Understanding The Sociology Of The Accounting Profession
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Understanding The Sociology Of The Accounting Profession
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Author : Jasvinder Sidhu
language : en
Publisher: Springer Nature
Release Date : 2023-06-30
Understanding The Sociology Of The Accounting Profession written by Jasvinder Sidhu and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-30 with Business & Economics categories.
This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia’s two leading accounting bodies. It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession. In doing so, it illustrates key historical developments in Australia’s society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.
Sociological Perspectives On Modern Accountancy
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Author : Robin Roslender
language : en
Publisher: Routledge
Release Date : 2002-11-01
Sociological Perspectives On Modern Accountancy written by Robin Roslender and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-11-01 with Social Science categories.
First Published in 2004. The subject of this text is modern accountancy, which is to be considered from a sociological perspective. The logical starting point is to map out the chosen subject, modern accountancy, before saying something about the particular disciplinary perspective, sociology, from which it is to be viewed. The volume is split into two parts the sociology of accountancy and Sociology for accounting.
Inside Accounting
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Author : David Leung
language : en
Publisher: Routledge
Release Date : 2016-05-23
Inside Accounting written by David Leung and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-23 with Business & Economics categories.
Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.
Accounting As Social And Institutional Practice
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Author : Anthony G. Hopwood
language : en
Publisher: Cambridge University Press
Release Date : 1994-10-06
Accounting As Social And Institutional Practice written by Anthony G. Hopwood and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-10-06 with Business & Economics categories.
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing 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 this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
Accounting Organizations And Institutions
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Author : Christopher S. Chapman
language : en
Publisher: OUP Oxford
Release Date : 2009-08-13
Accounting Organizations And Institutions written by Christopher S. Chapman and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-13 with Business & Economics categories.
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.
Accounting For The Public Interest
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Author : Steven Mintz
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-10-04
Accounting For The Public Interest written by Steven Mintz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-04 with Philosophy categories.
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Certified Public Accounting
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Author : Paul D. Montagna
language : en
Publisher:
Release Date : 1974
Certified Public Accounting written by Paul D. Montagna and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with Business & Economics categories.
Accounting And Social Theory
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Author : Lisa Jack
language : en
Publisher: Taylor & Francis
Release Date : 2016-10-14
Accounting And Social Theory written by Lisa Jack and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-14 with Business & Economics categories.
Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
The Research Practice Gap On Accounting In The Public Services
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Author : Laurence Ferry
language : en
Publisher: Springer
Release Date : 2018-11-11
The Research Practice Gap On Accounting In The Public Services written by Laurence Ferry and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-11 with Political Science categories.
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Making Up Accountants
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Author : Fiona Anderson-Gough
language : en
Publisher: Routledge
Release Date : 2018-12-24
Making Up Accountants written by Fiona Anderson-Gough and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-12-24 with Business & Economics categories.
First published in 1998, this organizational and professional socialization of trainee chartered accountants reports the findings of an ICAEW funded research project which explored the training and socialization of trainee accountants in two Big Six firms in the UK. The background to the research, particularly the under-researched nature of the socialization of accountants, is outlined. The research issues are located within the institutional context of the accounting profession in the UK and the academic literature on the professions and professional socialization. The main research findings reported concern. The main research findings reported concern the development of trainees’ understandings of their professional indentity; the role of formal processes and informal norms within socialization; the relationship of professional identity to notions of client service, firm identity, divisionalization, and career success.