By Jane Broadbent, Richard Laughlin
This ebook advocates and illustrates using Interdisciplinary and demanding views on Accounting as a way to examine Accounting keep an eye on at a societal point and to teach how accounting is 'regulated' inside of agencies. Interdisciplinary and significant views on Accounting derives from a view that accounting isn't really a part of and shouldn't be solely considered from a neo-classical economics standpoint, yet, relatively, may be proficient and analysed from substitute social technology views. The e-book offers a demonstration of the ability of this considering to examine key vast components of accounting involvement in societies and enterprises, that are known as 'accounting rules' and the 'regulation of accounting'.
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Extra info for Accounting Control and Controlling Accounting. Interdisciplinary and Critical Perspectives
1. 2. 3. 2. 1. 2. 3. 4. Some Concluding Thoughts Chapter 7. 1. 1. 2. 2. 1. 2. 3. 4. Some Concluding Thoughts on Controlling Accounting Chapter 8. 1. 2. 3. 4. A Final Comment and Thought References Preface This book seeks to bring together the insights of a joint research endeavour that has spanned a number of projects undertaken over at least 25 years. In writing this book we wish to synthesise and explain our analysis and to add to the incremental insights provided by our various papers using the opportunity created by having more space to develop synergies between those increments in understanding, critique and prescriptions.
The fact that the accounts so provided could be different or are seen as representing particular sets of interests illustrates why questions might be raised as to what it is attempting to achieve and why there might be resistance of many sorts occurring to such intrusion. This is the essence of what is meant by controlling accounting that will be discussed in Chapters 6 and 7 of the book. Resistance to attempts to impose accounting control leads to counter attempts to control accounting. This resistance is the other side of the coin to those who would see the accounts already provided as both powerful forms of steering that provides an adequate account of societal and organisational activity.
Both are somewhat different to, but can be closely associated to the information flows that are traditionally labelled as accounting. Our argument is that accounting logic and accountability, along with the practices that are generally called accounting should all be seen as accounting, and this is the approach we adopt in this book. To avoid any confusion when we refer to traditional accounting we will be dealing with the narrower activities that are currently and conventionally labelled as accounting.
Accounting Control and Controlling Accounting. Interdisciplinary and Critical Perspectives by Jane Broadbent, Richard Laughlin