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Accounting calculation and the shifting sphere of the economic

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  • Anthony Hopwood
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    Abstract

    The paper examines some aspects of the interrelationship between accounting and economics. Noting that much of the significance of accounting stems from the coupling of relatively routine procedures with wider understandings of the functions which they can serve, the paper examines how economic discourses have provided contexts for accounting elaboration and change. Reference is made to two case examples. The mutual interrelationship between accounting and economics is emphasized in the paper with particular consideration being given to the ways in which accounting calculations facilitate the construction of spheres of economic activity.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189200000007
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 1 (1992)
    Issue (Month): 1 ()
    Pages: 125-143

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    Handle: RePEc:taf:euract:v:1:y:1992:i:1:p:125-143

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    Web page: http://www.tandfonline.com/REAR20

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    Cited by:
    1. repec:hal:journl:halshs-00460227 is not listed on IDEAS
    2. M. N. Ahmed & R. W. Scapens, 2000. "Cost allocation in Britain: towards an institutional analysis," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 159-204.
    3. repec:hal:gemptp:halshs-00460227 is not listed on IDEAS
    4. Suresh Cuganesan, 2008. "Calculating customer intimacy: accounting numbers in a sales and marketing department," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(1), pages 78-103, January.
    5. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    6. Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex, 2009. "Tracking the numbers: Across accounting and finance, organizations and markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 619-637, July.
    7. Young, Joni J., 1996. "Institutional thinking: The case of financial instruments," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 487-512, July.
    8. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    9. Suzuki, Tomo, 2003. "The epistemology of macroeconomic reality: The Keynesian Revolution from an accounting point of view," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 471-517, July.
    10. Eve, CHIAPELLO, 2003. "Accounting and the Birth of the Notion of Capitalism," Les Cahiers de Recherche 786, HEC Paris.
    11. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.

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