Chapter

The Politics of Accounting: A Framework

Dieter Ordelheide

in The Economics and Politics of Accounting

Published in print March 2004 | ISBN: 9780199260621
Published online January 2005 | e-ISBN: 9780191601668 | DOI: http://dx.doi.org/10.1093/0199260621.003.0011
 The Politics of Accounting: A Framework

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Goes back to first principles and explores the role of accounting in society. An analysis is made of the ontological basis of accounting, and the implications for research on the politics of accounting are highlighting. The four sections are as follows: (1) Preliminary remarks; (2) Politics of accounting: Shaping accounting as a societal institution; (3) The ontology of accounting as a societal institution – accounting as a thought construct (‘Denkmuster’), meaning through functionality, collective intentionality, the institutional richness of the accounting environment, normative and casual foundations of the existence of accounting; and (4) Implications of the ontology of accounting for political research.

Keywords: accounting; accounting as a societal institution; accounting as a thought construct; casual foundations; collective intentionality; institutional richness of accounting; meaning through functionality; normative foundations; ontology of accounting; politics; politics of accounting; society

Chapter.  6337 words. 

Subjects: Financial Markets

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