Accounting, Organizations, and Institutions

Accounting has an ever-increasing significance in contemporary society; its practices are seen as fundamental to the development and functioning of modern capitalist societies. This book showcases some of the pioneering work that has persuasively explained to what extent economic life is constituted through the calculative practices of accounting.

Preface ; 1. Linking Accounting, Organizations and Institutions ; 2. Everyday Accounting Practices and Intentionality ; 3. Institutional Perspectives on the Internationalization of Accounting ; 4. Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice ; 5. Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information ; 6. Organizationally Oriented Management Accounting Research in the U.S.: A Case Study of the Diffusion of a Research Innovation ; 7. On the Relationship between Accounting and Social Space ; 8. What is the Object of Management? How Management Technologies Help to Create Manageable Objects ; 9. Governance and its Transnational Dynamics: Towards a Re-ordering of our World? ; 10. Governing Audit Globally - IFAC, the New International Financial Architecture and the Auditing Profession ; 11. The Study of Controller Agency ; 12. Sketch of Derivations in Wall Street and Atlantic Africa ; 13. Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice ; 14. Accounts of Science ; 15. Financial Accounting Without a State ; 16. Socio-political Studies of Financial Reporting and Standard Setting ; 17. On the Eclipse of Professionalism in Accounting: An Essay ; 18. All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization