2003
DOI: 10.1006/cpac.2002.0526
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Reflections on the Interdisciplinary Perspectives on Accounting Project

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Cited by 121 publications
(109 citation statements)
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References 75 publications
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“…It is however this second volume which questions strategic management accounting's systematic numerical thread, whence the idea of accounting beyond numbers. The idea that accounting does not necessarily rests upon numbers is not new but tends to be forgotten outwith the interdisciplinary accounting research community (Guthrie & Parker, 2004;Hopper, 2004;Hopper, otley, & Scapens, 2001;Laughlin, 2007;Roslender & Dillard, 2003;Scapens, 2006). Numerical figures give a visual, memorisable representation of resources and their use to create value.…”
Section: Chaptermentioning
confidence: 99%
“…It is however this second volume which questions strategic management accounting's systematic numerical thread, whence the idea of accounting beyond numbers. The idea that accounting does not necessarily rests upon numbers is not new but tends to be forgotten outwith the interdisciplinary accounting research community (Guthrie & Parker, 2004;Hopper, 2004;Hopper, otley, & Scapens, 2001;Laughlin, 2007;Roslender & Dillard, 2003;Scapens, 2006). Numerical figures give a visual, memorisable representation of resources and their use to create value.…”
Section: Chaptermentioning
confidence: 99%
“…Sociology … concerns itself above all with modernity -with the character and dynamics of modern or industrialized societies … Of all the social sciences, sociology bears most directly on the issues that concern us in our everyday livesthe development of modern urbanism, crime and punishment, gender, the family, religion, social and economic power (Giddens, 1996, p.3 (Roslender, 1992, p.3) Roslender (1992) utilised many papers from the accounting research literature to explain the relevance and implications of sociological concepts for accounting, and various forms of alternative accounting research are now well established in the literature (see Chua, 1986aChua, , 1986bMorgan & Willmott, 1993;Roslender & Dillard, 2003). Despite these developments in research and publication, sociologically-informed research remains largely excluded from the mainstream of accounting research (Baker & Bettner, 1997).…”
Section: What Sociology Offers the Study Of Accountingmentioning
confidence: 99%
“…Roslender (1992) utilised many papers from the accounting research literature to explain the relevance and implications of sociological concepts for accounting, and various forms of alternative accounting research are now well established in the literature (see Chua, 1986aChua, , 1986bMorgan & Willmott, 1993;Roslender & Dillard, 2003). Despite these developments in research and publication, sociologically-informed research remains largely excluded from the mainstream of accounting research (Baker & Bettner, 1997).…”
Section: Sociology … Concerns Itself Above All With Modernity -With Tmentioning
confidence: 99%