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Accounting as Social Science: Abstract Versus Concrete Sources of Accounting Change

In: Critical Perspectives in Management Control

Author

Listed:
  • Tony Lowe
  • Tony Tinker

Abstract

The purpose of this paper is to argue and illustrate that in its present stage of development Accounting is at one and the same time an unhappy mixture of abstracted and pragmatic scientism. A prevalent view of ‘modern’ Accounting in Western society may be said to be reflected in the idea that Accounting is an instrumental discipline (of management control) and moreover that its scope as such is primarily and largely confined to micro-organisations. Some would probably argue that it is really no more than a technique of (micro) organisation analysis and moreover that it hardly deserves the respect accorded to a subject when it is called a discipline. It is merely a pragmatic technique of business book-keeping and as such a ‘service activity’ (Peasnell, 1978) or technical activity (Burchell et al.,1980) for business organisations.

Suggested Citation

  • Tony Lowe & Tony Tinker, 1989. "Accounting as Social Science: Abstract Versus Concrete Sources of Accounting Change," Palgrave Macmillan Books, in: Wai Fong Chua & Tony Lowe & Tony Puxty (ed.), Critical Perspectives in Management Control, chapter 4, pages 47-61, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07658-1_4
    DOI: 10.1007/978-1-349-07658-1_4
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    Cited by:

    1. Vita Semanyuk, 2017. "Necessity of Fundamental Changes of Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-80, December.

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