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| Author: | Hopwood, A.G. |
| Title: | Understanding financial accounting practice |
| Journal: | Accounting, Organizations and Society
2000 : NOV, VOL. 25:8, p. 763-766 |
| Index terms: | FINANCIAL ACCOUNTING POSITIONING |
| Language: | eng |
| Abstract: | In introducing three papers on the institutionalised nature of financial accounting practices, this paper argues for the importance of research that can provide more adequate insights into the wider institutional and social positioning of financial accounting. Illustrating the argument by appeal to both contemporary and earlier examples, emphasis is placed on the ways in which changes in the wider interests in and around the enterprise can and do mediate financial accounting practice. |
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