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By Jane Broadbent, Richard Laughlin

This publication advocates and illustrates using Interdisciplinary and demanding views on Accounting as a method to examine Accounting regulate at a societal point and to teach how accounting is 'regulated' inside of enterprises. Interdisciplinary and demanding views on Accounting derives from a view that accounting isn't a part of and shouldn't be solely seen from a neo-classical economics viewpoint, yet, fairly, may be educated and analysed from substitute social technological know-how views. The booklet offers an indication of the facility of this considering to examine key huge components of accounting involvement in societies and enterprises, which are known as 'accounting law' and the 'regulation of accounting'.

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Extra resources for Accounting Control and Controlling Accounting. Interdisciplinary and Critical Perspectives

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1. 2. 4. Some Reflective Conclusions Chapter 5. 1. 1. 2. 1. 2. 3. 4. 3. 1. 2. 3. 4. 4. Accounting Control: Some Concluding Observations Chapter 6. 1. 1. 2. 3. 2. 1. 2. 3. 4. Some Concluding Thoughts Chapter 7. 1. 1. 2. 2. 1. 2. 3. 4. Some Concluding Thoughts on Controlling Accounting Chapter 8. 1. 2. 3. 4. A Final Comment and Thought References Preface This book seeks to bring together the insights of a joint research endeavour that has spanned a number of projects undertaken over at least 25 years.

According to Habermas these economic and administrative ‘systems’ are guided to follow lifeworld concerns. At the same time these systems are held together, despite differences of function and nature, by what he calls ‘steering media’ such as money and power. Such media… become concretely represented in and through defined societal institutions. (Broadbent, Laughlin, & Read, 1991, p. 1. An adaptation of Habermas’ understanding of society. Using this model gives ‘steering media’ and ‘systems’ a tangible nature in terms of being societal (steering) institutions and organisations respectively.

Yet this does not imply that organisations will comply with these societal requirements. These societal requirements may be resisted if they do not fit organisational needs or values. It is in this sense that the concept of controlling accounting, (the second central theme of the book), is important. Not only are there societal imperatives to control accounting through the development of the accounting systems used to achieve societal demands, but also, organisations will develop tactics and protocols to control the effect of that imposed accounting on their own activities.

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