This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.
Table of Contents
List of Tables; List of Figures; Preface; Acknowledgements; Part 1: Background and Rationale; 1. Introduction 2. Focusing the Problematic 3. A Typology of Voluntary Organizations 4. Overview of Findings 5. Chapter Summary; Part 2: A Critical Structuralist Framework; 1. Introduction 2. A Critical Structuralist Analysis of Management 3. Management Control in Voluntary Organization 4. A Critical Structuralist Framework for Churches 5. Chapter Summary; Part 3: Research Method; 1. Introduction 2. The Subject Organization 3. Case Study Design 4. Chapter Summary; Part 4: Accounting Systems 1: Formal Features and Financial Dynamics; 1. Introduction 2. Formal Accounting Systems 3. Financial Dynamics and Accounting 4. Chapter Summary; Part 5: Accounting Systems II: How is Accounting Used in Practice?; 1. Introduction 2. Uses of Accounting by Sacred Occupational Groups 3. Uses of Accounting by Accountants 4. Tensions between Occupational Groups 5. Chapter Summary; Part 6: Accounting Systems III: The Dynamics of the Budgeting Process; 1. Introduction 2. Historical Trends in the Budgeting Process 3. A Case Study of the Budgeting Process under Financial Stress 4. Chapter Summary; Part 7: Conclusions; 1. Introduction 2. Major Findings 3. A Comparison with Trends in Voluntary Organizations 4. Concluding Comments; Appendix; Bibliography; Index