Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

by Christopher S. Chapman (Editor), David J. Cooper (Editor), Peter Miller (Editor)

Overview

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.

Product Details

ISBN-13:	9780191609374
Publisher:	OUP Oxford
Publication date:	08/13/2009
Sold by:	Barnes & Noble
Format:	eBook
File size:	3 MB

About the Author

Christopher S. Chapman is Professor of Management Accounting, Imperial College London. David J. Cooper is CGA Professor of Accounting. Peter Miller is Professor of Management Accounting, London School of Economics and Political Science.

Table of Contents

List of Figures ix

List of Tables x

Preface and Acknowledgement xi

List of Abbreviations xiv

1 Linking Accounting, Organizations, and Institutions Christopher S. Chapman Davil J. Cooper Peter B. Miller 1

2 Everyday Accounting Practices and Intentionality Thomas Ahrens 30

3 Institutional Perspectives on the Internationalization of Accounting Patricia J. Arnold 48

4 Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice Jane Baxter Wai Fong Chua 65

5 Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information Alnoor Bhimani Michael Bromwich 85

6 Organization Oriented Management Accounting Research in the United States: A Case Study of the Diffusion of a Radical Research Innovation Jacob G. Birnberg Michael D. Shields 112

71 On the Relationship between Accounting and Social Space Salvador Carmona Mahmoud Ezzamel 137

8 What is the object of Management? How Management Technologies Help to Create Manageable Objects Barbara Czaniawska Jan Mouritsen 157

9 Governance and Its Transnational Dynamics: Towards a Reordering of our World? Marie-Laure Djelic Kerstin Sahlin 175

0 Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession Christopher Humphrey Anne Loft 205

11 The Study of Controller Agency Sten Jönsson 233

12 Sketch of Derivations in Wall Street and Atlantic Africa Vincent-Antonin Lepinay Michel Callon 259

13 Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice Robert Libby Nicholas Seybert 290

14 Accounts of Science Theodore M. Porter 315

15 FinancialAccounting without a State Michael Power 324

16 Socio-Political Studies of Financial Reporting and Standard-Setting Keith Robson Join Young 341

17 On the Eclipse of Professionalism in Accounting: An Essay Sajay Samuel Mark A. Covaleski Mark W. Dirsmith 367

18 All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization Prem Sikka Hugh Willmott 396

Bibliography of Anthony Hopwood's Writings 415

Index|421