Understanding Accounting in its Social and Historical Context

Understanding Accounting in its Social and Historical Context
Author: Anne Loft
Publisher: Routledge
Total Pages: 217
Release: 2020-09-04
Genre: Business & Economics
ISBN: 1000167860

Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.

The Social & Organizational Context of Management Accounting

The Social & Organizational Context of Management Accounting
Author: Anthony G. Puxty
Publisher: Cengage Learning
Total Pages: 0
Release: 1998
Genre: Managerial accounting
ISBN: 9781861524591

This text covers the technical aspects of capital investment decision-making, including the selection of an appropriate discount rate, and also its human and behavioural characteristics. It is a book that will be of value to accounting and finance students, general business students, and also to those actively involved in the capital decision-making process at all levels.

Accounting for Social Value

Accounting for Social Value
Author: Laurie Mook
Publisher: University of Toronto Press
Total Pages: 281
Release: 2013-01-01
Genre: Business & Economics
ISBN: 1442611464

Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensions.

Accounting and Social Theory

Accounting and Social Theory
Author: Lisa Jack
Publisher: Routledge
Total Pages: 222
Release: 2016-10-14
Genre: Business & Economics
ISBN: 1317328302

Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.

The Qualified Self

The Qualified Self
Author: Lee Humphreys
Publisher: MIT Press
Total Pages: 197
Release: 2018-04-13
Genre: Social Science
ISBN: 0262037858

How sharing the mundane details of daily life did not start with Facebook, Twitter, and YouTube but with pocket diaries, photo albums, and baby books. Social critiques argue that social media have made us narcissistic, that Facebook, Twitter, Instagram, and YouTube are all vehicles for me-promotion. In The Qualified Self, Lee Humphreys offers a different view. She shows that sharing the mundane details of our lives—what we ate for lunch, where we went on vacation, who dropped in for a visit—didn't begin with mobile devices and social media. People have used media to catalog and share their lives for several centuries. Pocket diaries, photo albums, and baby books are the predigital precursors of today's digital and mobile platforms for posting text and images. The ability to take selfies has not turned us into needy narcissists; it's part of a longer story about how people account for everyday life. Humphreys refers to diaries in which eighteenth-century daily life is documented with the brevity and precision of a tweet, and cites a nineteenth-century travel diary in which a young woman complains that her breakfast didn't agree with her. Diaries, Humphreys explains, were often written to be shared with family and friends. Pocket diaries were as mobile as smartphones, allowing the diarist to record life in real time. Humphreys calls this chronicling, in both digital and nondigital forms, media accounting. The sense of self that emerges from media accounting is not the purely statistics-driven “quantified self,” but the more well-rounded qualified self. We come to understand ourselves in a new way through the representations of ourselves that we create to be consumed.

Management Control in a Voluntary Organization

Management Control in a Voluntary Organization
Author: Peter Booth
Publisher: Routledge
Total Pages: 408
Release: 2018-04-17
Genre: Business & Economics
ISBN: 1351258222

This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.

Accounting, Organizations, and Institutions

Accounting, Organizations, and Institutions
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.

Accounting Theory

Accounting Theory
Author: Harry I. Wolk
Publisher: SAGE
Total Pages: 697
Release: 2008
Genre: Business & Economics
ISBN: 1412953456

Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Financial Accounting

Financial Accounting
Author: Sara Trucco
Publisher: Springer
Total Pages: 153
Release: 2015-06-19
Genre: Business & Economics
ISBN: 3319187236

This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

Accounting for History in Marx's Capital

Accounting for History in Marx's Capital
Author: Robert Bryer
Publisher: Rowman & Littlefield
Total Pages: 439
Release: 2019-06-25
Genre: Business & Economics
ISBN: 1498551645

Accounting for History uses the accounting interpretation of Marx’s theories of history and value to explain and defend his prediction of the inevitability of socialism as the end of history. In addition to the technological and institutional development of advanced capitalism, Bryer argues that the key necessary conditions, are that workers see through capitalist ideology, understanding that Marx’s theory of value explains why the phenomenal forms appearing in capitalist accounts are distortions of the underlying social reality, and that demystified accounting is integral to his concept of socialism on Day One. To get to Day One, the book concludes, Marx left Marxists the tasks of critical accounting.