Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, was a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing. Contributors to this volume - Thomas Ahrens, University of Warwick, Patricia J. Arnold, Sheldon B. Lubar School of Business, University of Wisconsin-Milwaukee, Jane Baxter, Australian School of Business, University of New South Wales, Alnoor Bhimani, London School of Economics and Political Science, Jacob G. Birnberg, Murphy Professor of Control Systems Emeritus, University of Pittsburgh, Michael Bromwich, London School of Economics and Political Science, Michel Callon, CSI/ENSMP, Salvador Carmona, IE Business School, Madrid, Spain, Christopher S. Chapman, Imperial College Business School, Imperial College London, Wai Fong Chua, Australian School of Business, University of New South Wales, David J. Cooper, School of Business, University of Alberta, Mark A. Covaleski, The Robert Beyer Professor of Managerial Accounting, Graduate School of Business, University of Wisconsin-Madison, Barbara Czarniawska, University of Gothenburg, Mark W. Dirsmith, Deloitte & Touche Professor of Accounting, Smeal College of Business Administration and The Social Thought Program, University Park, Marie-Laure Djelic, ESSEC, Mahmoud Ezzamel, Cardiff University, Cardiff, Christopher Humphrey, University of Manchester, Sten Jonsson, GRI, School of Business, Economics and Law, University of Gothenburg, Vincent-Antonin Lepinay, STS/MIT Robert Libby, Cornell University, Anne Loft, University of Lund, Peter B. Miller, Department of Accounting, London School of Economic and Political Science, Jan Mouritsen, Copenhagen Business School, Michael Power, London School of Economics and Political Science, Keith Robson, Cardiff Business School, University of Cardiff, Kerstin Sahlin, Uppsala University, Sajay Samuel, Clinical Faculty, Smeal College of Business Administration, University Park Nicholas Seybert, University of Texas at Austin, Michael D. Shields, Schaberg Endowed Chair in Accounting, Michigan State University, Prem Sikka, University of Essex, Hugh Willmott, University of Cardiff, Joni Young, University of New Mexico.