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When marketing managers and financial managers join forces within
any business, the result can often be poor communication on
financial criteria and goals. The risk of this situation occurring
is inevitably present when those with different professional
backgrounds and roles are working in accordance with their own
norms. In his seminal 1956 paper on general systems theory, the
economist Kenneth Boulding referred to the phenomenon of
"specialised ears and generalised deafness", which can be seen to
exist when marketing managers are financially illiterate or when
financial managers lack the necessary insights to design, implement
and operate accounting systems which are useful to marketing
managers in carrying out their roles. It is increasingly difficult
to attach credence to the idea of marketing managers who lack
financial skills, or financial managers who fail to relate to the
context in which marketing managers operate. Understanding the
marketing/accounting interface is therefore important in generating
emergent properties from the interaction of marketers and
accountants whereby the whole is greater than the sum of the parts.
The chapters in this volume seek to address this challenge. This
book was originally published as a special issue of the Journal of
Marketing Management.
When marketing managers and financial managers join forces within
any business, the result can often be poor communication on
financial criteria and goals. The risk of this situation occurring
is inevitably present when those with different professional
backgrounds and roles are working in accordance with their own
norms. In his seminal 1956 paper on general systems theory, the
economist Kenneth Boulding referred to the phenomenon of
"specialised ears and generalised deafness", which can be seen to
exist when marketing managers are financially illiterate or when
financial managers lack the necessary insights to design, implement
and operate accounting systems which are useful to marketing
managers in carrying out their roles. It is increasingly difficult
to attach credence to the idea of marketing managers who lack
financial skills, or financial managers who fail to relate to the
context in which marketing managers operate. Understanding the
marketing/accounting interface is therefore important in generating
emergent properties from the interaction of marketers and
accountants whereby the whole is greater than the sum of the parts.
The chapters in this volume seek to address this challenge. This
book was originally published as a special issue of the Journal of
Marketing Management.
The field of critical accounting has expanded rapidly since its
inception and has become recognised as offering a wealth of
provocative insights in the wake of the global financial crisis. It
is now firmly embedded within accounting literature and in how
accounting is taught. Surveying the evolving field of Critical
Accounting, including theory, ethics, history, development and
sustainability, this Companion presents key debates in the field,
providing a comprehensive overview. Incorporating interdisciplinary
perspectives on accounting, the volume concludes by considering new
directions in which critical accounting research may travel. With
an international array of established and respected contributors,
this Routledge Companion is a vital resource for students and
researchers across the world.
First Published in 2004. The subject of this text is modern
accountancy, which is to be considered from a sociological
perspective. The logical starting point is to map out the chosen
subject, modern accountancy, before saying something about the
particular disciplinary perspective, sociology, from which it is to
be viewed. The volume is split into two parts the sociology of
accountancy and Sociology for accounting.
The field of critical accounting has expanded rapidly since its
inception and has become recognised as offering a wealth of
provocative insights in the wake of the global financial crisis. It
is now firmly embedded within accounting literature and in how
accounting is taught. Surveying the evolving field of Critical
Accounting, including theory, ethics, history, development and
sustainability, this Companion presents key debates in the field,
providing a comprehensive overview. Incorporating interdisciplinary
perspectives on accounting, the volume concludes by considering new
directions in which critical accounting research may travel. With
an international array of established and respected contributors,
this Routledge Companion is a vital resource for students and
researchers across the world.
The importance and influence of accountancy have increased
incredibly rapidly in the post-war period, although it remains an
institution about which relatively little is known. Studies which
incorporate insights from social and behavioural science are long
overdue. The value of such analyses have been increasingly
recognized within the accountancy profession in recent years as a
compelling, provocative and fruitful complement to the conventional
education and training process. "Sociological Perspectives on
Modern Accountancy" is the first book to draw on developments in
academic sociology and apply them in an accessible way for the
accounting student. Written by a sociologist who is also a trained
accountant, this book analyzes the structure and processes of
accountancy in a entirely novel way. He considers the profession,
its work roles and employment experiences, and the ideological
nature of accountancy. This book should be of interest to
undergraduates and postgraduates in sociology and accountancy.
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