Accounting, Organizations, and Institutions

Accounting, Organizations, and Institutions

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Summary

Accounting has an ever-increasing significance in contemporary society; its practices are seen as fundamental to the development and functioning of modern capitalist societies. This book showcases some of the pioneering work that has persuasively explained to what extent economic life is constituted through the calculative practices of accounting.

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Accounting, Organizations, and Institutions by Christopher S Chapman

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, was 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.
Christopher S. Chapman is Professor of Management Accounting, Imperial College London. David J. Cooper is CGA Professor of Accounting. Peter Miller is Professor of Management Accounting, London School of Economics and Political Science.
SKU Unavailable
ISBN 13 9780199644605
ISBN 10 0199644608
Title Accounting, Organizations, and Institutions
Author Christopher S Chapman
Condition Unavailable
Binding Type Paperback
Publisher Oxford University Press
Year published 2012-03-15
Number of pages 464
Cover note Book picture is for illustrative purposes only, actual binding, cover or edition may vary.