Download or read book Understanding the Sociology of the Accounting Profession written by Jasvinder Sidhu and published by Springer Nature. This book was released on 2023-06-30 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia’s two leading accounting bodies. It employs two complementary theoretical constructs namely, boundary work and exclusiveness versus market control, to explain the maintenance of professional boundaries in the Australian accounting profession. In doing so, it illustrates key historical developments in Australia’s society, economy and business world towards shaping the present structure and operations of the accounting profession, and the remaining professional bodies at the national level.
Download or read book Inside Accounting written by David Leung and published by Routledge. This book was released on 2016-05-23 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.
Download or read book Inside Accounting written by David Leung and published by Routledge. This book was released on 2016-05-23 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of people's affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leung's research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting community's institutions and authority are central to the accounting process and to the 'truth and fairness' of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than 'good enough' accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.
Download or read book Sociological Perspectives on Modern Accountancy written by Robin Roslender and published by Routledge. This book was released on 2002-11-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 2004. The subject of this text is modern accountancy, which is to be considered from a sociological perspective. The logical starting point is to map out the chosen subject, modern accountancy, before saying something about the particular disciplinary perspective, sociology, from which it is to be viewed. The volume is split into two parts the sociology of accountancy and Sociology for accounting.
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Download or read book Certified Public Accounting written by Paul D. Montagna and published by . This book was released on 1974 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Sociology of the Professions written by Keith M Macdonald and published by SAGE. This book was released on 1995-09-26 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This much-needed book provides a systematic introduction, both conceptual and applied, to the sociology of the professions. Keith Macdonald guides the reader through the chief sociological approaches to the professions, addressing their strengths and weaknesses. The discussion is richly illustrated by examples from and comparisons between the professions in Britain, the United States and Europe, relating their development to their cultural context. The social exclusivity that professions aim for is discussed in relation to social stratification, patriarchy and knowledge, and is thoroughly illustrated by reference to examples from medicine and other established professions, such as law and architecture. The themes of the book are drawn together in a final chapter by means of a case study of accountancy.
Download or read book The Institutionalization of the French Accounting Profession written by Carlos Andres Ramirez Villamarin and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Organizations and Institutions written by Christopher S. Chapman and published by Oxford University Press. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brings together the work of leading international accounting academics and social scientists. Explores a range of intellectual traditions in accounting research, and their implications for the social sciences more widely.
Download or read book Accounting as Social and Institutional Practice written by Anthony G. Hopwood and published by Cambridge University Press. This book was released on 1994-10-06 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
Download or read book The Accounting Profession written by Donald H. Chapin and published by DIANE Publishing. This book was released on 1996-12 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains the individual recommendations made by the major study groups affecting the accounting profession from 1972-95 & the actions taken on those recommendations. Includes a summary of the major studies, including the studies' report titles & information on the membership of the study groups; a list of experts on the subject of accounting & auditing & other knowledgeable individuals interviewed in the study; copies of written comments received from the AICPA, FASB, & the SEC on a draft of this report.
Download or read book The Development of the American Public Accounting Profession written by Thomas Alexander Lee and published by Routledge. This book was released on 2006 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.
Download or read book Accounting and the Enterprise written by T. Colwyn Jones and published by . This book was released on 1995 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written from a sociological perspective, this book is concerned with ways in which social theories and analyses can inform our understanding of accounting in modern enterprises. Despite its importance in UK and US enterprises, accounting has largely been ignored by sociologists, and until recently accounting research has been dominated by economic perspectives. This has been changing through 'critical accounting' studies which adopt a wide range of social analysis. The book locates these new developments in social science debates on the enterprise in modern society and brings them to a broader audience.
Download or read book The Research Practice Gap on Accounting in the Public Services written by Laurence Ferry and published by Springer. This book was released on 2018-11-11 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Download or read book History of Public Accounting in the United States written by James Don Edwards and published by Routledge. This book was released on 2020-09-04 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.
Download or read book Understanding Mattessich and Ijiri written by Nohora Garcia and published by Emerald Group Publishing. This book was released on 2017-11-16 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
Download or read book Professionalism and Accounting Rules written by Brian P. West and published by Routledge. This book was released on 2003-04-17 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
