Accounting and the enterprise

the long version

Written from a sociological perspective, this book is concerned with ways in which social theories and analyses can inform our understanding of accounting in modern enterprises. Despite its importance in UK and US enterprises, accounting has largely been ignored by sociologists, and until recently accounting research has been dominated by economic perspectives. This has been changing through 'critical accounting' studies which adopt a wide range of social analysis. The book locates these new developments in social science debates on the enterprise in modern society and brings them to a broader audience. In relating social science debates to accounting four aspects are explored: the influence of social theories of the enterprise on accounting theory; the way changes in enterprises have affected accounting practice; the way in which accounting practice has influenced business practice; and how a study of accounting theory and practice may lead us to revise broader social science theories of the enterprise. By challenging the view that accounting should be left for accountants to study, the author asserts that an exploration of accounting is an important element in understanding the ways in which modern enterprises and societies operate.