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Accounting for accounting: Towards the development of a dialectical view

Hopper, Trevor; Storey, John and Willmott, Hugh (1987). Accounting for accounting: Towards the development of a dialectical view. Accounting, Organizations and Society, 12(5) pp. 437–456.

DOI (Digital Object Identifier) Link: https://doi.org/10.1016/0361-3682(87)90030-4
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Abstract

This paper questions the adequacy of current approaches to accounting research. Following a re-examination of the progress made by the interpretive perspective in correcting for many of the shortcomings in the traditional framework, a catalogue of unresolved problems and silences is constructed. It is argued that central to this is the persistent failure adequately to contextualize accounting whilst at the same time treating it as a fully social practice. The second part of the paper is accordingly devoted to the development and illustration of an alternative, fuller, perspective. This, it is claimed, contains the potential to allow a deeper understanding of the linkages between routinized practices and conflicts and the socio-economic contexts in which they are located.

Item Type: Journal Item
Copyright Holders: 1987 Elsevier Ltd.
ISSN: 0361-3682
Academic Unit/School: Faculty of Business and Law (FBL) > Business > Department for People and Organisations
Faculty of Business and Law (FBL) > Business
Faculty of Business and Law (FBL)
Research Group: Innovation, Knowledge & Development research centre (IKD)
Item ID: 48440
Depositing User: John Storey
Date Deposited: 07 Feb 2017 16:38
Last Modified: 07 Dec 2018 10:48
URI: http://oro.open.ac.uk/id/eprint/48440
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