Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives

by Jane Broadbent and Richard Laughlin

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Book cover for Accounting Control and Controlling Accounting

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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.
  • ISBN13 9781781907627
  • Publish Date 21 May 2013
  • Publish Status Active
  • Publish Country GB
  • Publisher Emerald Publishing Limited
  • Imprint Emerald Group Publishing Limited
  • Format Paperback
  • Pages 307
  • Language English