By Norman B. Macintosh, Trevor Hopper
This e-book comprises 35 conscientiously chosen and abridged models of scholarly monetary and managerial examine articles through world-class researchers ranging throughout a large spectrum of the social, political and philosophical facets of monetary and managerial accounting details and practices to target accounting's wider function and influence on agencies and society at large.While each one article used to be considerably culled in an effort to spotlight its imperative findings and its new angle, care used to be exercised to take care of the integrity of the authors' paintings. the result's a suite of easily obtainable learn together with: classics and seminal articles, a range of extra modern articles, and up to date articles that transcend the normal. therefore, the booklet pushes the bounds past that of traditional accounting inspiration and research.This anthology could be of curiosity in particular to graduate scholars because it offers a huge sampling of influential learn reports provided in a hugely available layout. it may even be of significant curiosity to stylish practitioners who're taken with the present kingdom of the accounting international within the wake of the new cascade of so-called "accounting scandals". The wish is also to assist bridge the space among the practitioners' and the scholarly researchers' Worlds.
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Extra info for Accounting, the Social and the Political: Classics, Contemporary and Beyond
With examples from early colonialism, it is relatively easy to agree on the importance of the military (rather than marginal productivity) factors in determining the profit-wage ratio. Similarly, we have little difficulty detecting other such socio-political forces in societies ‘unlike’ our own. What needs to be done in political economy is to construct a theory for explaining income distribution and market conditions in our industrial societies. E. (1969). The neo-classical theory of production and distribution.
A PEA approach - by emphasizing the institutional features of society and adopting a conflict model of society - provides a framework for studies which attempt to uncover the influence that narrow sectional interests have in defining accounting problems and indeed the choice of feasible ways of resolving these problems. Thus, the problems in accounting for multinational companies are conventionally interpreted in terms of the problems for the multinationals - in relation, for example, to currency translation.
E. (1969). The neo-classical theory of production and distribution. Oxford: Cambridge University Press. Fisher, L. (1930). Theory of interest. London: Macmillan. R. (1946). Value and capital (2nd Edition). London: Oxford University Press. Hirshleifer, J. (1971). Investment, interest and capital. Englewood Cliffs, NJ: Prentice-Hall. M. (1936). The general theory of employment, interest and money. London: Macmillan. A. (1966). ‘Summing up’ in paradoxes in capital theory: A Symposium. Quarterly Journal of Economics, 568-583.