This open access book provides an exploration of the consequences of the ontological differences between natural and social objects (sometimes described as objects of nature and objects of thought) in the workings of causal and agency relationships. One of its important and possibly original...

1. Introduction : scope of the book and survey of subsequent chapters -- 2. Further reflections on ontology -- 3. Bhaskar's transcendentalism and related philosophies -- 4. Social reality : its manifestation in accounting and management -- 5. Accounting representation and Baudrillard's orders of...