Accounting calculation and the shifting sphere of the economic

Anthony Hopwood

European Accounting Review, 1992, vol. 1, issue 1, 125-143

Abstract: The paper examines some aspects of the interrelationship between accounting and economics. Noting that much of the significance of accounting stems from the coupling of relatively routine procedures with wider understandings of the functions which they can serve, the paper examines how economic discourses have provided contexts for accounting elaboration and change. Reference is made to two case examples. The mutual interrelationship between accounting and economics is emphasized in the paper with particular consideration being given to the ways in which accounting calculations facilitate the construction of spheres of economic activity.

Date: 1992
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DOI: 10.1080/09638189200000007

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