Accounting as a legitimating institution

作者: Alan J. Richardson

DOI: 10.1016/0361-3682(87)90023-7

关键词: Perspective (graphical)AccountingLegitimationSociologyInstitution

摘要: … If accounting is fulfilling its role as a legitimating institution, then, from this perspective, we would expect to see accounting crucially involved in the process of problem definition ( Schon, …

参考文章(68)
Burkart Holzner, Reality Construction in Society ,(1968)
Colin Clubb, Anthony G. Hopwood, Accounting in its social context: Towards a history of value added in the United Kingdom Accounting, Organizations and Society. ,vol. 10, pp. 381- 413 ,(1985) , 10.1016/0361-3682(85)90002-9
Mark A. Covaleski, Mark W. Dirsmith, Budgeting as a means for control and loose coupling Accounting, Organizations and Society. ,vol. 8, pp. 323- 340 ,(1983) , 10.1016/0361-3682(83)90047-8
Neil Wilner, Jacob Birnberg, Methodological problems in functional fixation research: Criticism and suggestions Accounting, Organizations and Society. ,vol. 11, pp. 71- 80 ,(1986) , 10.1016/0361-3682(86)90019-X
A.J. Berry, T. Capps, D. Cooper, P. Ferguson, T. Hopper, E.A. Lowe, Management control in an area of the NCB: Rationales of accounting practices in a public enterprise Accounting, Organizations and Society. ,vol. 10, pp. 3- 28 ,(1985) , 10.1016/0361-3682(85)90028-5
Pierre Bourdieu, Jean Claude Passeron, Reproduction in education, society and culture ,(1970)
Albert B. Cherns, Alienation and accountancy Accounting Organizations and Society. ,vol. 3, pp. 105- 114 ,(1978) , 10.1016/0361-3682(78)90020-X
Daniel B. Thornton, Information and institutions in the capital market Accounting, Organizations and Society. ,vol. 4, pp. 211- 233 ,(1979) , 10.1016/0361-3682(79)90027-8
David J. Cooper, David Hayes, Frank Wolf, Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations Accounting, Organizations and Society. ,vol. 6, pp. 175- 191 ,(1981) , 10.1016/0361-3682(81)90025-8