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Accounting as Social and Institutional Practice

Author: Anthony G. Hopwood

Publisher: Cambridge University Press

Published: 1994-10-06

Total Pages: 344

ISBN-13: 9780521469654

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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.

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.

Accounting as Social and Institutional Practice

Author: Peter Miller

Publisher:

Published: 2004

Total Pages:

ISBN-13:

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Book Synopsis Accounting as Social and Institutional Practice by : Peter Miller

Download or read book Accounting as Social and Institutional Practice written by Peter Miller and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Management Accounting as Social and Institutional Practice

Author: Anne Loft

Publisher:

Published: 2003

Total Pages: 33

ISBN-13:

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Book Synopsis Management Accounting as Social and Institutional Practice by : Anne Loft

Download or read book Management Accounting as Social and Institutional Practice written by Anne Loft and published by . This book was released on 2003 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Expansion of Modern Accounting as a Global and Institutional Practice

Author: Yong Suk Jang

Publisher:

Published: 2001

Total Pages: 260

ISBN-13:

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Book Synopsis The Expansion of Modern Accounting as a Global and Institutional Practice by : Yong Suk Jang

Download or read book The Expansion of Modern Accounting as a Global and Institutional Practice written by Yong Suk Jang and published by . This book was released on 2001 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

New Institutional Accounting

Author: Xing Huan

Publisher:

Published: 2015

Total Pages: 10

ISBN-13:

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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.

Book Synopsis New Institutional Accounting by : Xing Huan

Download or read book New Institutional Accounting written by Xing Huan and published by . This book was released on 2015 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting, Organizations, and Institutions

Author: Christopher S. Chapman

Publisher: OUP Oxford

Published: 2009-08-13

Total Pages: 458

ISBN-13: 0191609374

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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.

Book Synopsis Accounting, Organizations, and Institutions by : Christopher S. Chapman

Download or read book Accounting, Organizations, and Institutions written by Christopher S. Chapman and published by OUP Oxford. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Environmental Accounting and Reporting

Author: Maria-Gabriella Baldarelli

Publisher: Springer

Published: 2017-04-05

Total Pages: 412

ISBN-13: 3319509187

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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.

Book Synopsis Environmental Accounting and Reporting by : Maria-Gabriella Baldarelli

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accountancy and Social Responsibility

Author: Živko Bergant

Publisher: Springer Nature

Published: 2021-08-09

Total Pages: 251

ISBN-13: 3030779289

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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.

Book Synopsis Accountancy and Social Responsibility by : Živko Bergant

Download or read book Accountancy and Social Responsibility written by Živko Bergant and published by Springer Nature. This book was released on 2021-08-09 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Institutions and Accounting Practices after the Financial Crisis

Author: Victoria Krivogorsky

Publisher: Routledge

Published: 2019-01-30

Total Pages: 206

ISBN-13: 1315468638

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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.

Book Synopsis Institutions and Accounting Practices after the Financial Crisis by : Victoria Krivogorsky

Download or read book Institutions and Accounting Practices after the Financial Crisis written by Victoria Krivogorsky and published by Routledge. This book was released on 2019-01-30 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting From the Outside (RLE Accounting)

Author: Tony Hopwood

Publisher: Routledge

Published: 2013-11-26

Total Pages: 646

ISBN-13: 1134707584

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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.

Book Synopsis Accounting From the Outside (RLE Accounting) by : Tony Hopwood

Download or read book Accounting From the Outside (RLE Accounting) written by Tony Hopwood and published by Routledge. This book was released on 2013-11-26 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.