Accounting control and controlling accounting : interdisciplinary and critical perspectives /

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"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...

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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.
Acceso en línea:Texto completo

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245 1 0 |a Accounting control and controlling accounting :  |b interdisciplinary and critical perspectives /  |c by Jane Broadbent, Richard Laughlin. 
264 1 |a Bingley :  |b Emerald,  |c 2013. 
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504 |a Includes bibliographical references. 
505 0 |a 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. 
505 0 0 |g 1.  |t Introduction --  |g 1.1.  |t Society, Organisations and Accounting --  |g 1.2.  |t Clarifying Accounting, Accounting Logic and Accountability --  |g 1.3.  |t Outline of the Book --  |g 2.  |t Interdisciplinary and Critical Perspectives on Accounting --  |g 2.1.  |t Some Reflections on the Development of the ICPA Project --  |g 2.2.  |t ICPA Research Approaches: Clarifying New Domains --  |g 2.3.  |t Choosing a Research Approach and a Case for Middle-Range Thinking --  |g 2.4.  |t A Concluding Comment --  |g 3.  |t A Middle-Range Theory of Accounting Control and Controlling Accounting --  |g 3.1.  |t Lifeworld, Steering, Systems and Accounting --  |g 3.2.  |t Middle-Range Thinking and Accounting Control --  |g 3.3.  |t Controlling Accounting: A Middle-Range Theory --  |g 3.4.  |t Some Concluding Thoughts --  |g 4.  |t Accounting Control: The Ex Ante Information of New Public Financial Management --  |g 4.1.  |t From Progressive Public Administration to NPM to NPFM --  |g 4.2.  |t From NPM to NPFM in the UK --  |g 4.3.  |t The Delivery Chain of Accounting Control --  |g 4.4.  |t Some Reflective Conclusions --  |g 5.  |t Accounting Control: The Ex Post Information Requirements for Public Service Organisations --  |g 5.1.  |t Ex Post Information Requirements of Traditional Accounting: Nature and Regulatory Bodies --  |g 5.2.  |t Ex Post Information of Accountability and Accounting Logic: Requirements and Regulation --  |g 5.3.  |t Ex Post Information Requirements at the Organisational Level: The Case of Higher Education in England --  |g 5.4.  |t Accounting Control: Some Concluding Observations --  |g 6.  |t Controlling Accounting: An Introduction and the Rebuttal and Evolution Alternatives --  |g 6.1.  |t Controlling Accounting in a Case Where no Accounting Control is Involved: The Church of England --  |g 6.2.  |t Controlling Accounting through Rebuttal --  |g 6.3.  |t Controlling Accounting through Evolution --  |g 6.4.  |t Some Concluding Thoughts --  |g 7.  |t Controlling Accounting: The Reorientation and Colonisation Alternatives --  |g 7.1.  |t Reorientation through Absorption --  |g 7.2.  |t Reorientation through Boundary Management --  |g 7.3.  |t Colonisation --  |g 7.4.  |t Some Concluding Thoughts on Controlling Accounting --  |g 8.  |t Reflections and Policy Proposals --  |g 8.1.  |t Accounting Control and Controlling Accounting: An Overview --  |g 8.2.  |t Accounting Control: Problems, Solutions and Policy Proposals --  |g 8.3.  |t Controlling Accounting: Problems, Solutions and Policy Proposals --  |g 8.4.  |t A Final Comment and Thought. 
520 |a "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 Accounting derives from a view that accounting is not part of and should not be exclusively viewed from a neo-classical economics perspective, but, rather, should be informed and analysed from alternative social science perspectives. The book provides an illustration of the power of this thinking to analyse two key broad areas of accounting involvement in societies and organisations, which can be referred to as 'accounting regulation' and the 'regulation of accounting'"--EBL. 
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