinolf Dierkes,Raymond Augustine Bauer Pdf

Papers presented at a seminar held Nov. 10-11, 1972, by Battelle Seattle Research Center.

Accounting and Social Theory

Lisa Jack
Accounting and Social Theory Book PDF

Author : Lisa Jack
Publisher : Routledge
Page : 144 pages
File Size : 41,7 Mb
Release : 2016-10-14
Category : Business & Economics
ISBN : 9781317328308

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Accounting and Social Theory by Lisa Jack Pdf

Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.

Of Rule and Revenue

Margaret Levi
Of Rule and Revenue Book PDF

Author : Margaret Levi
Publisher : Unknown
Page : 253 pages
File Size : 40,8 Mb
Release : 1988-01-01
Category : Business & Economics
ISBN : 0520060911

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Of Rule and Revenue by Margaret Levi Pdf

Margaret Levi's wide-ranging theoretical and historical study demonstrates the importance of political relative to economic factors in accounting for revenue production policies.

Understanding Accounting in Its Social and Historical Context

Anne Loft
Understanding Accounting in Its Social and Historical Context Book PDF

Author : Anne Loft
Publisher : Routledge Library Editions: Accounting History
Page : 326 pages
File Size : 49,5 Mb
Release : 2022-02-15
Category : Electronic
ISBN : 036751124X

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Understanding Accounting in Its Social and Historical Context by Anne Loft Pdf

This book, first published in 1988, examines accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. It analyses the history of accounting and explores the complicated relationship between accounting and society.

Anarchist Accounting

Anders Sandström
Anarchist Accounting Book PDF

Author : Anders Sandström
Publisher : Routledge
Page : 137 pages
File Size : 47,6 Mb
Release : 2020-11-29
Category : Business & Economics
ISBN : 9781000244724

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Anarchist Accounting by Anders Sandström Pdf

This book is about accounting in an alternative libertarian socialist economic system. It explores what information and transactions we need to enable democratic and effective financial decisions by those affected by the decisions. Based on the economic model, participatory economics, the author proposes a set of accounting principles for an economy comprised of common ownership of productive resources, worker and consumer councils, and democratic planning, promoting the model’s core values. The author tackles questions such as how accounting could be organised in an economy with no private equity owners or private lenders and creditors that is not based on greed and competition but instead on cooperation and solidarity. A large part of the book is focused on issues regarding investments; thus, he asks how and on what basis decisions are made about the allocation of an economy’s production between consumption today and investments that enable more consumption in the future, and how investments are accounted for. He also considers how investments in capital assets and production facilities would be decided, financed, and valued if they are not owned by private capital owners and if allocation does not take place through markets but through a form of democratic planning. In answering these questions and more, the author demonstrates that alternative economic systems are indeed possible, and not merely lofty utopias that cannot be put into practice, and inspires further discussion about economic vision. By applying accounting to a new economic setting and offering both technical information and the author’s bold vision, this book is a comprehensive and valuable supplementary text for courses touching on critical accounting theory. It will also appeal to readers interested in alternative kinds of economies.