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

Author/creator Broadbent, Jane
Other author Laughlin, Richard.
Format Electronic
EditionFirst Edition
Publication InfoUnited Kingdom : Emerald,
Descriptionxiv, 285 pages ; 24 cm
Supplemental ContentFull text available from Ebook Central - Academic Complete
Subjects
Accounting--Standards.

Contents Machine generated contents note: ch. 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 -- ch. 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.
Contents Contents note continued: 2.3. Choosing a Research Approach and a Case for Middle-Range Thinking -- 2.4.A Concluding Comment -- ch. 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.
Contents Contents note continued: ch. 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 -- ch. 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.
Contents Contents note continued: 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 -- ch. 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.
Contents Contents note continued: 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 -- ch. 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 -- ch. 8 Reflections and Policy Proposals.
Contents Contents note continued: 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.
Abstract 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.
Bibliography noteIncludes bibliographical references (pages 273-285).
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2018420000
ISBN9781781907627 (hbk.)
ISBN1781907625 (hbk.)
ISBN1781907633 (electronic bk.)
ISBN9781781907634 (electronic bk.)

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