Accounting as practice

Thomas Ahrens

Chapter 5.1 in Elgar Encyclopedia of Strategy as Practice, 2025, pp 608-610 from Edward Elgar Publishing

Abstract: In the accounting literature, accounting as practice (AAP) is mostly understood in one of two ways. The first one sees AAP as an important aspect of a broader school of social and organisational accounting research. The second is more narrowly associated with a still-emerging stream of accounting research informed by Theodore Schatzki's work and the “practice turn” in social research.

Keywords: Accounting as practice (AAP); Practice theory; Accounting in action; Strategy-as-practice (SAP); Management control; Power (search for similar items in EconPapers)
Date: 2025
ISBN: 9781035315956
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