Accounting control and controlling accounting : interdisciplinary and critical perspectives / by Jane Broadbent, Richard Laughlin.

Format:

Book

Author/Creator:

Broadbent, Jane.

Contributor:

Laughlin, Richard.

Language:

English

Subjects (All):

Accounting--Standards.

Accounting.

Physical Description:

1 online resource (307 p.)

Edition:

1st ed.

Place of Publication:

Bingley, United Kingdom : Emerald, 2013.

Language Note:

English

Summary:

This book advocates and illustrates the use of Interdisciplinary and Critical Perspectives on Accounting as a means to analyse Accounting Control at a societal level and to show how accounting is 'regulated' within organisations.

Contents:

Front Cover

Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives

Copyright Page

Contents

Preface

Chapter 1. Introduction

1.1 Society, Organisations and Accounting

1.1.1 Society and Organisations: Unpacking the Complexity

1.1.2 The Role and Nature of Accounting, Accounting Control and Controlling Accounting

1.2 Clarifying Accounting, Accounting Logic and Accountability

1.2.1 Traditional Accounting, Accounting Logic and Accountability

1.3 Outline of the Book

Chapter 2. Interdisciplinary and Critical Perspectives on Accounting

2.1 Some Reflections on the Development of the ICPA Project

2.1.1 Creating the Space for Discourse: Individual and Institutional Change Agents

2.1.2 Positive Accounting Theory: A Key Driving Force

2.2 ICPA Research Approaches: Clarifying New Domains

2.2.1 The Concern with Research Approaches: Setting the Scene

2.2.2 The Nature of Research Approaches: A Clarification Through and Beyond Burrell and Morgan

2.2.3 The Nature of Research Approaches: A New Approach to Categorisation

2.3 Choosing a Research Approach and a Case for Middle-Range Thinking

2.4 A Concluding Comment

Chapter 3. A Middle-Range Theory of Accounting Control and Controlling Accounting

3.1 Lifeworld, Steering, Systems and Accounting

3.1.1 Habermas's Thinking on Lifeworld, Steering and Systems

3.1.2 Refining Habermas's Model of Lifeworld, Steering and Systems

3.1.2.1 Justification and practicality of social evolution as an ideal

3.1.2.2 Clarifying institutions and organisations

3.1.2.3 The role of accounting and finance in steering

3.2 Middle-Range Thinking and Accounting Control

3.2.1 Performance Management Systems as Steering Mechanism: A Conceptual Overview

3.2.2 Finance and Accounting Steering Mechanisms.

3.2.2.1 Transactional and relational ex ante information

3.2.2.2 Transactional and relational ex post information

3.3 Controlling Accounting: A Middle-Range Theory

3.4 Some Concluding Thoughts

Chapter 4. Accounting Control: The Ex Ante Information of New Public Financial Management

4.1 From Progressive Public Administration to NPM to NPFM

4.2 From NPM to NPFM in the UK

4.2.1 CSRs and SRs

4.2.2 PSAs, Targets and Business Plans

4.2.3 Some Reflective Comments

4.3 The Delivery Chain of Accounting Control

4.3.1 The Delivery Chain of Accounting Control of HE in England

4.3.2 The DFES and DTI Delivery Chain of Accounting Control

4.4 Some Reflective Conclusions

Chapter 5. Accounting Control: The Ex Post Information Requirements for Public Service Organisations

5.1 Ex Post Information Requirements of Traditional Accounting: Nature and Regulatory Bodies

5.1.1 A Concluding Thought

5.2 Ex Post Information of Accountability and Accounting Logic: Requirements and Regulation

5.2.1 Narrative Reporting as Accountability that Amplifies Traditional Financial Statements

5.2.2 An Extension of Narrative Accountability Reporting into Governance, Internal Control and Risk Management

5.2.3 Accountability for Accounting Logic's Ex Ante Requirements

5.2.4 Some Concluding Thoughts

5.3 Ex Post Information Requirements at the Organisational Level: The Case of Higher Education in England

5.3.1 Information Requirements of Boards of Governors

5.3.2 Information Requirements of HEFCE

5.3.3 Accounting and Accountability Requirements

5.3.4 Some Concluding Thoughts

5.4 Accounting Control: Some Concluding Observations

Chapter 6. Controlling Accounting: An Introduction and the Rebuttal and Evolution Alternatives.

6.1 Controlling Accounting in a Case Where no Accounting Control is Involved: The Church of England

6.1.1 Finance and Accounting in the Church of England: An Overview

6.1.2 Controlling Accounting: An Analysis

6.1.3 Generic Lessons from the Case of the Church of England

6.2 Controlling Accounting through Rebuttal

6.2.1 Rebuttal in Relation to Influencing Ex Post Information Requirements

6.2.2 Rebuttal in Relation to Influencing Ex Ante Expectations

6.3 Controlling Accounting through Evolution

6.4 Some Concluding Thoughts

Chapter 7. Controlling Accounting: The Reorientation and Colonisation Alternatives

7.1 Reorientation through Absorption

7.1.1 Reorientation through Absorption: The Case of LMS for Schools and the Revised GP Contract for GP Practices

7.1.2 Some Reflective Thoughts on Reorientation through Absorption

7.2 Reorientation through Boundary Management

7.2.1 Reorientation through Boundary Management: The Examples of HEIs and PFI in the NHS

7.2.2 Some Reflective Thoughts on Reorientation through Boundary Management

7.3 Colonisation

7.4 Some Concluding Thoughts on Controlling Accounting

Chapter 8. Reflections and Policy Proposals

8.1 Accounting Control and Controlling Accounting: An Overview

8.2 Accounting Control: Problems, Solutions and Policy Proposals

8.3 Controlling Accounting: Problems, Solutions and Policy Proposals

8.4 A Final Comment and Thought

References.

Notes:

Description based upon print version of record.

Includes bibliographical references.

ISBN:

9781781907634

1781907633

OCLC:

846679623