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Accounting and the Pursuit of Social Interests

In: Critical Perspectives in Management Control

Author

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  • Anthony Hopwood

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.

Suggested Citation

  • Anthony Hopwood, 1989. "Accounting and the Pursuit of Social Interests," Palgrave Macmillan Books, in: Wai Fong Chua & Tony Lowe & Tony Puxty (ed.), Critical Perspectives in Management Control, chapter 8, pages 141-157, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07658-1_8
    DOI: 10.1007/978-1-349-07658-1_8
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    Cited by:

    1. Bryer, Alice Rose, 2014. "Conscious practices and purposive action: A qualitative study of accounting and social change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 93-103.
    2. Pilkington, Marc, 2022. "The London Whale Scandal under new Scrutiny," International Review of Financial Analysis, Elsevier, vol. 80(C).
    3. Norton, Simon D., 2012. "Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 117-133.
    4. Harber, Michael & Maroun, Warren & de Ricquebourg, Alan Duboisée, 2023. "Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).

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