Accounting and Social Theory

An introduction


Author: Lisa Jack

Publisher: Routledge

ISBN: 1317328302

Category: Business & Economics

Page: 144

View: 3255

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.

An Introduction to Modern Financial Reporting Theory


Author: Brian A Rutherford

Publisher: SAGE

ISBN: 9780761966074

Category: Business & Economics

Page: 179

View: 8702

This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.

An introduction to law and social theory


Author: Reza Banakar,Max Travers

Publisher: Hart Pub


Category: Law

Page: 367

View: 2742

Although most law schools recognize the value of introducing students to a broader sociological perspective on law, this usually falls short of a full engagement with sociology as an academic discipline. This book introduces a wide range of sociological traditions, and how they can be used in investigating law and legal institutions. The book is organized into six sections on classical sociology of law, structural functionalism and systems theory, critical approaches, interpretive approaches, postmodernism, and pluralism and globalization, and a conclusion that discusses the relationship between law and sociology. Each of the chapters is written by a specialist who reviews the literature, and discusses how the approach can be used in researching different topics.

International Accounting and Transnational Decisions


Author: S. J. Gray

Publisher: Butterworth-Heinemann

ISBN: 1483135683

Category: Business & Economics

Page: 512

View: 3031

International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.

Planning Theory

From the Political Debate to the Methodological Reconstruction


Author: Franco Archibugi

Publisher: Springer Science & Business Media

ISBN: 9788847006966

Category: Political Science

Page: 126

View: 2309

Planning Theory expresses a sound unease about the direction taken by the current analysis and criticism of planning experiences. To oppose the debate that freezes planning as a permanently declining engagement, this book aims to identify the essential guidelines of a re-launch of planning processes and techniques, configuring a kind of neo-discipline. This builds upon a multi-disciplinary integration - never seen and experimented with until now.

Methodological Issues in Accounting Research

Theories, Methods and Issues


Author: Zahirul Hoque

Publisher: Spiramus Press Ltd

ISBN: 9781904905134

Category: Business & Economics

Page: 538

View: 5162

A major problem confronting a researcher is which theoretical perspective is considered most apt. This book provides a good guideline as to why and how to choose a particular theory or method to study an organizational phenomenon such as accounting. The contributors to this collection are world-renowned in their respective field. Each chapter documents the latest research in accounting and control systems. The book is primarily intended for research students and academic researchers in the areas of accounting and practices in organizations. The book can also be used for undergraduate and postgraduate accounting methodology courses, and research organizations/consulting firms in the accounting and business field.

Social Compliance Accounting

Managing Legitimacy in Global Supply Chains


Author: Muhammad Azizul Islam

Publisher: Springer

ISBN: 3319099973

Category: Business & Economics

Page: 133

View: 5368

This book covers key discussions involving major US and European multinational companies (MNCs) that source products from suppliers in developing countries. Due to the transfer of production from developed to developing nations, there is an urgent need to establish social compliance as a new form of Corporate Social Responsibility (CSR) and a means by which MNCs can meet expected social standards. The cases described are internationally relevant and can be seen to reflect or represent the behavior of many MNCs and their suppliers in developing nations. The discussion offers essential insights into how different levels of social compliance risk and pressure (including broader stakeholder concerns) move managers to adopt or embrace particular social compliance accounting, reporting and auditing strategies. The book will help readers to understand the major concerns, challenges and dilemmas faced by management in the supply chains of MNCs, and proposes measures that can be taken to resolve those dilemmas. Most importantly, it develops a systematic method of assessing the social compliance performance of suppliers to MNCs. This includes highly detailed accounts of the social compliance performance of suppliers within the clothing industry (in a developing nation) that supply goods to the extensive US and European markets. The book offers a valuable guide, not only for corporate managers but also for practitioners, researchers, academics, and undergraduate and postgraduate business students.

The Japanese Style of Business Accounting


Author: Shyam Sunder,Hidetoshi Yamaji

Publisher: Greenwood Publishing Group

ISBN: 9781567202199

Category: Business & Economics

Page: 268

View: 9562

In this unique volume, a Japanese and U.S. editor have collaborated to bring an understanding of Japanese accounting practices, perspectives, and implications to the English speaking audience. The 14 chapters of this book take a sweeping view of accounting, covering methods, data, theories, and comparisons. Institutionalism has been a major force in accounting thinking in the United States as well as Japan. The influence of Marxian theory on Japanese accounting, and social science thinking remains vastly underappreciated in the United States. A direct comparison of Japanese and U.S. factor markets, and Korean and German accounting practices also reveals additional important differences.

Sustainability Accounting and Accountability


Author: Delphine Gibassier,Jeffrey Unerman

Publisher: Routledge

ISBN: 1136714006

Category: Business & Economics

Page: 364

View: 7435

This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.

An Introduction to Law and Regulation

Text and Materials


Author: Bronwen Morgan,Karen Yeung

Publisher: Cambridge University Press

ISBN: 1139461362

Category: Law

Page: N.A

View: 7763

In recent years, regulation has emerged as one of the most distinct and important fields of study in the social sciences, both for policy-makers and for scholars who require a theoretical framework that can be applied to any social sector. This timely textbook provides a conceptual map of the field and an accessible and critical introduction to the subject. Morgan and Yeung set out a diverse and stimulating selection of materials and give them context with a comprehensive and critical commentary. By adopting an interdisciplinary approach and emphasising the role of law in its broader social and political context, it will be an invaluable tool for the student coming to regulation for the first time. This clearly structured, academically rigorous title, with a contextualised perspective, is essential reading for all students of the subject.

Inflation Accounting

An Introduction to the Debate


Author: Geoffrey Whittington

Publisher: Cambridge University Press

ISBN: 9780521270557

Category: Business & Economics

Page: 243

View: 7329

Describes the theoretical and practical aspects of alternative methods of inflation accounting. Simple numerical examples enable the reader to evaluate the relative practical solutions to the inflation-accounting problem now being implemented in the U.K., U.S., and throughout the English-speaking world.

Inside Accounting

The Sociology of Financial Reporting and Auditing


Author: Dr David Leung

Publisher: Gower Publishing, Ltd.

ISBN: 1409460339

Category: Business & Economics

Page: 158

View: 8501

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.

Foucault's New Domains


Author: Mike Gane,Terry Johnson

Publisher: Routledge

ISBN: 1134883366

Category: Social Science

Page: 240

View: 4658

This major collection brings Foucault's later work into sharp focus and illustrates some of the ways in which it is informing developments in the social sciences. Concise, clear and wide-ranging it provides an essential accessory to the understanding one of the key thinkers in the twentieth century.

Methodology and Method in History (RLE Accounting)

A Bibliography


Author: Lee D. Parker,Finley O. Graves

Publisher: Routledge

ISBN: 1317974026

Category: Business & Economics

Page: 264

View: 5938

This bibliography provides the reader with a comprehensive reference tool that will enhance understanding of methodological issues and enable the user to employ research methods appropriate to their subject of study. It also provides accounting historians a comprehensive data base for the development of papers addressing methodological issues in an accounting history context. Access to this type of resource is particularly crucial to the development of accounting history research since the number of papers dealing with methodological issues published in accounting history literature is very small. Hence the references in this bibliography are drawn from the literature of general history, economic and business history, legal and social history and philosophy. The scope and range of its contents are broad – references are taken from texts as well as papers published in over 450 journals.

Financial Accounting

Practice and Principles


Author: Jan Bebbington,Rob Gray,Richard Laughlin

Publisher: Cengage Learning EMEA

ISBN: 9781861527714

Category: Business & Economics

Page: 452

View: 383

The successful systems based formula for teaching financial accounting that gained such academic acclaim in its first and second editions, is back! Financial Accounting remains the student’s favourite! The third edition is more streamlined, more user friendly and even more accessible. An in-depth, worked example from an actual partnership, brings alive for students the accounting issues involved in partnerships, a required topic of accreditation. Financial Accounting is based on a threefold approach: an organizational flow-model is used to locate financial accounting in its organizational context; this model is then used to derive a systematic logical approach to financial accounting and the construction of the financial statements; and the text attempts to forge a firm link between the traditional diet of introductory financial accounting and the wider issues of accounting theory. Financial Accounting is the ideal text for undergraduate Accounting students.

The Application of the Controllability Principle and Managers’ Responses

A Role Theory Perspective


Author: Franz Michael Fischer

Publisher: Springer Science & Business Media

ISBN: 9783834960306

Category: Business & Economics

Page: 318

View: 3298

Franz Michael Fischer investigates the relationships between the application of the controllability principle and managers’ cognitive, affective, and behavioral responses. The author further explores the impact of several important contextual factors on the basic relationships and, thus, develops moderated mediation models. He reveals that the application of the controllability principle has a significant effect on role stress and role orientation which, in turn, are related to managerial performance and affective constructs.

Environmental Accounting in Theory and Practice


Author: K. Uno,Peter Bartelmus

Publisher: Springer Science & Business Media

ISBN: 9780792345596

Category: Business & Economics

Page: 461

View: 4999

Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.

The Sociological Quest

An Introduction to the Study of Social Life


Author: Evan Willis

Publisher: Rutgers University Press

ISBN: 9780813523675

Category: Social Science

Page: 147

View: 1025

Beginning a course in sociology can be a daunting experience. Evan Willis's engaging "primer" smoothes the path for introductory students, guiding them through the complex ideas of Durkheim, Weber, Marx, and Mills. By reading about events on a national and international level that have shaped their own lives and the societies in which they live, students will learn in a meaningful way what it means to have a "sociological imagination." Willis explains the distinction between concepts like social and sociological, cultural and historical, micro and macro, and theory and method with a humor and clarity that will encourage students to delve deeper into the field. The Sociological Quest has been a must-read for students since the publication of the first edition in 1993. This expanded and revised third edition, which features examples from current events on both a national and international level, will have a permanent place on the syllabus of any introductory course in sociology.

An Introduction to Criminological Theory


Author: Marilyn McShane

Publisher: Routledge

ISBN: 1135632731

Category: Reference

Page: 300

View: 9232

First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.