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Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain, 1914-1925.
・ISBN 978-0-367-51115-9 hard GB£ 145.99
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| 著者・編者 | Loft, Anne, |
|---|---|
| シリーズ | (Routledge Library Editions: Accounting History) |
| 出版社 | (Routledge, UK) |
| 出版年月 | 2020 |
| ページ数 | 330 pp. |
| 言語 | ENG |
| ニュース番号 | <A01-81612> |
解説
Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.