Read e-book online Accounting, the Social and the Political: Classics, PDF

By Norman B. Macintosh, Trevor Hopper

ISBN-10: 0080447252

ISBN-13: 9780080447254

ISBN-10: 0080545041

ISBN-13: 9780080545042

This booklet includes 35 conscientiously chosen and abridged models of scholarly monetary and managerial examine articles via world-class researchers ranging throughout a large spectrum of the social, political and philosophical facets of monetary and managerial accounting info and practices to target accounting's wider function and effect on agencies and society at large.While every one article used to be considerably culled to be able to spotlight its valuable findings and its special approach, care was once exercised to keep up the integrity of the authors' paintings. the result's a set of effortlessly available study together with: classics and seminal articles, a range of extra modern articles, and up to date articles that transcend the normal. therefore, the publication pushes the bounds past that of traditional accounting idea and research.This anthology should be of curiosity specifically to graduate scholars because it offers a huge sampling of influential learn reports awarded in a hugely obtainable structure. it may even be of important curiosity to classy practitioners who're taken with the present nation of the accounting global within the wake of the hot cascade of so-called "accounting scandals". The desire is also to assist bridge the space among the practitioners' and the scholarly researchers' Worlds.

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Additional resources for Accounting, the Social and the Political: Classics, Contemporary and Beyond

Sample text

A concern for a more emancipated view of human motivation would recognize the possibility, for example, that accounting practices may contribute to alienation at work and to the pursuit of private interest. For instance, ignoring externalities (social costs) when ‘accounting’ for corporate activities may encourage self-interest at the expense of social interests. Contrary to an emancipated conception of the role of accounting in society, accounting practice is frequently viewed as a passive function which responds to, rather than changes, the environment in which it operates.

These marginalist ideas already form part of accounting policy: present value 26 Accounting, the Social and the Political calculations are used in valuing leases and assessing such expenses as economic depreciation and certain employee pension items. In these areas, there is no difference between the marginalist concept of value. Accounting theorists have developed methods that, directly and indirectly, attempt to measure the marginalist’s concept of value and income. The Cambridge Controversies are concerned with the validity of the marginalist’s concept of value and income.

T. (1969). Reforms as experiments. American Psychologist, 409429. V. (1974). Hospital structure, costs, and innovation. Working paper: Cornell University. , & Norburn, D. (1975). An empirical investigation of some aspects of planning for existing markets; perceptions of executives and financial performance. Journal of the Royal Statistical Society, series A. B. (1976). Design of a multidimensional accounting system, The Accounting Review, 65-79. Hedberg, B. (1976). Mott ett man Vrerbart industrisamholle, in B.

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Accounting, the Social and the Political: Classics, Contemporary and Beyond by Norman B. Macintosh, Trevor Hopper

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