By Jane Broadbent, Richard Laughlin

ISBN-10: 1781907625

ISBN-13: 9781781907627

This publication advocates and illustrates using Interdisciplinary and important views on Accounting as a way to examine Accounting keep watch over at a societal point and to teach how accounting is 'regulated' inside of enterprises. Interdisciplinary and demanding views on Accounting derives from a view that accounting isn't really a part of and shouldn't be solely considered from a neo-classical economics standpoint, yet, relatively, can be proficient and analysed from substitute social technology views. The publication presents a demonstration of the facility of this considering to examine key huge parts of accounting involvement in societies and agencies, that are often called 'accounting legislation' and the 'regulation of accounting'.

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Extra info for Accounting Control and Controlling Accounting. Interdisciplinary and Critical Perspectives

Sample text

Again these are organisations with their own interpretative schemes, design archetypes and sub-systems. 2, and the steering mechanisms are of two basic sorts. The first are the intra-organisational steering mechanisms internally both within the societal steering institutions and within public sector organisations. These are the mechanisms used to attempt to control the actions and activities of these institutions and organisations as institutions and organisations. The second are the inter-organisational steering mechanisms, which contain the attempts by societal steering institutions to control the values, actions and activities of public sector organisations.

There are two aspects to that context. The first is what we might see as the intellectual context. What is important here is the extent to which accounting as a discipline emerged from the strictures and limitations of economic thought and emerged as a broader social science. This enabled accounting researchers to ask different questions and make different and important contributions to organisations and society. We believe that the intellectual environment in the late 1970s and early 1980s was significant in enabling the interdisciplinary and critical research approach we have adopted to emerge.

Power & Laughlin, 1996) can provide a template for future action. Some of the policy and practical implications that could make this alternative a reality ends the book. Notes 1. Control can be defined, for now, in its more intuitive, taken-for-granted sense of the ability ‘To exercise authoritative influence over. To direct. To adjust to a requirement. To hold in restraint. thefreedictionary/com/control). The important point to stress in relation to the book’s juxtaposition of control and controlling is that whilst there may be a clear intention — to control in the above sense — coming from an ‘authoritative’ source there is no certainty that this intention will be realised.

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Accounting Control and Controlling Accounting. Interdisciplinary and Critical Perspectives by Jane Broadbent, Richard Laughlin


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