Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change.
In the past two decades, a body of literature has developed which depicts accounting as a social and institutional practice. Researchers adopting this perspective typically demonstrate an appreciation for the pervasive and enabling characteristics of accounting and an awareness of the importance of...
| Publicado en: | Abacus Vol. 41; no. 3; pp. 265 - 290 |
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| Formato: | Artículo |
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Wiley-Blackwell
Oct2005
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=18372514&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 18372514 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Oct2005 vid: 41 iid: 3 pid: 480 pub: Wiley-Blackwell artinfo: ui: 18372514 10.1111/j.1467-6281.2005.00182.x ppf: 265 ppct: 25 formats: fmt: @attributes: type: P size: 120KB tig: atl: Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change. aug: au: Potter, Bradley N. affil: Senior Lecturer in Accounting, The University of Melbourne su: Accounting standards Accounting changes Auditing Management Financial management sug: subj: Accounting standards Accounting changes Auditing Management Financial management keyword: Accounting Change Institutional Practices Social ab: In the past two decades, a body of literature has developed which depicts accounting as a social and institutional practice. Researchers adopting this perspective typically demonstrate an appreciation for the pervasive and enabling characteristics of accounting and an awareness of the importance of local, time-specific factors which shape accounting change within particular instances. This work examines this literature and classifies its content using the themes identified by Miller (1994 ). Drawing upon aspects of this literature, the final sections develop a broad, thematic framework to assist researchers in future studies directed at understanding the diverse and complex processes through which changes to the accounting domain can occur. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2005 holdings: @attributes: islocal: N |
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