decision analysis advocated in traditional management accounting typically excludes a wide range of nonfinancial activities and …

Although sociologists have been studying professions for many years it is only more recently that accounting … Australian accounting profession for the period from 1953 to 1985. Drawing on the literature from the sociology of professions …

companies in Pakistan is presented. It focuses on the influence of societal culture on the development of accounting and control … practices in the organisation. Four specific issues are examined: How do organisations initiate accounting and control systems … understanding of the dynamics of accounting and control systems in organisations. The local nature of rationality is demonstrated by …

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 … has been to define what they view as comprising the public sector. Concludes that there is still a paucity of research in … of the “new” accounting and the ways in which it is institutionalized and maintained.  …