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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.
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.
Preface
1: Christopher S. Chapman, David J. Cooper, and Peter B. Miller:
Linking Accounting, Organizations and Institutions
2: Thomas Ahrens: Everyday Accounting Practices and
Intentionality
3: Patricia J. Arnold: Institutional Perspectives on the
Internationalization of Accounting
4: Jane Baxter and Wai Fong Chua: Studying Accounting in Action:
The Challenge of Engaging with Management Accounting Practice
5: Alnoor Bhimani and Michael Bromwich: Management Accounting in a
Digital and Global Economy: The Interface of Strategy, Technology,
and Cost Information
6: Jacob G. Birnberg and Michael D. Shields: Organizationally
Oriented Management Accounting Research in the U.S.: A Case Study
of the Diffusion of a Research Innovation
7: Salvador Carmona and Mahmoud Ezzamel: On the Relationship
between Accounting and Social Space
8: Barbara Czarniawska and Jan Mouritsen: What is the Object of
Management? How Management Technologies Help to Create Manageable
Objects
9: Marie-Laure Djelic and Kerstin Sahlin: Governance and its
Transnational Dynamics: Towards a Re-ordering of our World?
10: Christopher Humphrey and Anne Loft: Governing Audit Globally -
IFAC, the New International Financial Architecture and the Auditing
Profession
11: Sten Jönsson: The Study of Controller Agency
12: Vincent-Antonin Lepinay and Michel Callon: Sketch of
Derivations in Wall Street and Atlantic Africa
13: Robert Libby and Nicholas Seybert: Behavioral Studies of the
Effects of Regulation on Earnings Management and Accounting
Choice
14: Theodore M. Porter: Accounts of Science
15: Michael Power: Financial Accounting Without a State
16: Keith Robson and Joni Young: Socio-political Studies of
Financial Reporting and Standard Setting
17: Sajay Samuel, Mark A. Covaleski, and Mark W. Dirsmith: On the
Eclipse of Professionalism in Accounting: An Essay
18: Prem Sikka and Hugh Willmott: All Offshore: The Sprat, the
Mackerel, Accounting Firms, and the State in Globalization
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.
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