within a social‐science domain. Accounting is a technology but it is not ideologically sterile. Critical social science … the ideological base of such manifestations in, or related to, accounting.  …

One major development in the upsurge of accounting interest in environmental issues has been a quantum leap in the … recognition of the extent of the crucial role that economics plays in constituting accounting thought and practice. “Conventional … become familiar territory. However, a further, most important, development in accounting has largely gone unnoticed, the …

The impersonal side of accounting for nature is discussed, where accounting reduces the environment to mere monetary … interests of sacrificing the environment to industrial, national and professional self‐advancement in the name of accounting, i …

Analyses the role of accounting data in collective bargaining in ot‐for‐profit organizations in four Canadian cases … employer equivocality is low and union heterogeneity is high, the analysis reveals that accounting data are not sought for …, and the extent of recourse to, accounting data.  …

Reviews some recent contributions to “alternative” accounting research in relation to the changes which have taken … of the “new” accounting and the ways in which it is institutionalized and maintained.  …

Delineates differing attitudes towards knowledge of the past in accounting and illustrates one of these by referring to … accounting histories informed by the work of Michel Foucault. Foucauldian accounting histories are a part of the pluralization of … accounting history. Its categories of description and its view of history are different from traditional accounting history …

ideologies of eutrality and independence in accounting.  …

Seeks to improve understanding of the use of accounting in the control of manufacturing enterprises in Algeria …. Examines by interview in four state‐owned enterprises the use of accounting data in pricing, output and product mix decisions … over that of accounting was related to objectives set for enterprises rather than to any dearth of accounting expertise …

used as a measure of understandability with audiences of differing accounting sophistication to measure the predictability …” as a desirable characteristic of accounting disclosures since there is a danger that the intended messages are of a …