Accounting has an ever-increasing significance in contemporary society; its practices are seen as fundamental to the development and functioning of modern capitalist societies. This book showcases some of the pioneering work that has persuasively explained to what extent economic life is constituted through the calculative practices of accounting.
Accounting has an ever-increasing significance in contemporary society; its practices are seen as fundamental to the development and functioning of modern capitalist societies. This book showcases some of the pioneering work that has persuasively explained to what extent economic life is constituted through the calculative practices of accounting.
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.
Inhaltsangabe
* 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
* 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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