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Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives
Author(s): Jane Broadbent (Author), Richard Laughlin (Author)
- Publisher: Emerald Group Publishing Limited
- Publication Date: 21 May 2013
- Language: English
- Print length: 285 pages
- ISBN-10: 1781907625
- ISBN-13: 9781781907627
Book Description
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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About the Author
Broadbent J – University of Roehampton, London, UK Laughlin R – King’s College London, University of London, UK
