Accounting Control and Controlling Accounting. by Jane Broadbent, Richard Laughlin PDF
By Jane Broadbent, Richard Laughlin
This ebook advocates and illustrates using Interdisciplinary and important views on Accounting as a way to examine Accounting regulate at a societal point and to teach how accounting is 'regulated' inside agencies. Interdisciplinary and significant views on Accounting derives from a view that accounting isn't really a part of and shouldn't be solely considered from a neo-classical economics standpoint, yet, relatively, will be knowledgeable and analysed from replacement social technological know-how views. The publication offers a demonstration of the facility of this pondering to examine key huge parts of accounting involvement in societies and agencies, that are often called 'accounting legislation' and the 'regulation of accounting'.
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Additional info for Accounting Control and Controlling Accounting. Interdisciplinary and Critical Perspectives
Whilst we have written extensively on these matters the aim in this book is to bring together, for the first time, many of our ideas that are spread over numerous journal articles, book chapters, etc. The contents of the book will provide an overview and in places a development of our work and in doing so will also provide an analysis and critique of accounting control and controlling accounting. The book should be read as both an academic argument as well as a recounting of a personal journey to understanding.
An adaptation of Habermas’ understanding of society. Using this model gives ‘steering media’ and ‘systems’ a tangible nature in terms of being societal (steering) institutions and organisations respectively. These societal (steering) institutions and organisations are interconnected through ‘steering mechanisms’. These steering mechanisms are used by societal (steering) institutions to perform their societally sanctioned regulatory responsibility to try to ensure that societal organisations achieve societal lifeworld expectations.
Our research has been located in a range of projects to understand change in the public services. It has considered both the regulatory nature of proposed changes to public sector organisations as well as the reactions of these organisations to these requirements. These regulatory requirements have been driven by and imbued with different forms of accounting. They have not been welcomed and have been often resented and strongly resisted. The title of Accounting Control and Controlling Accounting is intended to capture this dynamic since it is the main focus of the contents of the book.
Accounting Control and Controlling Accounting. Interdisciplinary and Critical Perspectives by Jane Broadbent, Richard Laughlin