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Accounting as Social and Institutional Practice

Accounting as Social and Institutional Practice

$88.99 (C)

Part of Cambridge Studies in Management

Peter Miller, Grahame Thompson, Keith Hoskin, Richard Macve, Ted O'Leary, Anne Loft, Philip Bougen, Jim Tomlinson, Peter Armstrong, Stuart Burchell, Colin Clubb, Anthony Hopwood, Brendan McSweeny, Hugh Willmott, Tony Puxty, Keith Robson, David Cooper, Michael Power
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  • Date Published: October 1994
  • availability: Available
  • format: Paperback
  • isbn: 9780521469654

$ 88.99 (C)

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About the Authors
  • This book provides a socio-historical analysis of accounting. It is the first major collection to address 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 such a calculative technology is vital. This book demonstrates the value of analyzing accounting work in relation to developments in accounting, organizational analysis, sociology and political science, and provides a critical perspective on the conditions and consequences of accounting practices.

    • First major overview of the new field of social and institutional analysis of accounting
    • Contributions by top international researchers
    • Examines how and why accounting is so important to contemporary social and economic life
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    Reviews & endorsements

    "By showing how accounting conventions are involved in a wide variety of social phenomena, [the book] will be of interest to many sociologists concerned with organizations, political economy, and the nature of modern industrial society." American Journal of Sociology

    "Altogether, these pieces provide sound historical detail and case-by-case support for the argumrnt put forth..." Journal of Communication

    "These are exciting times in accounting theory and research. Sociologists should share in that excitement. Reading this book is an excellent way to begin." Paul Montagna, Contemporary Sociology

    See more reviews

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    Product details

    • Date Published: October 1994
    • format: Paperback
    • isbn: 9780521469654
    • length: 340 pages
    • dimensions: 229 x 152 x 19 mm
    • weight: 0.5kg
    • contains: 9 b/w illus.
    • availability: Available
  • Table of Contents

    1. Accounting as social and institutional practice: an introduction Peter Miller
    2. Early double-entry bookkeeping and the rhetoric of accounting calculation Grahame Thompson
    3. Writing, examining, disciplining: the genesis of accounting's modern power Keith Hoskin and Richard Macve
    4. Governing the calculable person Peter Miller and Ted O'Leary
    5. Accountancy and the First World War Anne Loft
    6. Accounting and labour: integrations and disintegrations Philip Bougen
    7. The politics of economic measurement: the rise of the 'productivity problem' in the 1940s Jim Tomlinson
    8. Corporate control in large British companies: the intersection of management accounting and industrial relations in postwar Britain Peter Armstrong
    9. Value added accounting and national economic policy Anthony Hopwood, Stuart Burchell and Colin Clubb
    10. Management by accounting Brendan McSweeny
    11. Regulating accountancy in the UK: episodes in a changing relationship between the state and the profession David Cooper, Keith Robson, Tony Puxty and Hugh Wilmott
    12. The audit society Michael Power

  • Editors

    Anthony G. Hopwood, London School of Economics and Political Science

    Peter Miller, London School of Economics and Political Science


    Peter Miller, Grahame Thompson, Keith Hoskin, Richard Macve, Ted O'Leary, Anne Loft, Philip Bougen, Jim Tomlinson, Peter Armstrong, Stuart Burchell, Colin Clubb, Anthony Hopwood, Brendan McSweeny, Hugh Willmott, Tony Puxty, Keith Robson, David Cooper, Michael Power

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