Accounting as Social and Institutional Practice [Paperback]

Examines how and why accounting is so important to contemporary social and economic life.This book is the first major collection to address the multiple arenas in which accounting emerges and operates. As it continues to gain in importance, an understanding of its calculative technology is vital, in relation to developments in accounting, organizational analysis, sociology and political science.This book is the first major collection to address the multiple arenas in which accounting emerges and operates. As it continues to gain in importance, an understanding of its calculative technology is vital, in relation to developments in accounting, organizational analysis, sociology and political science.This book provides a socio-historical analysis of accounting. It is the first major collection to address the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of such a calculative technology is vital. This book demonstrates the value of analyzing accounting work in relation to developments in accounting, organizational analysis, sociology and political science, and provides a critical perspective on the conditions and consequences of accounting practices.1. Accounting as social and institutional practice: an introduction Peter Miller; 2. Early double-entry bookkeeping and the rhetoric of accounting calculation Grahame Thompson; 3. Writing, examining, disciplining: the genesis of accounting's modern power Keith Hoskin and Richard Macve; 4. Governing the calculable person Peter Miller and Ted O'Leary; 5. Accountancy and the First World War Anne Loft; 6. Accounting and labour: integrations and disintegrations Philip Bougen; 7. The politics of economic measurement: the rise of the 'productivity problem' in the 1940s Jim Tomlinson; 8. Corporate control in large British companies: the intersection of management accounting and industrial rlói