Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood (Google eBook)

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Christopher S. Chapman, David J. Cooper, Peter Miller
Oxford University Press, Aug 13, 2009 - Business & Economics - 458 pages
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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.
  

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Contents

Preface and Acknowledgement
List of Abbreviations
1Linking Accounting Organizations and Institutions
2Everyday Accounting Practices and Intentionality
3Institutional Perspectives on the Internationalization of Accounting
The Challenge of Engaging with Management Accounting Practice
The Interface of Strategy Technology and Cost Information
A Case Study of the Diffusion of a Radical Research Innovation
11The Study of Controller Agency
12Sketch of Derivations in Wall Street and Atlantic Africa
13Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice
14Accounts of Science
15Financial Accounting without a State
16SocioPolitical Studies of Financial Reporting and StandardSetting
An Essay
The Sprat the Mackerel Accounting Firms and the State in Globalization

7On the Relationship between Accounting and Social Space
8What is the Object of Management? How Management Technologies Help to Create Manageable Objects
Towards a Reordering of our World?
IFAC the New International Financial Architecture and the Auditing Profession
Bibliography of Anthony Hopwoods Writings
Index
Copyright

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About the author (2009)

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.

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.

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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