Professional Documents
Culture Documents
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Armstrong
(1985)
20th C. USA/UK Labour process Literature-based Examines competition between accountants
(and other nancial specialists), engineers
and personnel managers for control over
management strategies. Observes how
management accounting came to control
labour process through range of
mechanisms, while engineering became
subordinated. Adoption of accounting
procedures strengthened position of
accountants in managerial hierarchies.
Functionalist explanations of adoption of
control mechanisms as response to
problems generated by crisis argued to be
inadequate
Armstrong
(1987)
19th/20th C. UK Labour process Literature-based Explains signicance of accountants in
British corporate management and use of
nancial controls in terms of (1) nature of
British capital markets, which provided
particularly strong role for auditors; (2)
state intervention in wartime, which
preferred indirect control through
accounting measures to direct management;
and (3) role of accountants in creating
large enterprises through mergers, meeting
need to control these organizations
through nancial methods. Power of
accountants comes largely through their
role in the allocation of surplus value
Arnold and
Hammond (1994)
19701980s USA/South
Africa
Political economy of
accounting;
ideology theory
Contemporary
documentation, secondary
literature
Studies how leading US companies used
social reporting system to justify continued
business involvement in apartheid regime.
Notes how divestment movement used
corporate disclosures to challenge
dominant ideology. Concludes that
accounting may potentially be used by
subordinate as well as dominant groups
Bailey (1990) Early 1930s USSR N/Adescriptive
paper
Contemporary literature Reviews a debate about accounting in
Soviet Union, which identied key works
as bourgeois. Identies several strands
of thought in emerging Soviet accounting,
including need to modernize and
standardize accounting
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Ballas (1998) 19481955 Greece Critical sociology of
the professions
Professional body archives,
contemporary ocial
documentation and
secondary literature
Investigates emergence of auditing
profession in Greece after Second World
war. Notes role of state in encouraging
an indigenous professional organization,
and argues that this was motivated by a
desire to monitor managers in the broad
interests of society rather than to serve
the needs of investors and capital markets
Bealing, Dirsmith,
and Fogarty (1996)
19341940 USA Institutional theory Contemporary ocial
documentation and
secondary literature
Examines the early strategies of the
Securities and Exchange Commission
undertaken to achieve legitimacy and thus
survive. Models this as a dramaturgy of
political exchanges. Discusses eect of
enforcement actions following the
McKesson and Robbins scandal as
allowing auditors to remain eectively
self-regulated while showing SECs
positive role in regulating the nancial
reporting community
Bhimani (1993) 18981938 France Understanding
accounting
in its social and
organizational context
Primary archives,
contemporary documents
and secondary literature
Studies how factors external to an
organization inuence internal accounting
practices. Uses French car manufacturer
Renault as case study. Examines impact
of First World War in encouraging
introduction of scientic management,
and inuence of government attitudes to
statistics on development of statistical
information as aid to control within
Renault
Bhimani (1994) 1820th C. France Foucault Primary archives,
contemporary documents
and secondary literature
Looks at how labour was managed and
controlled in three French organizations
across three centuries. Documents a shift
from prohibitive, physical and personal
control regimes to productive,
calculative and administrative modes of
governance. Notes that changes in
organizational control do not react to
external changes in nature of the worker
but help to construct such changes
Bhimani (1999) N/A N/A Various (including
Foucault)
Literature-based As part of a review of cross-national
studies of management control systems,
discusses how historical perspectives can
add to understandings of how particular
national and cross-national forms of
management control reect diering
regimes of truth within specic nations
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Appendix (continued)
Paper Main period Location Theory Evidence Summary of ndings/conclusions
Boland (1987) N/A N/A Foucault N/Acomment on paper Discussion of Miller and OLeary (1987).
Examines analogy of recruitment of
soldiers before existence of standardized
tests and norms to suggest that visibility
has changed from a literal notion of
viewing the body to a more technical and
disciplinary one that soldiers themselves
internalize. Stresses that cost accounting
does not make standards and norms
possiblethe concept of the normalized
person makes cost accounting possible
Bougen (1989) 18791930 UK Understanding accounting
in its social and
organizational context
Primary business
archives
Examines introduction of accounting measure-
ments through a prot sharing scheme by Hans
Renold Ltd., in context of consideration of
use of accounting in industrial relations setting.
Notes how, despite considerable economic
progress of company during operation of
scheme, managements control over measure-
ments was associated with scepticism on part
of labour, whose direct knowledge of factory
operations could challenge the descriptions
provided by accounting
Bougen (1994) N/A N/A Literary/psychological
theories of humour
Literature-based Studies historical development of
bookkeeping and accounting to determine
how humorous stereotype of accountants
as dull and boring emerged
Bougen (1997) 19701980s Spain Deleuze and Guattaris
concept of becoming
Contemporary ocial
documents and
secondary literature
Examines the Audit Law of 1988 in Spain,
in the context of the development of Spanish
auditing and professional accountancy in the
period since 1975. Argues that Spains mem-
bership of the European Community and need
to adopt E.C. laws provided an opportunity
for readdressing the relationships between ex-
pertise and the state in the context of auditing
Bougen, Ogden,
and Outram (1990)
18701920s UK Understanding accounting
in its social and
organizational context
Contemporary
ocial reports
Reviews acceptance and rejection of
accounting for industrial relations purposes
in two episodes in British coalmining.
Notes that accounting was accepted for wage
negotiations in 1870s but was strongly resisted
by mining trade unions in early 1920s. Suggests
that accounting served dierent purposes in the
episodes, and that miners were less receptive to
accounting discourses in early 1920s because
they sought to advance moral rather than
economic arguments in wage negotiation
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Bricker and
Chandar (2000)
19001932;
1970 to present
Mainly USA Not explicit Literature-based;
some secondary
statistical data
Argues that Berle and Means (1932)
omitted the role of investment funds and
thus mislocated the source of problems
arising from separation of ownership of
control. Notes important role of
investment funds and investment banks
in USA in period 19001932. Concludes
that investment bankers provided
countervailing power against managerial
control over rms. Observes persistence
of phenomenon in recent times and in
other countries
Bryer (1991) 18301850s UK Marx Contemporary
ocial reports and
literature-based
Reinterprets role of accounting in
railway boom and bust of 1840s as a
means by which a rational and rapacious
social hierarchythe London
wealthy expropriated wealth from
early railway investors and then mystied
the losers as to subsequent railway
performance
Bryer (1993a) 18801910 Mainly UK Marx Contemporary and
secondary literature
Uses contemporary writings to show that
a consistent framework of nancial
accounting had developed by late 19th
C. Argues that this framework consistent
with view of accountability to socialized
capital developed by Marx
Bryer (2000a) 16th/17th C. England Marx Literature-based Develops accounting signatures for
dierent phases of transition from
feudalism to capitalism. Discusses Marxs
theory of the transition by reference to
these accounting signals. Criticizes
Weber as having an inadequate vision
of capital accounting. Suggests that
Marxs explanation of the transition
may be understood as a history of
accounting
Bryer (2000b) 16th/17th C. England Marx Contemporary ocial
records; transcribed
and summarized
original records;
contemporary texts
Provides evidence to support thesis
developed in Bryer (2000a). In addition
to evidence from agricultural and
commercial contexts, a major case study
of the English East India Company from
its establishment in 16001657 (when it
became a modern joint stock company)
is provided. Finds accounting evidence to
be consistent with thesis
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Appendix (continued)
Paper Main period Location Theory Evidence Summary of ndings/
conclusions
Bryer (2005) 1719th C. UK Marx; Weber Literature-based Reviews extant research on accounting in
the British Industrial Revolution and
slightly earlier periods. Argues that
changing social relations of production
can be associated with changes in
calculative mentalities and in modes of
accounting. Goes beyond this to suggest
that accounting needs to be located in
changing historical contexts of social
accountability, and that the British
Industrial Revolution was essentially a
capitalist revolution as much as a
technological one
Burchell
et al. (1985)
1970s UK Foucaultgenealogy Literature-based Examines sudden emergence of interest in
value added accounting, in terms of
interpenetration of accounting and society.
Identies three arenasaccounting
standardization, macro-economic
planning and the quest for eciency, and
industrial democracywhose intersection
provides particular context for value
added accounting to be debated. Develops
notion of accounting constellation as
specic eld of relationships between ideas,
institutions and processes within which
value added concept can emerge in
particular way
Burrell (1987) 1318th C. Europe Various, including
Foucault
Literature-based Comment on Tinker and Neimark (1987).
Argues that there are links between
development of accounting and attempts
to expel sexuality from organizations and
repress it within society
Caramanis (2002) Early 1990s Greece Globalization and the
nation-state (Held, 1991)
Primary institutional
archives, interviews,
contemporary
documentation
Examines interconnections of politics and
accounting professionalization projects by
reference to debate over liberalization of
audit profession in 1992. Observes how,
in an increasingly globalized economy,
nation-states nd it dicult to resist
international pressures. This is not because
of abstract economic forces but because
of political pressures arising from the
mobilization of the governments of
powerful countries and of international
bodies such as the E.U., in this case by
the Big Five accounting rms
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Carmona
et al. (1997)
17401770s Spain Foucaultpower/
knowledge
Primary archives Studies changing roles of accounting
within the Spanish Royal Tobacco
Factory. Observes how accounting made
various activities within the Factory visible,
and helped to construct a disciplinary
regime whereby management could
render workers calculable and thus
individually accountable
Carmona
et al. (2002)
18th C. Spain Giddenstime/space
ordering; Foucault
power/knowledge
Primary archives Compares methods of accounting control
used in an older and a newer and purpose-
designed building to analyze how spatial
layout of Spanish Royal Tobacco Factory
enabled particular modes of accounting
control. Production space in the new
factory made the production process
more visible and controllable in both a
physical and an accounting sense, and
allowed for accountability to attach to
individual workers
Carnegie and
Edwards (2001)
1880s Australia Critical sociology of
the professions
Primary archives,
contemporary
documentation and
secondary literature
Based around a prosopographical study
of the 45 founders of the rst professional
accountancy body in the colony of
Victoria, uses critical-conict analysis to
examine the trajectory of the professional-
ization project of accountants in that
location
Carpenter and
Dirsmith (1993)
20th C. USA Institutional theory;
sociology of the professions
Literature-based Argues that adoption of statistical sampling
by auditors was not simply a technical
phenomenon but involved a redenition
of auditors professional jurisdiction away
from fraud detection towards attestation
of the fairness of nancial statements.
A key factor in this was auditors self-
interest
Carpenter and
Feroz (2001)
19701980s USA Institutional theory Interviews,
contemporary
documentation and
secondary literature
Analyzes factors inuencing whether state
governments adopted GAAP in aftermath
of municipal bond market crisis. Finds
range of factors that signicantly
inuenced early adoption or non-
adoption, and notes that pressures to adopt
GAAP arose because of perceptions
that this was a symbol of sound scal
management
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Appendix (continued)
Paper Main period Location Theory Evidence Summary of ndings/conclusions
Chandler and
Daems (1979)
Mid 19th to
early 20th C.
USA/Europe Economic theory
of the rm; transaction
cost economics
Literature-based,
reecting archival
research of authors
and others
Compares how accounting and
organizational innovations for managing
and co-ordinating the activities of large
rms emerged in the USA and Europe.
Suggests that developments occurred
later in Europe because mass markets
were slower to emerge than in USA, and
markets were co-ordinated more through
interrm collaboration rather than through
competition. These both reduced incentives
to develop cost control and other methods
to maximize prots
Chua and
Poullaos (1993)
18851906 Australia Sociology of the professions
(particularly neo-Weberian
and neo-Marxist approaches)
Primary archives,
contemporary
documentation and
secondary literature
Investigates attempt of Incorporated
Institute of Accountants in Victoria to
obtain Royal Charter, and uses evidence
to challenge some existing theories within
sociology of the professions. Concludes
that crude views of occupational mono-
poly or closure, and tight coupling of
action, interest and outcome, are
inadequate to explain events, and that
outcomes are better explained as result
of interaction of state and profession
Chua and
Poullaos (1998)
18861903 Australia Critical sociology of
the professions, Weber
Contemporary
documentation and
secondary literature
Analyzes the attempts of the Incorporated
Institute of Accountants to promote itself
as the leading producer of accountants in
the state of Victoria. Criticizes some
standard arguments in the sociology of
the professions: notes that exclusion of
competitors could not in practice be a key
driver of professionalization, and observes
that rival professions were less of an
obstacle than the state, the business
community and the nancial press
Chua and
Poullaos (2002)
18801907 UK, Australia,
Canada, South
Africa
Critical sociology of
the professions
Primary archives,
contemporary
documentation and
secondary literature
Examines the emergence of an imperial
accounting arena involving self-governing
British settler colonies. Notes how
movement of members overseas and
emergence of professional accountancy
associations in the colonies tended to pull
UK bodies (especially ICAEW) into
adopting international proles. Overseas
bodies often mimicked UK ones in structure
while claiming to oer something dierent.
Professional bodies could be allies for some
purposes and enemies for others
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Colignon and
Covaleski (1991)
N/A N/A Weber Literature-based Proposes that Webers work provides a
basis for examining accounting in the
socio-historical context of Western
capitalism. Stresses three layers of analysis:
the conguration of institutional features
of society that facilitates capitalism and
accounting; second, the tension between
formal and substantive rationality; and
third the specic examination of
organizations and accounting practices
Cooper and
Taylor (2000)
Mid-19th
C. to 1996
Mainly UK Labour process Secondary literature;
job advertisements;
ocial statistics
Argues that clerical accounting workers
have been largely overlooked by researchers.
Discusses changing roles of clerks,
particularly in context of mechanization
and computerization. Provides evidence
of deskilling by reference to changing
job specications
Cooper (1980) N/A N/A N/A Literature-based Comment on Tinker (1980). Endorses
political economy approach, but
suggests that Tinkers paper suers from
omission of detailed evidence
Covaleski and
Dirsmith (1995)
18901910 USA Institutional theory,
political-bureaucratic
rhetorical analysis
Primary archives,
contemporary
documentation and
secondary literature
Analyzes rhetorical strategies used by
Progressive Governor of Wisconsin Robert
M. La Follette to justify adoption of an
ensemble of calculative practices and
techniques. Concludes that the process
by which these techniques were
institutionalized reected the relative
power of interest groups and was thus
profoundly political
Davis
et al. (1982)
19201970s N/A Social constructivism Literature-based Identies four key images (accounting as
historical record, current economic reality,
information system, commodity) and
traces development of theories based on
these. Calls for longitudinal studies on
nature and consequences of accounting
images
De Beelde (2002) 19401950s Belgium Critical sociology of
the professions
Contemporary
documentation and
secondary literature
Discusses emergence of auditing
profession in Belgium soon after Second
World War. Although existing expert
comptable groups formalized their
structure, they were not able to establish
an occupational monopoly, enabling the
state to set up, out of nothing, a
separate auditing body reporting to
labour as well as capital, and subject to
strong state control
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Dezalay (1995) 20th C. N/A Critical sociology of the
professions, Bourdieu
Literature-based Criticizes how some sociologists of the
professions, most notably Abbott (1988),
use historical arguments in ways that
tend to disconnect professional systems
from broader social and political history
Edwards, Coombs,
and Greener (2002)
18201830s UK Conict of ideologies Parliamentary papers,
contemporary documentation
and secondary literature
Explains the failure of an attempt to
introduce double-entry bookkeeping into
the British governments accounting in
terms of a clash of ideologies between a
more traditional and aristocratic focus on
stewardship and personal accountability
and an emerging commercial focus on
performance, which was at the time the
relatively weaker ideology
Flamholtz (1983) N/A N/A Transaction cost economics Literature-based Comment on Johnson (1983). Suggests
that emergence of management accounting
may have been earlier than 18th C. Also
calls for more research into implications
of movement of labour into factories
Flesher and
Flesher (1979)
18141824 USA Transaction cost economics Primary archives Describes accounts of an early communistic
community and compares with those of
other communities. Suggests that the
environment within which the community
operated gave rise to need for sophisticated
accounting control system
Gallhofer and
Haslam (1991)
18701910s Germany Critical theory (Frankfurt
School)
Primary archives,
contemporary documentation
Develops a theory of the aura of accounting.
Illustrates by reference to accountings
changing aura in Germany, noting how
a scandal involving the use of secret
reserves by Daimler to conceal war prots
led to accountings aura shifting from
neutrality and objectivity to a manipulated
political mechanism
Gietzmann and
Quick (1998)
18701990s Germany Corporate governance Contemporary press
articles and secondary
literature
Examines the origins and development of
a universal statutory cap on auditor
liability in Germany. Links this to the
nature of the German auditing profession
and its formal establishment in 1931, and
the role of the auditor in the German
system of corporate governance
Graves
et al. (1996)
1940s to present USA Rhetoric of visual design Published annual reports As part of broader study, reviews sample of
US companies and analyzes early use of
pictures in their nancial statements.
Notes that expansion in use of pictures
coincides with Age of Television
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Hammond (1997) 19651988 USA Institutional/legal
environment approach
Interviews, professional
body statistics, press
and journal articles
Shows that public accounting profession
reacted to Civil Rights legislation by
making visible eorts to recruit African
Americans. However, even after 25 years,
African Americans were still grossly
under-represented, and early short-term
recruiting initiatives tended to disappear
by the 1980s
Hammond and
Streeter (1994)
20th C. USA Racism theories Interviews; contemporary
literature
Studies experience of African Americans
in struggling to become Certied Public
Accountants. Reveals obstacles faced by
these pioneers and the eorts they went
to in overcoming them. Concludes that
African Americans are still
under-represented
Harrison and
McKinnon (1986)
19461982 Japan Social systems
research
Contemporary literature Develops method of analyzing change in
social systems and applies to Japanese
corporate reporting regulation system.
Examines three change processes: the
postwar US occupations introduction of
a US-style regulation system and how this
changed to a more Japanese system based
on the Ministry of Finance; the
development of corporate audit; and the
development of consolidated reporting
Hooper and
Kearins (1997)
18701880s New Zealand Foucaultpower/
knowledge
Primary archives,
contemporary ocial
and court documentation
Examines use of accounting and other
documentary records by colonists in a
pre-literate, oral society to acquire legal
ownership of land. Provides evidence of
how maintenance of detailed accounting
records of debts and advances, coupled
with exibility of measurement bases,
could facilitate transfer of land from
collective Maori ownership to individual
European control, thus demonstrating
and exemplifying the power of accounting
Hopper and
Armstrong (1991)
1920th C. North America Labour process Literature-based Critiques Johnson and Kaplan (1987).
Explains accounting controls as attempts
of rms to control labour in various epochs
of capitalist development. For example,
accounting for direct labour costs was
implicated in the move from internal
subcontracting to direct employment in
the factory system
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Hopwood (1987) 1770s; 1970s England Foucaultarchaeology
and genealogy
Literature-based
and eld work
Reviews and evaluates existing perspectives
on accounting change. Argues that these
are often ahistorical, atheoretical,
teleological and technicist. Provides three
case studies, two of contemporary
organizations and one of the English
potter Josiah Wedgwood in 1770s. Notes
that many factors can potentially intrude
into the organization and stimulate change,
but that accounting itself can change as a
consequence of organizational processes
accounting is seen as in motion
Hopwood (1988) 1970s UK N/A Personal reminiscence Discusses background to setting up of
Accounting, Organizations and Society,
noting irony that journal was published
by company implicated in major UK
accounting scandal of 1960s, and that
teaching based on scandal provided crucial
point of contact with companys chairman,
Robert Maxwell
Hopwood (2005) 19752005 N/A N/A Personal reminiscence Reviews background to setting up of
Accounting, Organizations and Society
and considers how journal has changed
over the last 30 years. Suggests that the
growing forces of conformity in
academe in recent years would make the
creation of a similar journal much more
dicult today
Hoskin and
Macve (1986)
13th/14th C.;
19th C.
Europe; USA Foucault Literature-based Uses a Foucauldian power-knowledge
analysis to explain emergence of double-
entry and long delay until emergence of
more modern notions of accounting and
accountability in terms of techniques of
writing and examining. Double-entry is
viewed in terms of Foucaults concept of
double sign, and as a specic form of
a general textuality emerging in 14th
C. Creation of calculable man traced to
educational practices of marking.
Introduction of new examination regime
at West Point seen as inuencing
management on early US railroads via
West Point graduates
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Macve (1988)
18101850s USA Foucaultpower/
knowledge
Contemporary
documents transcribed
in published business
histories
Examines development of piece-rate
accounting in Springeld Armory.
Argues that this reects inuence of new
educational disciplines and examination
practices at US Military Academy at
West Point and that accounting changes
eective only as part of a general
disciplinary framework. Suggests that
West Point inuence also responsible for
line and sta accountability structures
on US railroads. Challenges alternative
explanations based on economic rationalism
Jackson (1992) 18th C. Germany N/A Literature-based Links Goethes attitude to managing the
natural world with German doctrines of
Kameralwissenschaft (the science of
administration), and 18th C. ideas of
natural law as the underpinning of
society. Goethes view of nature was
expressed in economic terms, while his
theories of economy and politics were
based on theories of nature
Jeacle (2003) Early 20th C. USA/UK Sociology of translation
(Callon, Latour)
Contemporary
documentation (including
primary archives) and
secondary literature
Examines the ways in which retailers dealt
with the costs of altering ready-to-wear
clothing to show how accounting was
implicated in the development of the idea
of standard sizes and hence the standard
body
Jeacle and
Walsh (2002)
19201930s Mainly USA Foucault (disciplinary
power and governmentality)
Contemporary
documentation and
secondary literature
Studies the use of accounting-based
measures of consumer creditworthiness by
department stores, compared with making
credit judgements based on personal
knowledge of the customer. Notes how
this represented a shift from decisions
based on the character of the individual
to those based on the individuals
behaviour. Accounting makes this
behaviour visible
Johnson (1983) Late 18th C.
to present
USA/UK Transaction cost economics Literature-based,
reecting authors
archival research
Suggests that management accounting
developed to provide information
necessary to manage internally-controlled
resources of rms, which have been
created in order to generate higher returns
than are possible from transacting purely
through markets
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Jones and
Dugdale (2002)
19841990s Mainly
USA/UK
Actor-network theory;
dynamics of modernity
(Giddens)
Interviews, contemporary
documentation and
secondary sources
Traces the emergence of Activity-Based
Costing (ABC). Identies dierent strands
of development of ABC. Notes the pivotal
role of management consultancy in
advancing ABC, and the rapidity with
which ABC moved from a specic
technique to becoming an abstract system.
Discusses transformation of ABC into
Activity-Based Management and observes
how this tted well with downsizing/delay-
ering management philosophies of 1990s
Jo nsson (1991) 20th C. Sweden Develops theory of accounting
as being made legitimate
through reecting concerns
of its social and political
environment
Summary of studies
based on contemporary
literature
Studies developments in municipal,
nancial and cost accounting. Suggests
that in a strong state setting, accounting
needs to inltrate existing power structures
and accountants need to present themselves
as trustworthy enough to develop
accounting rules. Most issues were
discussed in terms of practical experience,
and theory had little role
Kirkham (1992) N/A N/A Gender theory Literature-based Comments on Lehman (1992). Suggests
that Lehmans herstory is in fact written
from the male perspective of professional
accountancy and ignores contemporary
womens struggles. Calls for broader
studies of gender and accounting,
suggesting that accounting was from an
early time gendered as male
Kirkham and
Loft (1993)
18701930 UK Gender theory; sociology
of the professions
Census data; contemporary
documents; secondary
literature
Discusses how accountancy in the UK
came to be constructed as both
professional and mans work by
distinguishing it from clerical and
bookkeeping activities, which were
increasingly constituted as womens
work. Shows how, in 1870, accounting
and bookkeeping were not distinguished
as occupational categories, and that they
were almost entirely male, whereas by
1930 accounting and bookkeeping were
clearly distinguished in terms of social
status and gender
Knights and
Vurdubakis (1993)
1720th C. Mainly Europe Foucault Literature-based Links developments in views of risk as
object of insurance with transformations
in aims and means of government,
culminating in construction of state-
sponsored apparatus of social insurance
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Sawabe (1996)
1620th C. Mainly Japan N/Areview paper Literature-based Review of Takatera (1992). Discusses in
particular Takateras more historically-
focused research
Lamb (2001) Mid-19th C. UK Foucaultmodes of
power; calculable person
Contemporary private
and ocial papers and
secondary literature
Aims to extend understanding of taxation
as a social and institutional practice
reliant on accounting, by using a contem-
porary personal record of the experience
of appealing against a tax assessment.
Notes how taxing individuals incomes
rendered individuals as calculable persons
and observes how sovereign power of
local Commissioners of Taxes developed
into disciplinary power of Inland
Revenue
Larsson (2005) 19652000 Sweden Critical sociology
of the professions;
new institutional theory
Ocial documents,
contemporary
secondary literature
Investigates the development of auditors
responsibilities to report suspected crime,
leading to a statutory duty introduced in
1999. Explains this in terms of political
pressures rather than as a response to
scandal or crisis. Notes that government
was successful in imposing this duty on
auditors only when it could be expressed
in terms of enhancing the working of
markets and improving industrial
democracy, rather than as a type of
police activity
Lehman (1992) 19001980s Mainly USA,
some refs. to UK
Feminism Contemporary published
material
Reviews how womens access to the
accounting profession has been restricted
at dierent times in 20th C. Shows
persistence of discriminatory practices.
Uses feminist theories of conict to argue
that position of women in accounting has
depended on socially imposed roles and
expectations, and that addressing
discrimination at an individual level will
fail to achieve radical change in these
Lehman and
Tinker (1987)
19601973 USA Discourse theory Accounting and
nancial journals
Examines role of accounting as a symbolic,
cultural and hegemonic force by analyzing
publishing patterns of three journals.
Concludes that the content of accounting
journals changes to reect changes in the
external social and economic environment
and that discursive accounting practices
should be regarded as ideological tools
used in conicts over the distribution of
social wealth
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Lewis, Parker, and
Sutclie (1984)
19191979 Mainly USA Not explicit
descriptive paper
Literature-based Identies and analyzes references to
employee reporting in accounting and
business literature. Finds strong uctuation
in volume of literature, and links this to
socio-economic factors (new technology,
merger activity, antiunion sentiment,
economic recession). Notes that issues re-
occurred repetitively. Observes sudden
increase in interest in employee reporting
in UK and Australia after 1972
Loft (1986) 19141925 UK Foucault Primary institutional
archives, interviews,
contemporary press
Examines growth of cost accounting in UK
during First World War, and attempts to
use costing for postwar reconstruction.
War saw signicant growth in occupational
grouping of cost clerks, and paper reviews
formation of Institute of Cost and Works
Accountants, and tensions in establishing
professional status in competition with
older bodies. Discussion of whether main
goal of Institute was occupational
protection (and upward mobility for cost
clerks) or developing costing knowledge
MacDonald and
Richardson (2004)
19501965 Canada Regulatory space
(Hancher and
Moran, 1989)
Primary institutional
archives, contemporary
documentation
Studies the early years of the Ontario
Public Accountants Council, examining the
evolving roles of the Council as it
established, defended, attempted to enlarge
and armed its regulatory space. This
in part involved demarcating public
accounting from other forms of accounting,
and this tended to exclude certain groups
from the public accounting market in Ontario
Macintosh (1999) 19201930s USA Economics of regulation Contemporary
documentation
Reviews the debate over corporate
accountability between Adolf A. Berle and
E. Merrick Dodd in the early 1930s.
Considers the context for this debate and
notes how the outcome of the debate
(that the only eective check on corporate
management was full disclosure) inuenced
the securities legislation of 1933/34
Macintosh
et al. (2000)
Earliest times
to present
World Baudrillard Literature-based Traces development of and changes in
relationship between accounting signs
(particularly income and capital) and the
social/physical reality that they claim to
represent. Argues that accounting no
longer refers to an objective reality but is
instead largely self-referential
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Maltby (1997) Mid-19th C. Germany Understanding accounting
in social and historical context
Literature-based Examines portrayal of accounting in
Gustav Freytags novel Soll und Haben
(1855) in order to understand signicance
of accounting for 19th C. middle-class.
Argues that accounting embodied and
supported middle-class values or orderliness
and rationality
Manninen (1996) 19601980s Mainly USA Sociology of knowledge Contemporary
documentation,
interviews, secondary
literature
Reviews the research on allocation of
Arthur L. Thomas, and academic reaction
to this research, suggesting that relative
disregard for his ideas was a consequence
of the general move away from conceptual
research in accounting during the 1970s
McKinstry (1996) 19301994 UK Not explicit Published annual reports Describes design of annual reports of
Burton PLC. Identies a dramatic change
in use of design from 1980, and links this
with signicant increase in sales and
prots and company moving towards
becoming an aggressive corporate acquirer
McKinstry (1997) 18801890s UK Sociology of the professions Primary archives,
contemporary
documentation,
secondary literature
Investigates planning, layout and decoration
of Chartered Accountants Hall, London,
as symbolizing claims of the Institute of
Chartered Accountants in England and
Wales about the extensive roles that
accountants could undertake and hence
the status of the emerging profession
Merino (1993) 20th C. USA Pragmatism Literature-based Studies proprietary theory as a response
to emerging corporate economy of early
20th C., providing a way of reconciling
passive ownership of corporations with
traditional justications of private property.
Suggests that there were contradictions in
accounting theorists approach: theorists
understood the partisan nature of
accounting but some recommendations
were inconsistent with view of shareholder
sovereignty
Miller (1986) 19301970s France Foucault Literature-based Review of Fourquet (1980), a study of
the relationship between accounting and
national planning in France. Argues that
we need to study the specic historical
conditions of emergence for ideas and
practices, but notes that these are conditions
of possibility and do not determine
outcomes in a causal way. Stresses role of
accounting in actually creating particular
social and organizational forms
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Miller (1990) 16601680s France Foucault/Latour Literature-based Reviews ways of theorizing relationship
between accounting and the state and
rejects functional and external factor
theories of state development. Uses
Colbert period of Louis XIVs reign in
France to illustrate more complex model.
Innovations in accounting and government
emerged from a range of sites and achieved
coherence within a particular rationale
of government. Accounting is useful within
programmes of government because of
reciprocity between particular
accountings and abstract rationales
Miller (1991) 19301960s UK FoucaultLatour. Develops
model of problematizations
programmestranslation
action at a distance.
Contemporary
literature
Argues against view of Johnson and Kaplan
(1987) that development of discounted
cash ow (DCF) was exceptional in coming
from academics striving for relevance
rather than practitioners innovating in the
face of practical problems. Examines role
of British state in encouraging rms to
adopt DCF in 1960s, and characterizes
this as a political programme that sought
to intervene in the economy while
maintaining a distance from specic
investment decisions
Miller et al.
(1991)
N/A N/A N/A N/Aintroduction
to collection of
historical studies
Attempts to explain the emergence of the
new accounting history and calls for a
historical appreciation of how accounting
practices and rationales come to be formed
Miller and
Napier (1993)
1720th C. Mainly UK
and USA
Foucault Literature-based Calls for genealogies of calculation
instead of traditional accounting histories.
Provides summaries of four genealogies,
based on Miller (1991), Hopwood, 1987,
Burchell et al. (1985), and Miller and
OLeary (1987)
Miller and
OLeary (1987)
18901930s Mainly USA
and UK
Foucaultgenealogy,
archaeology,
power/knowledge
Contemporary
literature
Investigates emergence of standard
costing and budgeting and relates this to
other social practices. Argues that
accounting served to make the individual
worker visible and calculable. This is
located in wider social framework of
emergence of social sciences and changed
conception of role of the statea shift in
the form of administration of social life
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Miller and
OLeary (1990)
1930s USA Understanding accounting
in its social context
Contemporary
literature
Attempts to provide a broader
understanding of accounting innovation.
Examines process of making accounting
practical through three themes: developing
concept of the corporation as democratic
and contractual entity; developing concept
of individual as rational and responsible
decision maker; and the specic and
localized political culture of 1930s USA.
Stresses that rationales of accountancy
are historically contingent concepts
Mills (1993a) 19th C. USA/UK Legal theory Literature-based Reviews literature on historical accounting
research involving analysis of case law.
Suggests that much prior literature has
taken for granted a static notion of
contract, whereas in practice courts
attitude to contract was dynamic
Mills (1993b) N/A N/A N/A Literature-based Cautions against misuse of historical
argument in accounting research, by
reference to historically-based agency
research. This is criticized for studying
subjects out of context, reading present
theories back into the past, and determinism
Mills and
Young (1999)
19211996 USA Legal theory, sociology
of the professions
Legal cases, statutes
and secondary literature
Reviews case law relating to CPA licensing
laws. Notes a shift in legal arguments
from freedom of contract to freedom of
speech. Identies how courts have permitted
uncertied accountants to practise under
the accountant title and CPAs employed
outside practising profession to use the
CPA title. This has weakened the
protection that legislation previously
granted to CPAs and enhanced competition
Moore (1991) 1970s to present N/A Critical theory Literature-based As part of general review of Critical
Accounting, comments on use of
Foucaults ideas and methods in historical
accounting research. Criticizes Miller and
OLeary (1987) as politically conservative
Napier (1998) 1830s to present UK Legal theory, corporate
governance
Legal cases, government
reports, secondary
literature
Outlines the development of the law
relating to auditor liability, against a
background of calls for this to be limited.
Notes how accountants were broadly
supportive of the introduction of unlimited
auditor liability in the 1920s. Concludes that
current debate and possible future legislative
changes need to be understood against a
background of sometimes apparently
remote and accidental legal developments
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Neimark and
Tinker (1986)
19161976 USA Labour process Published nancial
statements
Critically assesses theories of organization
derived from neo-classical economics,
particularly for their lack of a socio-
historical perspective. Develops alternative
dialectical approach to control. Illustrates
advantages of dialectical approach
through study of strategy of internatio-
nalization followed by General Motors
as disclosed in companys annual reports.
Finds that strategy was response to
impediments to capital accumulation in
USA and changes in strategy responded
to dynamics in social and economic
environments in which General Motors
operated
Neu (2000) 18301860 Canada Foucaultgovernmentality Contemporary ocial
papers and other material
Claims that accounting discourses and
techniques were signicant in control of
indigenous people in Canadaaccounting
was central to the imperial project.
Documents how accounting was used to
encourage changes in the habits and
customs of indigenous people, particularly
with relation to ownership and occupation
of land
Oakes and
Covaleski (1994)
19501960s USA Labour process Contemporary
documentation
Examines how organized labour becomes
involved in accounting-based incentive
plans. Studies three specic examples.
Concludes that unions wished to manage
incentives in order to achieve other
objectives, but that these were constrained
by nature of US unionism during period.
Local particularities of prot sharing need
to be understood in larger context of
labour processes
Oakes and
Miranti (1996)
1910s USA Agency of individuals Contemporary
documentation
Uses an intervention by leading US jurist
Louis D. Brandeis in a discussion of
railroad rate setting to illustrate role of
individuals in historical development of
accounting. Notes that the involvement
of Brandeis allowed advocates of
scientic management the opportunity
to become more involved in railroad
costing
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Picciotto (1992) 20th C. Global Economic theory of the rm Literature-based with
use of law cases and
ocial documents
Reviews the development of tax law in
the area of international transfer pricing.
Notes the emergence of the arms length
criterion and applies economic theory of
the rm to show contradictions implicit in
this. Examines alternative ways of
allocating prots of transnational
corporate groups to dierent tax
jurisdictions
Power (1992) 20th C. UK/USA Understanding auditing in
its social context (also
refers to Hacking)
Contemporary audit
texts and other material
Argues that statistically-based sampling in
audit developed to rationalize and
legitimate practices of test checking in place
since before 1900. Suggests that underlying
scientic aspirations of US accounting
helped to translate statistical sampling
from the eld of social investigation to
that of audit. Use of statistical sampling
helped to strengthen status of auditor as
expert
Preston (1992) 20th C. USA Foucaultgenealogy Contemporary and
secondary literature
Notes that the development of accounting
based on principles of cost disbursement in
US medicine emerged within a conuence
of discourses covering medical knowledge
and practice, the management of
hospitals and the provision of health
care. Argues against a view of hospital
accounting as driven by purely economic
logic
Preston
et al. (1995)
19001917;
19701988
USA Critical sociology of the
professions; legitimation
theory
Contemporary
documentation
and secondary literature
Examines US accountancy professions
codes of ethics promulgated in 1917 and
1988. Shows how the dierent codes
reected dierences in how accountants
sought to legitimize themselves in the two
periods studied: in 1917, accountants were
constituted as ethical subjects, whereas in
1988, their morality is dened by and
limited to a set of rules
Preston and
Oakes (2001)
19301940s USA Art theory Contemporary ocial
documents
Considers how the US Bureau of
Agricultural Economics used a range of
methods, including accounts, to construct
the Navajo in economic terms, facilitating
the provision of a solution to the
Navajo problem of soil erosion. In fact,
the solution proved disastrous to the
Navajo
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Paper Main period Location Theory Evidence Summary of ndings/conclusions
Quattrone (2004) 16th/17th C. Italy Holistic individualism,
(de)-dierentiation,
double reductionism;
critical theory of modernism
(Latour)
Primary archives and
contemporary documentation
Develops a theoretical framework to
understand roles played by accounting in
operations of Society of Jesus. Argues that
accounts did not merely serve economic
functions, but reected the Jesuit personal
accounting for sins, the creation of
order within the order, and the alignment
of personal goals with those of the order.
This is interpreted against the background
of developments in Roman Catholicism
during the Counter-Reformation
Radclie (1998) 1960s to present Canada Foucaultgovernmentality Interviews, contemporary
documentation,
secondary literature
Examines emergence of eciency auditing
in Alberta in terms of the links between
political rationalities and more specic
programmes for action. Local
circumstances provided climate for interest
in modern management techniques, this
allowed eciency to become the object
of auditing, and government auditors were
able to draw on wider discourses to
support change and construct themselves
as experts
Ramirez (2001) 19201939 France Bourdieu Contemporary documentation,
including government archives
Investigates why attempts to establish
professional accountancy bodies in France
before Second World War failed. Suggests
that accountancy practitioners were
associated with salaried accountants and
that accounting science was regarded as
only a secondary body of knowledge.
Also, state had no interest in developing
professional body. Critiques view that
accountancy necessarily regarded as
occupation worthy of professional privileges
Robson (1991) Late 1960s UK Latour Contemporary documents
including archives of
professional body; interviews
Examines emergence of accounting
standards in UK as example of
translationproblems of accounting
and auditing articulated by the state and
others were translated in terms of the
ideals of a self-regulating profession, with
outcome that a lack of standards for
auditors was solved through promul-
gating nancial reporting (not auditing)
standards
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Robson (1992) N/A N/A Latour Literature-based Advocates considering accounting numbers
as inscriptions facilitating action at a
distance. Uses three qualities of inscriptions
(mobility, stability, combinability) to
provide new insights into development of
accounting
Robson (1994) 1970s UK Latour Interviews, contemporary
documentation
Studies ination accounting episode in
terms of government acting at a distance
upon organizations and institutions.
Examines four arenas (industrial relations,
counter-ination, industrial policy and
taxation policy) in terms of policy
discourses and rationales, accounting
techniques, and calculations
Robson et al. (1994) 1980s UK Ideology of professional
regulation
Contemporary
documentation
Examines three episodes involving
regulation of UK accountancy profession.
Argues that outcome of episodes reects
interplay between a professional ideology
of accounting legitimizing a regulatory
role and an expansion of markets for
accounting labour
Rorke (1982) 10th C. Wales None Literature-based Discusses valuation of cats and draws
parallels with current accounting issues
Rose (1991) 1920th C. USA Foucaultgovernmentality Literature-based Review essay, which examines increasing
use of number and calculation in governing
the democratic state. Specic reference is
made to the development and use of
census data and to the numericization
of the economy through National Income
Accounting. Concludes that modern
democracy requires numerate and
calculating citizens
Sikka and
Willmott (1995)
1920th C.
(mainly
19701990s)
UK Critical sociology of the
professions
Contemporary ocial
and other documentation
and secondary literature
Observes that challenges to professional
jurisdiction come not only from other
professions but from external sources such
as press, academe, politicians. Studies way
in which image of independence was used
by British accountancy profession as a way
of resisting threats to selfregulation
Simmons and
Neu (1997)
19361950 Canada Critical sociology of the
professions; hegemony.
Contemporary
documentation,
secondary literature
Analyzes editorials in professional journal
to examine how professional organization
interprets external economic, social and
political changes to membership and how
journal reects occupational elites views.
A move away from antigovernmental
editorials towards technical ones is linked
to a change in the regulatory status of the
professional body
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Appendix (continued)
Paper Main period Location Theory Evidence Summary of ndings/conclusions
Sotto (1983) 1860s France Not explicitreview paper Literature-based Reviews work of Proudhon on roles of
accounting. Concludes that Proudhons
social accounting is of doubtful practicality,
but that Proudhon had anticipated some
current concerns, including idea of
accounting as a mode of managing
economy and juridical value of accounting
Suzuki (2003a) 17th C. to
present
N/A Epistemology, rhetoric,
Foucault (governmentality)
Literature-based Studies how macro-economics came to
understand and measure economic reality
in accounting terms. Suggests that, though
claims that accounting represents pre-
existing economic reality in a neutral way
are unsustainable, the construction of
economic society in terms of accounting
relied on rhetorical claims about
accountings ability to measure phenomena
objectively, and thus helped to express the
economy as a possible object of active
management rather than just a collection
of random activities and event
Suzuki (2003b) 19301950s UK Critical epistemology; social
constructivism
Primary archives and
contemporary
documentation
Traces emergence of national accounting
in the UK as a process of envisioning the
national economy in accounting terms.
Emphasizes the role of economist Richard
Stone in this process, and notes how Stone
worked actively with a professional
accountant (Frank Sewell Bray) in
developing his technical understanding of
accounting
Takatera and
Sawabe (2000)
19th C. N/A Institutional theory;
social constructivism
Literature-based Considers emergence of accrual accounting
in 19th C. as an example of socially
constructed reality in which the chaos of
cash ows is transformed into the order
of smoothed periodic income
Thane (1992) Late 18th C.
to present
UK Feminist theories of
gender and class
Literature-based Reviews status of women in British work-
force from before the Industrial Revolution
to present. Argues that no existing theory
fully explains empirical data, notes that
persisting male prejudice may be an
important factor, in that patriarchal
instincts may collide with capitalist
instincts, and suggests that it may be
desirable to combine elements of existing
theories
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Thompson (1987) 19701980s UK Political economy of
accounting
Literature-based Reviews development of ination accounting
debate in UK Suggests that monetary
amounts in nancial statements are not
representations but rather signs. Argues
for a theory of calculation that does
not regard accounting as simply
representation
Thompson (1991) 15th/16th C. Various Rhetoric (refers also to
Foucault and Derrida)
Original documents
and contemporary literature
Provides analysis of Paciolis Summa de
Arithmetica (and some subsequent writings
on double-entry) in terms of rhetoric.
Concludes that Paciolis exposition of
double-entry gained its signicance from
being the rst printed book on double-
entry rather than merely its rst
exposition
Thompson (1998) 15th C. to
present
Various Theories of visualization Contemporary
documentation
Compares forms of visualization of the
economy and the rm in accounting and
economics. Links development of double-
entry bookkeeping to emergence of
mathematical ideas of proportion and
perspective in renaissance art, and identies
early presentations of the economy as
forms of social accounting and forerunners
of national income accounting
Tinker (1980) 19301975 Sierra Leone Classical political economy Published nancial
statements
Classies period of study into four
institutional regimes and argues that
distribution of companys revenues is
determined by changing socio-political
forces. Income distributions (particularly
to local workers) determined by
socio-political factors rather
than by marginal
productivity of labour
Tinker
et al. (1982)
13th C. to 20th C. General Historical materialism Literature-based Compares positivism with historical
materialism. Provides brief history of value
theory, identifying alternative ways of
conceptualizing value. Argues that
accounting takes for granted a marginalist
notion of value, identies the social
ideology underpinning accounting thought,
and speculates on alternative directions
that accounting could follow if dierent
notions of value were applied
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Appendix (continued)
Paper Main period Location Theory Evidence Summary of ndings/conclusions
Tinker and
Neimark (1987)
19171976 USA Political economy
of accounting
Published nancial
statements
Examines issue of female oppression, shows
that corporate reports help to construct
an ideology of womans place in society.
This ideology is more than patriarchal: it
is intimately connected to capitalisms
patterns of capital accumulation. Illustrates
with a longitudinal study of nancial
statements of General Motors. At
dierent times, this portrays particular
views of women as consumers, in the home,
and as (generally low-level) participants in
the workforce. Reports are seen as
coercive, ideological weapons manipulating
the social imagination about women
Toms (1998) 18551914 UK Political economy
of accounting
Contemporary
documentation and
secondary literature
Examines nancial reporting by cotton
spinning companies based around Oldham
in south east Lancashire. Observes that
disclosure was more extensive when
company ownership was widely dispersed,
including signicant worker investment.
As ownership became more concentrated,
disclosure levels declined
Toms (2002) 18701914 UK Political economy of accounting
(following Bryer, 1993)
Contemporary
documentation and
secondary literature
Tests Bryers model of accounting change
in context of the change from co-operative
to capitalist socialization of capital in
Lancashire cotton industry. In the co-
operative phase, nancial reporting is
largely cash-based, auditors are amateur
and detailed reports are made to investors.
Later, full accruals based accounting
becomes standard practice, audit becomes
professional, and greater secrecy about
internal nances becomes the norm
Toms (2005) 17002000 UK Marx, political economy
of accounting
Contemporary
documentation and
secondary literature
Develops a theory of accounting change,
using social ownership of capital and
location of resources as variables that give
rise to dierent control objectives, dierent
accountability relationships, and thus
dierent accounting techniques. Uses the
British cotton industry as an empirical
case study, identifying six transitions in
the structure of the industry and examining
the accounting changes that were associated
with each transition
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Uche (2002) 1960 to present Nigeria Critical sociology of the
professions
Secondary literature Investigates the emergence and development
of accountancy profession in Nigeria. Notes
the signicant role of the state in this, and
draws distinctions between impact of
military and civilian governments on the
professionalization process
Uddin and
Hopper (2001)
1971-c. 1995 Bangladesh Political economy of accounting,
labour process, particularly
Burawoy (1979, 1985)
Interviews, observation,
contemporary
documentation and
secondary literature
Studies how role of accounting systems is
shaped by and helps to shape state and
production politics, by examining a
manufacturing company during a period
of nationalization and one of privatization.
Notes how, during nationalization,
accounting systems were marginalized and
control was exercised through political
interventions. After privatization,
accounting controls became more
signicant and were imposed in a coercive
manner on managers and the shop oor
workers
Walker (1991) 18541914 Scotland Critical sociology of the
professions
Contemporary
ocial papers
Examines challenges to domination of
Scottish chartered accountants on grounds
of professional privilege. Notes how CA
monopoly was defended by appeals to
functionalist view of role of professions
in society and through mobilization of
superior resources and links with legal
profession
Walker (1995) 1853 UK Critical sociology of the
professions
(critical-conict approach)
Contemporary
documentation and
secondary literature
Studies the establishment of Scottish
professional accountancy bodies as a
response to proposals from London-based
group that would have threatened
accountants in Scotland. Notes how the
proposals were grounded in free trade
philosophy of mid-Victorian Britain and
led to mobilization of a counter-ideology
of nationalism. Establishment of
professional bodies was not part of social
mobility project but intended to protect
established economic and social status
Walker (1998) 19th C. UK Understanding accounting
in its social context
Contemporary
documentation and
secondary literature
Based on an examination of household
management manuals and domestic
journals, concludes that accounting was
important in the management of the
middle class household, and that domestic
accounting systems sustained a patriar-
chal hierarchy and contained women in
domestic roles
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Appendix (continued)
Paper Main period Location Theory Evidence Summary of ndings/conclusions
Walker (2000) 18701980 UK Not explicitreview paper Literature-based Reviews Matthews et al. (1998). Critiques
authors functionalist and determinist expla-
nations for growth of accountants in UK
businesses. Argues that authors give insucient
attention to social and political factors
Walker (2003) Early 20th C. USA/UK Social construction of gender Contemporary
documentation and
secondary literature
Studies the application of principles of
scientic management to the household,
examining how household accounts, among
other calculative techniques, were advocated
ostensibly as ways of enhancing the status
of women in the home (the household
engineer), but in practice were devices for
keeping women at home (womens space)
and out of the work force (mens space)
Walker (2004) 1870s UK Critical sociology of the
professions
Primary professional
archives and
contemporary
documentation
Reviews the background to the establishment of
professional accountancy bodies in four English
cities. Notes that, while competition for
jurisdiction over bankruptcy is conventionally
seen as an important factor, the earliest body to be
established was actually supported by the legal
profession, while this and other bodies put more
emphasis on dening professional status by
excluding less reputable practitioners.
No single paradigm of professionalization
explains all aspects of the actual development of
early English accountancy bodies
Walker and
Shackleton (1995)
19301957 UK Corporatism Primary professional
and governmental
archives
Investigates attempt to co-ordinate British
accountancy profession during 1940s
against background of wartime discourse
of reconstruction. Discusses establishment
of a Co-ordinating Committee and notes
how the Committee failed to unite the profession
behind legislation to secure a legal monopoly
of public practice, but that the co-ordination
movement led to mergers among the leading
accountancy bodies in the 1950s
Walsh and
Jeacle (2003)
19201930 USA Foucault (disciplinary power) Primary archives,
contemporary
documentation and
secondary literature
Studies the adoption of the retail
inventory method of accounting by
department stores, and analyzes this not
only as a technical innovation but also as a
mechanism for providing control over
department store buyers. The method
created a new visibility enabling senior
managers to control buyers at a distance
through the use of a calculative technique
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Walsh and
Stewart (1993)
16811703;
18001812
UK Foucault Primary archives,
contemporary
documents, secondary
literature
Examines archives of New Mills Woollen
Manufactory and New Lanark Cotton Factory
to demonstrate dierences incontrol over labour
made possible by use of bookkeeping and
accounting based not only on things, but also
on people and spaces. Challenges more
traditional historical views that give minimal
role to accounting for management
Wardell and
Weisenfeld (1991)
19001970 USA/UK Comparative method;
industrial relations
Literature-based Aims at explaining why management
reporting based on standard costing and
variance analysis became widespread in
Britain some 3040 years later than in the
USA Suggests that labour activism and
management styles diered: in the USA,
higher management aimed for direct control
over the workforce, while in Britain, work-
force activism combined with paternalism
allowed less formal methods to persist
Whitley (1986) 19501980s USA Not explicit Literature-based Reviews how business nance, as an
applied and mainly descriptive subject,
was transformed into nancial economics.
Locates this change as eect of expansion
of business schools and attempts for
research and teaching of nance to become
more scientic. Changes in US capital
markets provided increased demand for
investment analysis and portfolio
management, and nancial economics
provided intellectual tools for these functions
Willmott (1986) 18501980s UK Critical sociology
of professions
Literature-based Reviews dierent sociological approaches
to understanding professions, and adopts
a broadly critical approach. Examines
struggle of professional bodies to gain
state recognition and to exclude lesser
practitioners. Reviews successful and
unsuccessful merger attempts of dierent
bodies. Suggests that UK accounting
profession faces potential threats, and
that accountants are becoming more
commercial and less professional
Young (1994) 19701980s USA Regulatory space
(Hancher and
Moran, 1989)
Interviews,
contemporary
documentation
Uses concept of regulatory space to
understand how accounting problems
are constructed. Examines three cases
(accounting for loan fees, accounting for
leases, depreciation and contribution
accounting for non-prot organizations)
to show how concept helps to provide richer
understanding of how accounting issues are
included on or excluded from FASBs agenda
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