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The economic crisis and accounting: Implications for the research community


  • Hopwood, Anthony G.


Introducing a group of essays and articles on the implications of the current economic and financial crisis for accounting practice and research, this article provides an overview of some of the principal issues and themes. Noting that very little research has been done on the management accounting implications of such crises, particular consideration is given to exploring the significance of and potential for research on this topic. Drawing on unpublished research and personal experiences, the importance of having a wider understanding of an organization's information environment is stressed.

Suggested Citation

  • Hopwood, Anthony G., 2009. "The economic crisis and accounting: Implications for the research community," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 797-802, August.
  • Handle: RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:797-802

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    References listed on IDEAS

    1. Anthony Hopwood, 2008. "Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 87-96.
    2. Roberts, John, 1990. "Strategy and accounting in a U.K. conglomerate," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 107-126.
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    Cited by:

    1. Caramanis, Constantinos & Dedoulis, Emmanouil & Leventis, Stergios, 2015. "Transplanting Anglo-American accounting oversight boards to a diverse institutional context," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 12-31.
    2. Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, De Gruyter Open, vol. 61(4), pages 32-40, August.
    3. O’Sullivan, Niamh & O’Dwyer, Brendan, 2015. "The structuration of issue-based fields: Social accountability, social movements and the Equator Principles issue-based field," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 33-55.
    4. Lee D. Parker & James Guthrie & Simon Linacre, 2011. "The relationship between academic accounting research and professional practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(1), pages 5-14, January.
    5. repec:eee:touman:v:52:y:2016:i:c:p:210-220 is not listed on IDEAS
    6. repec:pts:journl:y:2016:i:3:p:3-12 is not listed on IDEAS
    7. Carlos Serrano-Cinca & Yolanda Fuertes-Callén & Begoña Gutiérrez-Nieto & Beatriz Cuellar-Fernández, 2014. "Path modelling to bankruptcy: causes and symptoms of the banking crisis," Applied Economics, Taylor & Francis Journals, vol. 46(31), pages 3798-3811, November.
    8. Krzysztof DRACHAL, 2014. "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(1).
    9. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
    10. Brian Shapiro & Michael Naughton, 2015. "The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study," Journal of Business Ethics, Springer, vol. 126(1), pages 65-81, January.
    11. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    12. Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector: A critical review and directions for future research," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(2), pages 144-171, June.
    13. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    14. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.
    15. Silva, Aldy Fernandes da & Weffort, Elionor Farah Jreige & Flores, Eduardo da Silva & Silva, Glauco Peres da, 2014. "Gerenciamento de resultados e crises econômicas no mercado de capitais brasileiro," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 54(3), May.
    16. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz & Martinez, Daniel, 2013. "Accounting and networks of corruption," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 505-524.
    17. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
    18. Christian Kleine & Barbara Weißenberger, 2014. "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 241-266, January.

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