Accounting and the Pursuit of Social Interests

Anthony Hopwood

Chapter 8 in Critical Perspectives in Management Control, 1989, pp 141-157 from Palgrave Macmillan

Abstract: Abstract Accounting is coming to be regarded as an interested endeavour. Rather than being seen as merely residing in the technical domain, serving the role of a neutral facilitator of effective decision-making, accounting is slowly starting to be related to the pursuit of quite particular economic, social and political interests. The active and influential ways in which accounting is implicated in the construction and propagation of notions of organisational and social control are now starting to be addressed.

Keywords: Organisational Practice; Social Interest; Accounting Practice; Social Understanding; Accounting Development (search for similar items in EconPapers)
Date: 1989
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DOI: 10.1007/978-1-349-07658-1_8

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