Accounting Control And Controlling Accounting

This book advocates and illustrates the power of Interdisciplinary and Critical Perspectives, drawn from a range of social sciences, to critically analyze accounting processes and practices. Its particular focus is the extensive forms of societal regulations and requirements that are made over organizations, particularly public sector organizations, that are driven by forms of accounting, collectively described as Accounting Control in the book. These regulations and requirements are deeply resented by these public sector organizations and, as a result, all manner of resistance strategies are adopted, which are described as Controlling Accounting in the book. The book is primarily conceptual but, given the particular Interdisciplinary and Critical research approach adopted, relies heavily on drawing from empirical cases to develop the conceptual ideas. The book, therefore, analyzes actual public sector Accounting Control and Controlling Accounting strategies and counter-strategies primarily, but not exclusively, from the United Kingdom, to develop the conceptual ideas. The book ends with a critical analysis of the forces and counter-forces of Accounting Control and Controlling Accounting.