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Accounting, Organizations, and Institutions

Accounting, Organizations, and Institutions Essays in Honour of Anthony Hopwood

Author: Christopher S. Chapman; David J. Cooper; Peter Miller
Publisher: Oxford University Press
ISBN: 9780199644605
Published In: March 2012
Format: Paperback , 464 pages
Jurisdiction: U.K. ? Disclaimer:
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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, was 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.

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

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

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.

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, University of Gothenburg,
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 University,
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.