Accounting Control and Controlling Accounting
Interdisciplinary and Critical Perspectives
- 307 pages
- English
- PDF
- Available on iOS & Android
Accounting Control and Controlling Accounting
Interdisciplinary and Critical Perspectives
About This Book
This book advocates and illustrates the power of Interdisciplinary & Critical Perspectives, drawn from a range of social sciences, to critically analyse accounting processes & practices. Its particular focus is the extensive forms of societal regulations & requirements that are made over organisations, particularly public sector organisations, that are driven by forms of accounting, collectively described as Accounting Control in the book. These regulations & requirements are deeply resented by these public sector organisations and, as a result, all manner of resistance strategies are adopted, which are described as Controlling Accounting in the book. The book is primarily conceptual but, given the particular Interdisciplinary & Critical research approach adopted, relies heavily on drawing from empirical cases to develop the conceptual ideas. The book, therefore, analyses actual public sector Accounting Control & Controlling Accounting strategies and counter-strategies primarily, but not exclusively, from the United Kingdom, to develop the conceptual ideas. The book ends with a critical analysis of the forces & counter-forces of Accounting Control & Controlling Accounting.
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Table of contents
- Front Cover
- Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives
- Copyright Page
- Contents
- Preface
- Chapter 1. Introduction
- Chapter 2. Interdisciplinary and Critical Perspectives on Accounting
- Chapter 3. A Middle-Range Theory of Accounting Control and Controlling Accounting
- Chapter 4. Accounting Control: The Ex Ante Information of New Public Financial Management
- Chapter 5. Accounting Control: The Ex Post Information Requirements for Public Service Organisations
- Chapter 6. Controlling Accounting: An Introduction and the Rebuttal and Evolution Alternatives
- Chapter 7. Controlling Accounting: The Reorientation and Colonisation Alternatives
- Chapter 8. Reflections and Policy Proposals
- References