Accounting control and controlling accounting : interdisciplinary and critical perspectives /

Mostrar otras versiones (1)

"This book advocates and illustrates the use of Interdisciplinary and Critical Perspectives on Accounting as a means to analyse Accounting Control at a societal level and to show how accounting is 'regulated' within organisations. Interdisciplinary and Critical Perspectives on Account...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Broadbent, Jane (Autor), Laughlin, Richard (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley : Emerald, 2013.
Temas:
Accounting > Standards.
Comptabilité > Normes.
BUSINESS & ECONOMICS > Accounting > Financial.
Accounting > Standards
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 1. Introduction
  • 2. Interdisciplinary and Critical Perspectives on Accounting
  • 3. A Middle-Range Theory of Accounting Control and Controlling Accounting
  • 4. Accounting Control: The Ex Ante Information of New Public Financial Management
  • 5. Accounting Control: The Ex Post Information Requirements for Public Service Organisations
  • 6. Controlling Accounting: An Introduction and the Rebuttal and Evolution Alternatives
  • 7. Controlling Accounting: The Reorientation and Colonisation Alternatives
  • 8. Reflections and Policy Proposals.
  • 1. Introduction
  • 1.1. Society, Organisations and Accounting
  • 1.2. Clarifying Accounting, Accounting Logic and Accountability
  • 1.3. Outline of the Book
  • 2. Interdisciplinary and Critical Perspectives on Accounting
  • 2.1. Some Reflections on the Development of the ICPA Project
  • 2.2. ICPA Research Approaches: Clarifying New Domains
  • 2.3. Choosing a Research Approach and a Case for Middle-Range Thinking
  • 2.4. A Concluding Comment
  • 3. A Middle-Range Theory of Accounting Control and Controlling Accounting
  • 3.1. Lifeworld, Steering, Systems and Accounting
  • 3.2. Middle-Range Thinking and Accounting Control
  • 3.3. Controlling Accounting: A Middle-Range Theory
  • 3.4. Some Concluding Thoughts
  • 4. Accounting Control: The Ex Ante Information of New Public Financial Management
  • 4.1. From Progressive Public Administration to NPM to NPFM
  • 4.2. From NPM to NPFM in the UK
  • 4.3. The Delivery Chain of Accounting Control
  • 4.4. Some Reflective Conclusions
  • 5. Accounting Control: The Ex Post Information Requirements for Public Service Organisations
  • 5.1. Ex Post Information Requirements of Traditional Accounting: Nature and Regulatory Bodies
  • 5.2. Ex Post Information of Accountability and Accounting Logic: Requirements and Regulation
  • 5.3. Ex Post Information Requirements at the Organisational Level: The Case of Higher Education in England
  • 5.4. Accounting Control: Some Concluding Observations
  • 6. Controlling Accounting: An Introduction and the Rebuttal and Evolution Alternatives
  • 6.1. Controlling Accounting in a Case Where no Accounting Control is Involved: The Church of England
  • 6.2. Controlling Accounting through Rebuttal
  • 6.3. Controlling Accounting through Evolution
  • 6.4. Some Concluding Thoughts
  • 7. Controlling Accounting: The Reorientation and Colonisation Alternatives
  • 7.1. Reorientation through Absorption
  • 7.2. Reorientation through Boundary Management
  • 7.3. Colonisation
  • 7.4. Some Concluding Thoughts on Controlling Accounting
  • 8. Reflections and Policy Proposals
  • 8.1. Accounting Control and Controlling Accounting: An Overview
  • 8.2. Accounting Control: Problems, Solutions and Policy Proposals
  • 8.3. Controlling Accounting: Problems, Solutions and Policy Proposals
  • 8.4. A Final Comment and Thought.

Ejemplares similares