Jacob G. Birnberg and Michael D. Shields
- Published in print:
- 2009
- Published Online:
- February 2010
- ISBN:
- 9780199546350
- eISBN:
- 9780191720048
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199546350.003.0006
- Subject:
- Business and Management, Organization Studies, Finance, Accounting, and Banking
Anthony Hopwood has been the enthusiastic innovator of the radical and original idea that management accounting research should study management accounting in its organizational and social contexts, ...
More
Anthony Hopwood has been the enthusiastic innovator of the radical and original idea that management accounting research should study management accounting in its organizational and social contexts, informed by organizational and social theories, using field research methods. This chapter describes, analyzes, and discusses Anthony's innovation and his strategy for diffusing it in the U.S. using four communication channels — his research publications, his interpersonal network with US researchers; founding and editing Accounting, Organizations and Society (AOS); and research conferences associated with AOS. The interpretation of the case study evidence is that in the U.S. most researchers adopting Anthony's innovation focused only on the organizational context of management accounting. This chapter identifies five ‘gaps’ that have limited the diffusion of Anthony's radical innovation in the U.S. Future success in diffusing Anthony's innovation in the U.S. will depend on reducing these gaps.Less
Anthony Hopwood has been the enthusiastic innovator of the radical and original idea that management accounting research should study management accounting in its organizational and social contexts, informed by organizational and social theories, using field research methods. This chapter describes, analyzes, and discusses Anthony's innovation and his strategy for diffusing it in the U.S. using four communication channels — his research publications, his interpersonal network with US researchers; founding and editing Accounting, Organizations and Society (AOS); and research conferences associated with AOS. The interpretation of the case study evidence is that in the U.S. most researchers adopting Anthony's innovation focused only on the organizational context of management accounting. This chapter identifies five ‘gaps’ that have limited the diffusion of Anthony's radical innovation in the U.S. Future success in diffusing Anthony's innovation in the U.S. will depend on reducing these gaps.
Christopher S. Chapman, David J. Cooper, and Peter Miller (eds)
- Published in print:
- 2009
- Published Online:
- February 2010
- ISBN:
- 9780199546350
- eISBN:
- 9780191720048
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199546350.001.0001
- Subject:
- Business and Management, Organization Studies, Finance, Accounting, and Banking
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can ...
More
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last fifty years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this books is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.Less
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last fifty years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this books is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
