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Accounting calculation and the shifting sphere of the economic

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  • Anthony Hopwood

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.

Suggested Citation

  • Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
  • Handle: RePEc:taf:euract:v:1:y:1992:i:1:p:125-143
    DOI: 10.1080/09638189200000007
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    Cited by:

    1. 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.
    2. Young, Joni J., 1996. "Institutional thinking: The case of financial instruments," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 487-512, July.
    3. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
    4. Thompson, G. F., 1998. "Encountering economics and accounting: some skirmishes and engagements," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 283-323, April.
    5. Zambon, Stefano & Zan, Luca, 2000. "Accounting relativism: the unstable relationship between income measurement and theories of the firm," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 799-822, November.
    6. Chiapello, Eve, 2008. "Accounting at the heart of the performativity of economics," economic sociology_the european electronic newsletter, Max Planck Institute for the Study of Societies, vol. 10(1), pages 12-15.
    7. 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.
    8. Eve, CHIAPELLO, 2003. "Accounting and the Birth of the Notion of Capitalism," Les Cahiers de Recherche 786, HEC Paris.
    9. Kurunmaki, Liisa, 2004. "A hybrid profession--the acquisition of management accounting expertise by medical professionals," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 327-347.
    10. Zan, Luca & Deng, Kent, 2017. "Micro foundations in the Great Divergence debate: opening up a new perspective," Economic History Working Papers 68944, London School of Economics and Political Science, Department of Economic History.
    11. 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.
    12. 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.
    13. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
    14. 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.
    15. Sheila Ellwood, 2008. "Accounting for Public Hospitals: A Case Study of Modified GAAP," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 399-422.
    16. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
    17. 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.
    18. Mennicken, Andrea & Miller, Peter & Samiolo, Rita, 2008. "Accounting for economic sociology," economic sociology_the european electronic newsletter, Max Planck Institute for the Study of Societies, vol. 10(1), pages 3-7.
    19. 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.
    20. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    21. GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana, 2009. "Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 979-985, May.

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