The aim of this article is to promote an understanding of accounting not only as a harmoniously organized painting but also as a collage, since accounting -- like a collage -- can be seen as a jumble riddled with discontinuities. With this in mind, the ways in which accounting is applied in...

From the many accounting objectives which have been suggested, it seems that the intended function of accounting is to reduce uncertainty in control and decision-making processes. However, after conducting a literature search of empirical studies of accounting in action we came to three...

This paper focuses on the way in which accounting is becoming institutionalized. A comparative and historical study of municipal accounting in Sweden and Norway is presented. Accounting is regarded as consisting of two systems -- the norm system and the action system. The relations between...