Abstract
The purpose of this paper is to argue and illustrate that in its present stage of development Accounting is at one and the same time an unhappy mixture of abstracted and pragmatic scientism. A prevalent view of ‘modern’ Accounting in Western society may be said to be reflected in the idea that Accounting is an instrumental discipline (of management control) and moreover that its scope as such is primarily and largely confined to micro-organisations. Some would probably argue that it is really no more than a technique of (micro) organisation analysis and moreover that it hardly deserves the respect accorded to a subject when it is called a discipline. It is merely a pragmatic technique of business book-keeping and as such a ‘service activity’ (Peasnell, 1978) or technical activity (Burchell et al.,1980) for business organisations.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
W. H. Beaver, Financial Reporting: An Accounting Revolution(Prentice-Hall. 1981).
A. Briloff, Unaccountable Accounting(Harper & Row, 1972).
S. Burchell, S. Clubb, A. Hopwood, J. Hughes and J. Nahapiet, ‘The Roles of Accounting in Organisations and Society’, Accounting, Organisations and Society(1980) pp. 5–27.
D. J. Cooper, ‘A Political Economy of the U.K. Accounting Profession’, UMIST, Dept. of Management Sciences, Working Paper, 1984).
J. S. Demski, Information Analysis(Addison-Wesley, 1972).
Demski and G. A. Feltham, Cost Determination: A Conceptual Approachowa State University Press, 1976).
Goodman, ‘The Problems of Counterfactual Conditions’, Journal of philosophy,XLIV (1947) pp. 113–28.
W. Gouldner, The Dialectic of Ideology and Technology(Macmillan, 976).
Hope and R. Gray, ‘Power and Policy Making: The Development of an R & D. Standard’, Journal of Business Finance and Accounting,vol. 9, io. 4 (1982) pp. 531–58.
G. Hopwood, ‘On Trying to Study Accounting in the Contexts in which t Operates’, Accounting, Organizations and Society(1983).
C. Jensen and W. H. Meckling, ‘Theory of the Firm: Managerial lehaviour, Agency Costs and Ownership Structure’, Journal of Financial Economics(Oct. 1976) pp. 305–60.
C. Laughlin, ‘Un the Nature ot Accounting Methodology’, Journal of Business Finance and Accounting,vol. 8, no. 3 (1981) pp. 329–51.
A. Lowe A. G. Puxty and R. C. Laughlin, ‘Simple Theories for :omplex Processes: Accounting Policy and the Market for Myopia’, Journal of Accounting and Public Policy,vol. 2, no. 1 (1983) pp. 19–42.
A. Lowe and A. M. Tinker, ‘Sighting the Accounting Problematic: Towards an intellectual emancipation of accounting’, Journal of Business Finance and Accounting,vol. 4. no. 3 (1977) pp. 263–76.
K. Mautz and H. A. Sharaf, The Philosophy of Auditing(American Accounting Association, 1961).
V. Peasnell, ‘Statement of Accounting Theory & Theory Acceptance: A Review Article’, Accounting & Business Research(1978) pp. 217–25.
S. S. Pierce, Essays in the Philosophy of Science(The Liberal Arts Press, 957).
Stamp and C. Marley, Accounting Principles and the City CodeButterworth, 1970).
H. Sterling, Theory of the Measurement of Enterprise Income(University Press of Kansas, 1970).
Streeck and P. C. Schmitter, ‘Community, Market, State and Associtions?’ European University Institute Working Paper, no. 94, 1984.
Tinker, Paper Prophets: A Social Critique of Accounting(Praeger, 1985).
R. Tomkins and R. E. V. Groves, ‘The Everyday Accountant and tesearching this Reality’, Accounting, Organisations and Society,vol. 8, o. 4 (1983) pP. 361–74.
L. Watts and J. L. Zimmerman, ‘Towards a Positive Theory of the Determination of Accounting Standards’, The Accounting Review(1978) pp. 112–34.
Watts and G. Zimmerman, ‘The Demand for and the Supply of Accounting Theories: The Market for Excuses’, The Accounting Review, ol. LIV (1979) pp. 273–305.
Editor information
Editors and Affiliations
Copyright information
© 1989 Wai Fong Chua, Tony Lowe and Tony Puxty
About this chapter
Cite this chapter
Lowe, T., Tinker, T. (1989). Accounting as Social Science: Abstract Versus Concrete Sources of Accounting Change. In: Chua, W.F., Lowe, T., Puxty, T. (eds) Critical Perspectives in Management Control. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07658-1_4
Download citation
DOI: https://doi.org/10.1007/978-1-349-07658-1_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07660-4
Online ISBN: 978-1-349-07658-1
eBook Packages: Palgrave Business & Management CollectionBusiness and Management (R0)