Accounting Control and Controlling Accounting

Interdisciplinary and Critical Perspectives

Jane Broadbent, Richard Laughlin

• Publisher: Emerald Group Publishing Limited
• Year: 2013
• Print ISBN: 9781781907627
• eBook ISBN: 9781781907634
• Topic: Business
• Subtopic: Accounting
• Index: Business

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.

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