Accounting, the Social and the Political

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Author :
Publisher : Elsevier
ISBN 13 : 0080545041
Total Pages : 417 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Accounting, the Social and the Political by : Norman B. Macintosh

Download or read book Accounting, the Social and the Political written by Norman B. Macintosh and published by Elsevier. This book was released on 2005-09-30 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research.This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "accounting scandals". The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.

The Economics and Politics of Accounting

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Author :
Publisher : Oxford University Press
ISBN 13 : 0199260621
Total Pages : 435 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis The Economics and Politics of Accounting by : Christian Leuz

Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by Oxford University Press. This book was released on 2004 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.

Political Standards

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Publisher : University of Chicago Press
ISBN 13 : 022621074X
Total Pages : 300 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Political Standards by : Karthik Ramanna

Download or read book Political Standards written by Karthik Ramanna and published by University of Chicago Press. This book was released on 2015-11-09 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."

Social Accounting and Public Management

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Publisher : Routledge
ISBN 13 : 1136931740
Total Pages : 397 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis Social Accounting and Public Management by : Stephen P. Osborne

Download or read book Social Accounting and Public Management written by Stephen P. Osborne and published by Routledge. This book was released on 2010-10-18 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

Accounting Theory

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Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)

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Book Synopsis Accounting Theory by : Harry I. Wolk

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting as Social and Institutional Practice

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Publisher : Cambridge University Press
ISBN 13 : 9780521469654
Total Pages : 344 pages
Book Rating : 4.4/5 (696 download)

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Book Synopsis Accounting as Social and Institutional Practice by : Anthony G. Hopwood

Download or read book Accounting as Social and Institutional Practice written by Anthony G. Hopwood and published by Cambridge University Press. This book was released on 1994-10-06 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Economical, Political, and Social Issues in Water Resources

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Author :
Publisher : Elsevier
ISBN 13 : 0323906923
Total Pages : 296 pages
Book Rating : 4.3/5 (239 download)

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Book Synopsis Economical, Political, and Social Issues in Water Resources by : Omid Bozorg-Haddad

Download or read book Economical, Political, and Social Issues in Water Resources written by Omid Bozorg-Haddad and published by Elsevier. This book was released on 2021-07-14 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economical, Political, and Social Issues in Water Resources provides a fully comprehensive and interdisciplinary overview of all three factors in their relation to water resources. Economic issues consist of Water accounting, Water economy, Water pricing, Water market, Water bank and bourse. Political issues consist of Water power and hydrogemistry, Water diplomacy and hydropolitics, Water rights and water laws, Water governance and policy, Shared water resources management, Water management systems, and social issues consist of Water and culture, civilization and history, Water quality, hygiene, and health, Water and society. This book familiarizes researchers with all aspects of the field, which can lead to optimized and multidimensional water resources management. Some of abovementioned issues are new, so the other aim of this book is to identify them in order to researchers can easily find them and use them in their studies. - Includes diverse case studies from around the world - Presents contributions from global and diverse contributors with interdisciplinary backgrounds, including water engineers, scientists, planners the economic, political and social issues surrounding water - Contains in-depth definitions and concepts of each topic

The Politics of Accounting Regulation

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1781001065
Total Pages : 233 pages
Book Rating : 4.7/5 (81 download)

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Book Synopsis The Politics of Accounting Regulation by : Sebastian Botzem

Download or read book The Politics of Accounting Regulation written by Sebastian Botzem and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

The Regulation of Accounting

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Author :
Publisher : Wiley-Blackwell
ISBN 13 : 9780631138792
Total Pages : 215 pages
Book Rating : 4.1/5 (387 download)

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Book Synopsis The Regulation of Accounting by : Peter Taylor

Download or read book The Regulation of Accounting written by Peter Taylor and published by Wiley-Blackwell. This book was released on 1986-01-01 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Contemporary Issues in Social Accounting

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Publisher : Goodfellow Publishers Ltd
ISBN 13 : 1911396560
Total Pages : 276 pages
Book Rating : 4.9/5 (113 download)

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Book Synopsis Contemporary Issues in Social Accounting by : Audrey Paterson

Download or read book Contemporary Issues in Social Accounting written by Audrey Paterson and published by Goodfellow Publishers Ltd. This book was released on 2017-12-31 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This important and timely new text introduces and explains the key ideas of accounting for society, the historical development of corporate social responsibility, accountability and ethics and their importance to everyday life.

Accounting Theory and Practice, Social-economic-political Environment and the Federal Income Tax: Their Interrelationships Concerning Inventories

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Publisher :
ISBN 13 :
Total Pages : 448 pages
Book Rating : 4.:/5 (186 download)

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Book Synopsis Accounting Theory and Practice, Social-economic-political Environment and the Federal Income Tax: Their Interrelationships Concerning Inventories by : Frederick Dill Kenamond

Download or read book Accounting Theory and Practice, Social-economic-political Environment and the Federal Income Tax: Their Interrelationships Concerning Inventories written by Frederick Dill Kenamond and published by . This book was released on 1971 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Understanding Accounting in its Social and Historical Context

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Author :
Publisher : Routledge
ISBN 13 : 1000167860
Total Pages : 205 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Understanding Accounting in its Social and Historical Context by : Anne Loft

Download or read book Understanding Accounting in its Social and Historical Context written by Anne Loft and published by Routledge. This book was released on 2020-09-04 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting--A Social Institution

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Author :
Publisher : Praeger
ISBN 13 : 089930690X
Total Pages : 0 pages
Book Rating : 4.8/5 (993 download)

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Book Synopsis Accounting--A Social Institution by : Julius Cherny

Download or read book Accounting--A Social Institution written by Julius Cherny and published by Praeger. This book was released on 1992-06-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A provocative work for professionals in accounting, human services, economics, and political science.

Accounting and Social Theory

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Author :
Publisher : Routledge
ISBN 13 : 1317328302
Total Pages : 222 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis Accounting and Social Theory by : Lisa Jack

Download or read book Accounting and Social Theory written by Lisa Jack and published by Routledge. This book was released on 2016-10-14 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Reform

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Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.:/5 (48 download)

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Book Synopsis Reform by : Ralph De Clairmont

Download or read book Reform written by Ralph De Clairmont and published by . This book was released on 1894 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Political Dynamics in Micro Organisational Accounting Change

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Publisher : Palgrave Macmillan
ISBN 13 : 9783319840901
Total Pages : 301 pages
Book Rating : 4.8/5 (49 download)

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Book Synopsis Political Dynamics in Micro Organisational Accounting Change by : Loai Alsaid

Download or read book Political Dynamics in Micro Organisational Accounting Change written by Loai Alsaid and published by Palgrave Macmillan. This book was released on 2018-08-01 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the role of politics in cost accounting change. Empirical research sheds new light on how the macro-political dynamics of the state can underpin micro-level changes in an organisation’s cost management practices. Taking an Egyptian state-owned enterprise as its case study, chapters explore the political evolution of these practices and how they became a political and consequently strategic imperative. The author examines the roles played by neoliberal political reform, re-privatisation, modernisation and state budget reform in relation to micro level changes in cost management practices. Readers are invited to learn about the public sector cost management practices and the changes that have taken place in various political, cultural, economic, and organisational settings.

Reality and Accounting

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Publisher : Routledge
ISBN 13 : 1135207763
Total Pages : 312 pages
Book Rating : 4.1/5 (352 download)

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Book Synopsis Reality and Accounting by : Richard Mattessich

Download or read book Reality and Accounting written by Richard Mattessich and published by Routledge. This book was released on 2013-07-31 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book aims at familiarizing scholars from various disciplines with an evolutionary approach for examining questions about reality in the social sciences. The book is based on a partly pluralistic approach that assures unity in diversity. Unity, because all existence arises from physical reality; diversity, because emergent properties create biological and social realities that cannot be reduced to physical phenomena. Hence, the book recognizes not only concrete but also abstract entities. It shows, however, that the actualization of these abstract entities requires objectification and concrete manifestation. This pluralistic approach is central to this book. It also is a challenge to those who reject abstract entities as socially real, as well as to those who defend a non-realist position. The major task of this book is to explore proposals towards a uniform ontological basis. This uniform and universal presentation extends beyond traditional ontology (asking ‘what is real?’) to such questions as ‘on which reality level is something real?’ and ‘in which (temporal and modal) way is it real?’. Such an extended analysis) is relevant to accountants, economists, information scientists, other social scientists as well as philosophers.