Accounting As Social And Institutional Practice
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Author | : Anthony G. Hopwood |
Publisher | : Cambridge University Press |
Total Pages | : 344 |
Release | : 1994-10-06 |
Genre | : Business & Economics |
ISBN | : 9780521469654 |
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
Author | : Peter Miller |
Publisher | : |
Total Pages | : |
Release | : 2004 |
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Author | : Anne Loft |
Publisher | : |
Total Pages | : 33 |
Release | : 2003 |
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Author | : Yong Suk Jang |
Publisher | : |
Total Pages | : 260 |
Release | : 2001 |
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Author | : Xing Huan |
Publisher | : |
Total Pages | : 10 |
Release | : 2015 |
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Accounting has been regarded as a social and institutional practice, one that is intrinsic to, and constitutive of social relations, rather than derivative or secondary. The manner in which accounting has integrated with so many aspects of social and economic life has long been a continuing concern. Specific accounting events have been examined regarding their conditions of possibility and consequences. The expression “new institutional accounting” is used to capture research advances from the literatures of institutional economics and accounting on how the interactions of market forces, laws, regulations, standards, enforcement activities and other “institutions” affect corporate financial reporting and disclosure outcomes. Recent studies focus on the links between institutions and IFRS. One of the key objectives of the latest studies on IFRS adoption is to explore the differential impact of IFRS adoption across different types of firms and different institutional regimes. This paper explores the links between institutions and financial reporting outcomes with the focus on the links between institutions and IFRS adoption. The main argument proceeded in this paper is that the term “new institutional accounting” is coherent with the institutional nature of accounting while the word “new” denotes the new context in which such nature embeds. In other words, “new institutional accounting” is a new expression for the conventional knowledge about accounting. This new combination indicates an emphasis on the context associated with IFRS adoption, in which accounting is currently deployed.
Author | : Maria-Gabriella Baldarelli |
Publisher | : Springer |
Total Pages | : 412 |
Release | : 2017-04-05 |
Genre | : Business & Economics |
ISBN | : 3319509187 |
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Author | : Christopher S. Chapman |
Publisher | : OUP Oxford |
Total Pages | : 458 |
Release | : 2009-08-13 |
Genre | : Business & Economics |
ISBN | : 0191609374 |
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.
Author | : Živko Bergant |
Publisher | : Springer Nature |
Total Pages | : 251 |
Release | : 2021-08-09 |
Genre | : Business & Economics |
ISBN | : 3030779289 |
Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.
Author | : Victoria Krivogorsky |
Publisher | : Routledge |
Total Pages | : 206 |
Release | : 2019-01-30 |
Genre | : Business & Economics |
ISBN | : 1315468638 |
Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World’s largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a more holistic understanding of whether and how the national institutional environments in selected countries around the world has been changed after the crisis. Institutions and Accounting Practices after the Financial Crisis: International Perspective sets out a framework for the analysis of institutional environments and accounting practices in in selected countries around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis, while considering the institutional architecture of international business environments. This ongoing process of integration and globalization increases interdependence between world markets, and allows shocks to propagate across national and continental lines, making the understanding of international markets vitally important to American investors. Aimed at primarily researchers, academics and students in the fields of international accounting, management and finance, Institutions and Accounting Practices after the Financial Crisis: International Perspective will additionally be of value to practitioners and policy makers, supplying them with information regarding the changes in accounting practices and risk evaluation due to the crisis.
Author | : Tony Hopwood |
Publisher | : Routledge |
Total Pages | : 646 |
Release | : 2013-11-26 |
Genre | : Business & Economics |
ISBN | : 1134707584 |
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.