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| Author: | Morgan, G. Willmott, H. |
| Title: | The "new" accounting research: on making accounting more visible |
| Journal: | Accounting, Auditing and Accountability Journal
1993 : VOL. 6:4, p. 3-36 |
| Index terms: | ACCOUNTING RESEARCH ACCOUNTING STANDARDS PUBLIC SECTOR PUBLIC ACCOUNTING |
| Language: | eng |
| Abstract: | Much more effort should be devoted to knowing accounting through its effects. By looking at accounting in action, such a way of appreciating accounting will not blind us to the broader organizational, social and political consequences of the craft (Hopwood, 1985a, p.18). Accountancy is not just a profession or a practical art. The cheering fact is that accountancy is primarily about rendering everything into money terms, whether the exercise makes sense or not. |
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