1. bookVolume 61 (2015): Edition 4 (August 2015)
Détails du magazine
Première parution
22 Feb 2015
4 fois par an
Accès libre

The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Publié en ligne: 21 Aug 2015
Volume & Edition: Volume 61 (2015) - Edition 4 (August 2015)
Pages: 32 - 40
Reçu: 01 May 2015
Accepté: 01 Jul 2015
Détails du magazine
Première parution
22 Feb 2015
4 fois par an

1. Anthony, R., & Govindarajan V. (2006). Management control systems. New York: McGraw-Hill.Search in Google Scholar

2. Arnold, P. J. (2009). Global financial crisis. The challenge to accounting research. Accounting, Organizations and Society, 34(6/7), 803–809. http://dx.doi.org/10.1016/j.aos.2009.04.004Search in Google Scholar

3. Arnold, P. J. (2012). The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society, 37(6), 361–381. http://dx.doi.org/10.1016/j.aos.2012.05.001Search in Google Scholar

4. Baker, C. R. (2005). What is the meaning of “the public interest”? Accounting, Auditing & Accountability Journal, 18(5), 690–703.10.1108/09513570510620510Search in Google Scholar

5. Biondi, Y., & Suzuki T. (2007). Socio-economic impacts of international accounting standards: An introduction. Socio-Economic Review, 5(4), 585–602. http://dx.doi.org/10.1093/ser/mwm011Search in Google Scholar

6. Boyce, G. (2014). Professionalism, the public interest, and social accounting. In S. Mintz (Ed.), Accounting for the public interest, advances in business ethics research (pp. 115–139). Dordrecht: Springer. http://dx.doi.org/10.1007/978-94-007-7082-9_6Search in Google Scholar

7. Boyer, R. (2007). Assessing the impact of fair value upon financial crises. Socio-Economic Review, 5(4), 779–807. http://dx.doi.org/10.1093/ser/mwm018Search in Google Scholar

8. Bryer, R. (2012). Americanism and financial accounting theory—Part 1: Was America born capitalist? Critical Perspectives on Accounting, 23(7/8), 511–555. http://dx.doi.org/10.1016/j.cpa.2012.09.003Search in Google Scholar

9. Burchell, S., Clubb, C., & Hopwood, A. G. (1985). Accounting in its social context: Towards a history of value added in the United Kingdom. Accounting, Organizations and Society, 10(4), 381–413. http://dx.doi.org/10.1016/0361-3682(85)90002-9Search in Google Scholar

10. Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 15(1), 5–27. http://dx.doi.org/10.1016/0361-3682(80)90017-3Search in Google Scholar

11. Collison, J. D. (2003). Corporate propaganda: Its implications for accounting and accountability. Accounting, Auditing & Accountability Journal, 16(5), 853–886. http://dx.doi.org/10.1108/09513570310505989Search in Google Scholar

12. Cooper, C. (2015). Accounting for the fictitious: A Marxist contribution to understanding accounting’s roles in the financial crisis. Critical Perspectives on Accounting. Retrieved from http://dx.doi.org/10.1016/j.cpa.2014.08.002Search in Google Scholar

13. Cooper, D. J., & Sherer, M. J. (1984). The value of corporate accounting reports: Arguments for a political economy of accounting. Accounting, Organizations and Society, 9(3/4), 207–232. http://dx.doi.org/10.1016/0361-3682(84)90008-4Search in Google Scholar

14. Dillard, F. J. (1991). Accounting as a critical social science. Accounting, Auditing & Accountability Journal, 4(1), 8–28. http://dx.doi.org/10.1108/09513579110143849Search in Google Scholar

15. Francis, R. J. (1990). After virtue? Accounting as a moral and discursive practice. Accounting, Auditing & Accountability Journal, 3(3), 5–17. http://dx.doi.org/10.1108/09513579010142436Search in Google Scholar

16. Funnell, W. (2004). Accounting and the pursuit of utopia: The possibility of perfection in Paraguay. Accounting Historians Journal, 31(1), 57–92.10.2308/0148-4184.31.1.57Search in Google Scholar

17. Funnell, W. (2007). Accounting and the virtues of anarchy. The Australasian Accounting Business & Finance Journal, 1(1), 18–27.10.14453/aabfj.v1i1.2Search in Google Scholar

18. Gomes, D. (2008). The interplay of conceptions of accounting and schools of thought in accounting history, Accounting History, 13(4), 479-509. http://dx.doi.org/10.1177/1032373208095480Search in Google Scholar

19. Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation? Accounting, Auditing & Accountability Journal, 19(6), 793–819. http://dx.doi.org/10.1108/09513570610709872Search in Google Scholar

20. Henry, E., & Holzmann, O. J. (2009). FASB, IASB respond to financial crisis. Journal of Corporate Accounting & Finance, 20(3), 71–75. http://dx.doi.org/10.1002/jcaf.20487Search in Google Scholar

21. Hines, R. D. (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251–261. http://dx.doi.org/10.1016/0361-3682(88)90003-7Search in Google Scholar

22. Hines, R. D. (1991). The FASB’s conceptual framework, financial accounting and maintenance of the social world. Accounting, Organizations and Society, 16(4), 313–331. http://dx.doi.org/10.1016/0361-3682(91)90025-ASearch in Google Scholar

23. Hopwood, A. G. (1990). Accounting and organization change. Accounting, Auditing & Accountability Journal, 3(1), 7–17. http://dx.doi.org/10.1108/09513579010145073Search in Google Scholar

24. Hopwood, A. G. (2009). The economic crisis and accounting: Implications for the research community. Accounting, Organizations and Society, 34(6/7), 797–802. http://dx.doi.org/10.1016/j.aos.2009.07.004Search in Google Scholar

25. International accounting standards board (IASB) (May 2011). IFRS 13 Fair value measurement. Project summary and feedback statement. Retrieved from http://www.ifrs.org/Current-Projects/IASB-Projects/Fair-Value-Measurement/IFRS-13-Fair-Value-Measurement/Documents/FairValueMeasurementFeedbackstatement_May2011.pdfSearch in Google Scholar

26. Klamer, A., & McCloskey, D. (1992). Accounting as a master metaphor of economics. European Accounting Review, 1(1), 145–160. http://dx.doi.org/10.1080/09638189200000008Search in Google Scholar

27. Krugman, P. (2009, December 28). The big zero. The New York Times. Retrieved from http://economistsview.typed.com/economistsview/2009/paul-krugman-thebig-zero.htmlSearch in Google Scholar

28. Laughlin, R. (1999). Critical accounting: Nature, progress and prognosis. Accounting, Auditing & Accountability Journal, 12(1), 73–78. http://dx.doi.org/10.1108/09513579910259942Search in Google Scholar

29. Laux, C., & Leuz, C. (2009). The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society, 34(6/7), 826–834. http://dx.doi.org/10.1016/j.aos.2009.04.003Search in Google Scholar

30. Lehman, C., & Tinker, T. (1987). The “real” cultural significance of accounts. Accounting, Organizations and Society, 12(5), 503–522. http://dx.doi.org/10.1016/0361-3682(87)90033-XSearch in Google Scholar

31. Macintosh, N. B. (2009). Accounting and the truth of earnings reports: Philosophical considerations. European Accounting Review, 18(1), 141–175. http://dx.doi.org/10.1080/09638180802327073Search in Google Scholar

32. Magnan, M. L. (2009). Fair value accounting and the financial crisis: Messenger or contributor? Accounting Perspectives, 8(3), 189–213. http://dx.doi.org/10.1506/ap.8.3.1Search in Google Scholar

33. Mala, R., & Chand, P. (2012). Effect of the global financial crisis on accounting convergence. Accounting and Finance, 52(1), 21–46. http://dx.doi.org/10.1111/j.1467-629X.2011.00418.xSearch in Google Scholar

34. McSweeney, B. (2009). The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and finance theories and practices. Accounting, Organizations and Society, 34(6/7), 835–848. http://dx.doi.org/10.1016/j.aos.2009.04.007Search in Google Scholar

35. Morgan, G. (1988). Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting, Organizations and Society, 13(5), 477–485. http://dx.doi.org/10.1016/0361-3682(88)90018-9Search in Google Scholar

36. Napier, C. J. (2006). Accounts of change: 30 years of historical accounting research. Accounting, Organizations and Society, 31(4/5), 445–507. http://dx.doi.org/10.1016/j.aos.2005.12.004Search in Google Scholar

37. Neu, D., & Taylor, A. (1996). Accounting and the politics of divestment. Critical Perspectives on Accounting, 7(4), 437–460. http://dx.doi.org/10.1006/cpac.1996.0046Search in Google Scholar

38. Nölke, A. (2009). The politics of accounting regulation: Responses to the subprime crisis. In E. Helleiner, S. Pagliari, & H. Zimmermann (Eds.), Global finance in crisis: The politics of international regulatory change (pp. 37-55). London: RoutledgeSearch in Google Scholar

39. Parker, D. L. (1999). Historiography for the new millennium: Adventures in accounting and management. Accounting History, 4(2), 11–42. http://dx.doi.org/10.1177/103237329900400204Search in Google Scholar

40. Potter, B. N. (2005). Accounting as a social and institutional practice: Perspectives to enrich our understanding of accounting change. ABACUS, 41(3), 265–289. http://dx.doi.org/10.1111/j.1467-6281.2005.00182.xSearch in Google Scholar

41. Power, M. (1999). The audit society: Rituals of verification. Oxford: OUP. http://dx.doi.org/10.1093/acprof:oso/9780198296034.001.0001Search in Google Scholar

42. Power, M. (2010). Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research, 40(3), 197–210. http://dx.doi.org/10.1080/00014788.2010.9663394Search in Google Scholar

43. Richardson, A. J. (1987). Accounting as a legitimating institution. Accounting, Organizations and Society, 12(4), 341–355. http://dx.doi.org/10.1016/0361-3682(87)90023-7Search in Google Scholar

44. Roberts, J., & Jones, M. (2009). Accounting for self-interest in the credit crisis. Accounting, Organizations and Society, 12(4), 856–867. http://dx.doi.org/10.1016/j.aos.2009.03.004Search in Google Scholar

45. Rudkin, K. (2007). Accounting as myth maker. The Australasian Accounting Business & Financial Journal, 1(2), 13–24.10.14453/aabfj.v1i2.2Search in Google Scholar

46. Sikka, P. (2001), Regulation of accountancy and the power of capital: Some observations. Critical Perspectives on Accounting, 12(2), 199–211. http://dx.doi.org/10.1006/cpac.2001.0466Search in Google Scholar

47. Sikka, P. (2009). Financial crisis and the silence of the auditors. Accounting, Organizations and Society, 34(6/7), 868–873. http://dx.doi.org/10.1016/j.aos.2009.01.004Search in Google Scholar

48. Sikka, P. (2012, May 9–11). Bad distribution of income and economic crisis: The hand of accountancy. Paper presented at the 35th European Accounting Association conference, Ljubljana.Search in Google Scholar

49. Solomons, D. (1991). Accounting and social change: A neutralist view. Accounting, Organizations and Society, 16(3), 287–295. http://dx.doi.org/10.1016/0361-3682(91)90005-YSearch in Google Scholar

50. Suzuki, T. (2003). The accounting figuration of business statistics as a foundation for the spread of economic ideas. Accounting, Organizations and Society, 28(1), 65–95. http://dx.doi.org/10.1016/S0361-3682(02)00033-8Search in Google Scholar

51. Tinker, T. (1980). Towards a political economy of accounting: An empirical illustration of the Cambridge controversies. Accounting, Organizations and Society, 5(1), 147–161. http://dx.doi.org/10.1016/0361-3682(80)90031-8Search in Google Scholar

52. Tinker, T. (1991). The accountant as partisan. Accounting, Organizations and Society, 16(3), 297–310. http://dx.doi.org/10.1016/0361-3682(91)90006-ZSearch in Google Scholar

53. Tinker, T. (2012). Towards a political economy of accounting. An empirical illustration of the Cambridge controversies—An update. African Journal of Accounting, Auditing and Finance, 1(2), 113–129. http://dx.doi.org/10.1504/AJAAF.2012.048051Search in Google Scholar

54. Walker, M. (2010). Accounting for varieties of capitalism: The case against a single set of global accounting standards. The British Accounting Review, 42(3), 137–152. http://dx.doi.org/10.1016/j.bar.2010.04.003Search in Google Scholar

55. Walters, M. (2004). Alternative accounting thought and the prison-house of metaphor. Accounting, Organizations and Society, 29(2), 157–187. http://dx.doi.org/10.1016/S0361-3682(02)00054-5Search in Google Scholar

56. Zhang, Y., & Andrew, J. (2014). Financialisation and the conceptual framework. Critical Perspectives on Accounting, 25(1), 71–95. http://dx.doi.org/10.1016/j.cpa.2012.11.012Search in Google Scholar

Articles recommandés par Trend MD

Planifiez votre conférence à distance avec Sciendo