Accounting, Organizations, and Institutions Essays in Honour of Anthony Hopwood

by Chapman, Christopher S.; Cooper, David J.; Miller, Peter

• ISBN13: 9780199546350
• ISBN10: 0199546355
• Format: Hardcover
• Copyright: 2009-10-18
• Publisher: Oxford University Press

Summary

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 Biography

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.

Table of Contents

List of Figures	p. ix
List of Tables	p. x
Preface and Acknowledgement	p. xi
List of Abbreviations	p. xiv
Linking Accounting, Organizations, and Institutions	p. 1
Everyday Accounting Practices and Intentionality	p. 30
Institutional Perspectives on the Internationalization of Accounting	p. 48
Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice	p. 65
Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information	p. 85
Organization Oriented Management Accounting Research in the United States: A Case Study of the Diffusion of a Radical Research Innovation	p. 112
On the Relationship between Accounting and Social Space	p. 137
What is the object of Management? How Management Technologies Help to Create Manageable Objects	p. 157
Governance and Its Transnational Dynamics: Towards a Reordering of our World?	p. 175
Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession	p. 205
The Study of Controller Agency	p. 233
Sketch of Derivations in Wall Street and Atlantic Africa	p. 259
Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice	p. 290
Accounts of Science	p. 315
Financial Accounting without a State	p. 324
Socio-Political Studies of Financial Reporting and Standard-Setting	p. 341
On the Eclipse of Professionalism in Accounting: An Essay	p. 367
All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization	p. 396
Bibliography of Anthony Hopwood's Writings	p. 415
Index 421
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