- Title Pages
- List of Figures
- List of Tables
- Preface and Acknowledgement
- List of Abbreviations
- 1 Linking Accounting, Organizations, and Institutions *
- 2 Everyday Accounting Practices and Intentionality
- 3 Institutional Perspectives on the Internationalization of Accounting
- 4 Studying Accounting in Action: The Challenge of Engaging with Management Accounting Practice
- 5 Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information
- 6 Organizationally Oriented Management Accounting Research in the United States: A Case Study of the Diffusion of a Radical Research Innovation*
- 7 On the Relationship between Accounting and Social Space*
- 8 What is the Object of Management? How Management Technologies Help to Create Manageable Objects
- 9 Governance and Its Transnational Dynamics: Towards a Reordering of our World?
- 10 Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession
- 11 The Study of Controller Agency
- 12 Sketch of Derivations in Wall Street and Atlantic Africa
- 13 Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice*
- 14 Accounts of Science
- 15 Financial Accounting without a State*
- 16 Socio‐Political Studies of Financial Reporting and Standard‐Setting
- 17 On the Eclipse of Professionalism in Accounting: An Essay*
- 18 All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization
- Bibliography of Anthony Hopwood's Writings
Accounts of Science
Accounts of Science
- (p.315) 14 Accounts of Science
- Accounting, Organizations, and Institutions
Theodore M. Porter
- Oxford University Press
The standing of accounting among the academic disciplines has never been very high, in part because the work of accounting is not regarded as suitably creative. Yet when we think of knowledge as a set of institutionalized practices, the subservience of accounting to the sciences and to the ancient professions may be reversed. Fields like economics, engineering, biology, and medicine cannot escape the twin imperatives of commensuration and accountability, especially when these are brought to bear on matters of recognized public importance. In this regard, the career of cost-benefit quantification is exemplary. Knowledge and rationality, whenever they touch on politics and policy, have become closely bound up with a logic of accountancy.
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