Recherche et action : la comptabilité dans son contexte. Une étude de la politique éditoriale d'Accounting Organizations dans Society

This article goes back on the research programme that Accounting, Organizations and Society (AOS) has been promoting for the past 25 years. The research programme is envisaged here through the editorials written by AOS' editor-in-chief, Anthony G. Hopwood. In these short contributions, Hopwood has advocated for the study of accounting « in action », that is to say as being immersed in its social and organisational context. In spite of the strong methodological requirements implied by Hopwood's research agenda, a strong academic legitimacy has been gained and substantial research been produced.