Critical accounts
著者
書誌事項
Critical accounts
Macmillan, 1990
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注記
Includes bibliography and index
内容説明・目次
内容説明
A collection of essays which are a product of the First Interdisciplinary Perspectives on Accounting Conference, held at the University of Manchester 1985. Accounting theory, policy, control of labour, alternative accounting calculations, power and the profession itself are discussed. Starting from papers surveying the area, the book then offers a multitude of suggestions for future study which should be of interest not only to accountants but also to social scientists and policy makers concerned about the nature and pervasiveness of accounting in society, particularly the impact of forms of accounting calculations in all types of organization.
目次
- Part 1 Major issues in theory and policy: a critical analysis of accounting thought - prognosis and prospects for understanding and changing accounting systems design, Richard Laughlin and Tony Lowe
- displacing the corporation with deconstructionism and dialectics, Tony Tinker and Marilyn Neimark
- accounting for feasible socialism - accounting, industrial democracy and the theory of the firm, Jim Tomlinson. Part 2 Accounting and the control of labour: factories of the past and of the future - the impact of robotics on workers and management accounting systems, Mark Young and Jon Davis
- accounting as discipline, John Roberts and Robert Scapens
- joint consultation and the disclosure of information - an historical perspective, Philip Bougen and Stuart Ogden
- annual reports in an ideological role - a critical theory analysis, Norman Macintosh
- power/accounts and ideology, Gavin Murray. Part 3 Alternative accounting calculations: accounting - tool of business or tool of society?, Derek Bailey
- a Marxian analysis of national income and expenditure, Jon Gubbay
- measuring the performance of worker co-operatives, Keith Jefferis and Alan Thomas
- consequences of the failure to account for externalities, Martin Freedman and Anthony Stagliano
- corporate social accounting and the capitalist enterprise, Colwyn Jones
- value for money auditing - some observations on its origins and theory, Brendan McSweeney and Michael Sherer. Part 4 The accounting profession and power: serving the public interest? - a critical analysis of a professional claim, Hugh Willmott
- the accountancy profession in the class structure, Anthony Puxty
- understanding the development of the accountancy profession in the United Kingdom, David Cooper and Keith Robson
- power and the study of the accounting profession, Peter Booth and Neil Cocks.
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