By Norman B. Macintosh, Trevor Hopper
This booklet includes 35 conscientiously chosen and abridged models of scholarly monetary and managerial study articles through world-class researchers ranging throughout a large spectrum of the social, political and philosophical facets of monetary and managerial accounting info and practices to target accounting's wider position and effect on enterprises and society at large.While every one article was once considerably culled that allows you to spotlight its imperative findings and its new angle, care used to be exercised to take care of the integrity of the authors' paintings. the result's a set of without problems available examine together with: classics and seminal articles, a range of extra modern articles, and up to date articles that transcend the normal. hence, the booklet pushes the bounds past that of traditional accounting inspiration and research.This anthology can be of curiosity particularly to graduate scholars because it presents a extensive sampling of influential study reviews awarded in a hugely obtainable structure. it's going to even be of significant curiosity to stylish practitioners who're all for the present kingdom of the accounting global within the wake of the new cascade of so-called "accounting scandals". The wish is also to aid bridge the space among the practitioners' and the scholarly researchers' Worlds.
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Additional info for Accounting, the Social and the Political: Classics, Contemporary and Beyond
This Page Intentionally Left Blank Chapter 3 Towards a Political Economy of Accounting: An Empirical Illustration of the Cambridge Controversies’ Anthony M. Tinker, Baruch College, CUNY What does the figure at the bottom of an income statement mean? What interpretations may we put on it? Business firms trade in factor and product markets that form part of a society’s economy. As profit is a result of a trading in these markets, may we conclude that profit is indicative not only of the firm’s market viability but also its social efficiency in utilizing society’s resources?
It is thus possible to argue cognitively against established strategies, but it is much more difficult to gather empirical evidence to be used as arguments in support of new strategies. The main features of our perception of the development and replacement of myths over time are the habit forming and filtering effects of the established strategy that create inertia which in turn results in crises, and the enthusiasm for a solution-inprinciple to the crisis situation that overcomes inertia and initiates vigorous action based on a new myth.
1966). ‘Summing up’ in paradoxes in capital theory: A Symposium. Quarterly Journal of Economics, 568-583. Chapter 4 The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting’ David J. Cooper, University of Alberta Michael J. Sherer, University of Essex Traditional Approaches to Valuing Accounting Reports Existing research on the choice of accounting methods for corporate reports emphasizes private interests. In particular, shareholders’ interests predominate in studies of the effects of accounting information on individual users.
Accounting, the Social and the Political: Classics, Contemporary and Beyond by Norman B. Macintosh, Trevor Hopper