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This book advocates and illustrates the power of Interdisciplinary
& Critical Perspectives, drawn from a range of social sciences,
to critically analyse accounting processes & practices. Its
particular focus is the extensive forms of societal regulations
& requirements that are made over organisations, particularly
public sector organisations, that are driven by forms of
accounting, collectively described as Accounting Control in the
book. These regulations & requirements are deeply resented by
these public sector organisations and, as a result, all manner of
resistance strategies are adopted, which are described as
Controlling Accounting in the book. The book is primarily
conceptual but, given the particular Interdisciplinary &
Critical research approach adopted, relies heavily on drawing from
empirical cases to develop the conceptual ideas. The book,
therefore, analyses actual public sector Accounting Control &
Controlling Accounting strategies and counter-strategies primarily,
but not exclusively, from the United Kingdom, to develop the
conceptual ideas. The book ends with a critical analysis of the
forces & counter-forces of Accounting Control & Controlling
Accounting.
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