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Accounting, Organizations, and Institutions
Essays in Honour of Anthony Hopwood
Edited by Christopher S. Chapman, David J. Cooper, and Peter Miller
464 pages
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234x156mm
978-0-19-954635-0
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Hardback
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13 August 2009
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- Explores a range of the intellectual traditions in accounting research, and their implications for the social sciences more widely
- With the recent financial and banking crises, accounting is very much to the fore of social science concerns
- This book examines accounting within its social and organizational context
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.Readership: Accountants and scholars of Accounting, Finance, Economics, Management, and Sociology.
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Edited by Christopher S. Chapman, Professor of Management Accounting, Imperial College London, David J. Cooper, CGA Professor of Accounting, University of Alberta, and Peter Miller, Professor of Management Accounting, London School of Economics and Political Science Contributors:
Thomas Ahrens, University of Warwick,
Patricia J. Arnold, Sheldon B. Lubar School of Business, University of Wisconsin-Milwaukee,
Jane Baxter, Australian School of Business, University of New South Wales,
Alnoor Bhimani, London School of Economics and Political Science,
Jacob G. Birnberg,
Murphy Professor of Control Systems Emeritus, University of Pittsburgh,
Michael Bromwich, London School of Economics and Political Science,
Michel Callon, CSI/ENSMP,
Salvador Carmona, IE Business School, Madrid, Spain,
Christopher S. Chapman, Imperial College Business School, Imperial College London,
Wai Fong Chua, Australian School of Business, University of New South Wales,
David J. Cooper, School of Business, University of Alberta,
Mark A. Covaleski, The Robert Beyer Professor of Managerial Accounting, Graduate School of Business, University of Wisconsin-Madison,
Barbara Czarniawska, University of Gothenburg,
Mark W. Dirsmith, Deloitte & Touche Professor of Accounting, Smeal College of
Business Administration
and The Social Thought Program, University Park,
Marie-Laure Djelic, ESSEC,
Mahmoud Ezzamel, Cardiff University, Cardiff,
Christopher Humphrey, University of Manchester,
Sten Jönsson, GRI, School of Business, Economics and Law, Göteborg University,
Vincent-Antonin Lepinay, STS/MIT
Robert Libby, Cornell University,
Anne Loft, University of Lund,
Peter B. Miller, Department of Accounting, London School of Economic and Political Science,
Jan Mouritsen, Copenhagen Business School,
Michael Power, London School of Economics and Political Science,
Keith Robson, Cardiff Business School, University of Cardiff,
Kerstin Sahlin, Uppsala
Universitet,
Sajay Samuel, Clinical Faculty, Smeal College of Business Administration, University Park
Nicholas Seybert, University of Texas at Austin,
Michael D. Shields, Schaberg Endowed Chair in Accounting, Michigan State University,
Prem Sikka, University of Essex,
Hugh Willmott, University of Cardiff,
Joni Young, University of New Mexico.
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Preface
1: Christopher S. Chapman, David J. Cooper, and Peter B. Miller: Linking Accounting, Organizations and Institutions
2: Thomas Ahrens: Everyday Accounting Practices and Intentionality
3: Patricia J. Arnold: Institutional Perspectives on the Internationalization of Accounting
4: Jane Baxter and Wai Fong Chua: Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice
5: Alnoor Bhimani and Michael Bromwich: Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information
6: Jacob G. Birnberg and Michael D. Shields: Organizationally Oriented Management Accounting Research in the U.S.: A Case Study of the Diffusion of a Research Innovation
7: Salvador Carmona and Mahmoud Ezzamel: On the Relationship between Accounting and Social Space
8: Barbara Czarniawska and Jan Mouritsen: What is the Object of Management? How Management Technologies Help to Create Manageable Objects
9: Marie-Laure Djelic and Kerstin Sahlin: Governance and its Transnational Dynamics: Towards a Re-ordering of our World?
10: Christopher Humphrey and Anne Loft: Governing Audit Globally - IFAC, the New International Financial Architecture and the Auditing Profession
11: Sten Jönsson: The Study of Controller Agency
12: Vincent-Antonin Lepinay and Michel Callon: Sketch of Derivations in Wall Street and Atlantic Africa
13: Robert Libby and Nicholas Seybert: Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice
14: Theodore M. Porter: Accounts of Science
15: Michael Power: Financial Accounting Without a State
16: Keith Robson and Joni Young: Socio-political Studies of Financial Reporting and Standard Setting
17: Sajay Samuel, Mark A. Covaleski, and Mark W. Dirsmith: On the Eclipse of Professionalism in Accounting: An Essay
18: Prem Sikka and Hugh Willmott: All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization
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The specification in this catalogue, including without limitation price, format, extent, number of illustrations, and month of publication, was as accurate as possible at the time the catalogue was compiled. Occasionally, due to the nature of some contractual restrictions, we are unable to ship a specific product to a particular territory. Jacket images are provisional and liable to change before publication.
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