search query: @author Hopwood, A. G. / total: 4
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| Author: | Hopwood, A. G. |
| Title: | The archaeology of accounting systems. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:3, p. 207-234 |
| Index terms: | ACCOUNTING HISTORY CHANGE ORGANIZATIONAL CHANGE |
| Language: | eng |
| Abstract: | A review of how accounting systems change over time, the preconditions, organisational consequences, existing perspectives and the discussion of three examples of accounting change, as well as related theoretical issues concerning an understanding of the process of accounting change. Emphasis is placed on factors implicated in accounting change, reflective roles of accounting, and the manner in which accounting change shifts the preconditions for subsequent organisational changes. |
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