Abstract

Written from a sociological perspective, this book is concerned with ways in which social theories and analyses can inform our understanding of accounting in modern enterprises. Despite its importance in UK and US enterprises, accounting has largely been ignored by sociologists, and until recently accounting research has been dominated by economic perspectives. This has been changing through 'critical accounting' studies which adopt a wide range of social analysis. The book locates these new developments in social science debates on the enterprise in modern society and brings them to a broader audience.