Titlebook: Critical Accounts; Reorientating Accoun David J. Cooper (Professor of Accounting),Trevor M Textbook 1990Latest edition Macmillan Publishers

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Displacing the Corporation with Deconstructionism and Dialecticsssumed to serve the interests of the shareholders; ownership and control were becoming disconnected. Their observations raised important questions of public policy: if management is autonomous from ownership, should that autonomy be allowed to persist? And if not, in whose interest should corporatio

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cancellous-bone

Accounting as Disciplinesed companies. Our first difficulty in approaching this task was to find a suitable way of presenting accounting. The writers of management accounting textbooks, such as Horngren (1982), Drury (1985) and many others (see Scapens, 1984 for a summary) have traditionally presented accounting as a set o

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Joint Consultation and the Disclosure of Information: an Historical Perspectiverategy designed to contribute to the managerial task of exercising control over labour. The need to exercise control over labour stems from the fact that contrary to consensual interpretations of the labour-capital relationship, industrial relations is characterised by fundamental and irreconcilable

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Measuring the Performance of Worker Co-operativesfor growth. The number of co-operatives has increased rapidly, from around 300 in 1980 to 1000 by 1986 (CDA, 1980; London ICOM, 1986), but knowledge of co-operative performance is largely based upon case studies (for instance, see Cornforth, Thomas, Lewis and Spear, 1988) rather than on aggregate da

假設

Consequences of the Failure to Account for Externalities, to some degree, a reflection of a reliance on traditional micro-economic theory for the underpinnings of accountancy. A justification for much of the current accounting model is its relationship to this theory.. This supposedly value-free functional structural world view has recently come under in

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upstart

Value for Money Auditing: Some Observations on its Origins and Theory performance of local authorities, and other parts of the public sector, can be judged. The phrase, value for money, implies that there exists a knowable and appropriate, even ideal, relationship between the inputs a local authority consumes and the outputs it provides, between its accomplishments a