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| Author: | Richardson, A. J. |
| Title: | Accounting as a legitimating institution. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:4, p. 341-355 |
| Index terms: | ACCOUNTING ROLE THEORY |
| Language: | eng |
| Abstract: | A review of attempts to reconceptualise the role of accounting in organisations, based on an examination of the legitimating institution, that emerged from three sociological traditions, which each suggested a distinct perspective on the phenomena and new areas of research. The analysis also covers perspectives on legitimation, the situation of existing research on accounting, and some areas of further research are also suggested. |
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