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Books > Social sciences > Sociology, social studies > Social issues
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Inside Accounting - The Sociology of Financial Reporting and Auditing (Paperback)
Loot Price: R1,654
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Inside Accounting - The Sociology of Financial Reporting and Auditing (Paperback)
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Based on a study covering a one-year financial reporting cycle at a
commercial subsidiary of a well-known scientific research
organization, Inside Accounting examines how accountants and
non-accounting managers construct their company's earnings.
Addressing issues in both internal management accounting, such as
budgeting, performance evaluation, and control, as well as external
financial accounting, such as book keeping, monthly/year end
accounts and auditing, David Leung focuses on how people classify
transactions, make professional judgments and use computer software
for accounting, and prepare for and facilitate the auditing
process. He also looks at accountancy training and the impact of
people's affiliations to the accounting profession or other
professions on their accounting and on their perceptions of
financial statements. Other contingent or contextual factors that
influence the choice of accounting method, such as time pressure,
reward structures, management authority and institutions are also
considered. David Leung's research employs an innovative blend of
theory and practice that redresses the imbalance between
ethnographic studies of financial accounting, and management
accounting and helps close the gap between the academic curriculum
and the experiences of practitioners. His research leads the author
to conclude that no act of accounting classification is ever
indefeasibly correct; that the accounting community's institutions
and authority are central to the accounting process and to the
'truth and fairness' of accounting numbers; that accounting
training involves extensive use of learning by doing; and that both
accountants and non-accounting managers have goals and interests
that often result in no better than 'good enough' accounting. This
book will appeal to accounting and finance professionals and
academics in finance, as well as to sociologists and academic
researchers interested in research methods and science studies.
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