Encountering accounting in society

  • Hendrik Vollmer*
  • , Michele Bigoni
  • , James Brackley
  • , Sara Closs-Davies
  • , Thomas Cuckston
  • , Mercy Denedo
  • , Amanze Ejiogu
  • , Ann-Christine Frandsen
  • , Alessandro Ghio
  • , Keith Hoskin
  • , Karen McBride
  • , Shona Russell
  • , Atul K. Shah
  • , Penelope Tuck
  • , Jan van Helden
  • *Corresponding author for this work

    Research output: Chapter in Book/Report/Conference proceedingChapterAcademicpeer-review

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    Abstract

    In this concluding chapter to the Handbook of Accounting in Society, we reflect on the collective effort of the contributors. Taken together, our contributions present a manifestation of accounting realism, a concern with how and where accounting actually takes place in society. As we explore the diverse ways in which accounting shapes organizations and institutions, and is shaped by them in turn, we encounter diverse forms of accounting and a diversity of accountants. Among the accountants, professionally trained and accredited practitioners seem all but outweighed by accounting practitioners who arrive at their accountings as activists, scientists, nurses, doctors, or carers, or in their humble role es taxpayers. This diversity of accountants, their accounts and accountings offers a basis for reforming the accounting profession, for redeveloping accounting education, and for leveraging accounting for the common good - for changing accounting in society into an accounting for society.
    Original languageEnglish
    Title of host publicationHandbook of Accounting in Society
    EditorsHendrik Vollmer
    PublisherEdward Elgar Publishing
    Chapter31
    Pages446-458
    Number of pages13
    ISBN (Electronic)9781803922003
    ISBN (Print)9781803921990
    DOIs
    Publication statusPublished - 22-May-2024

    Keywords

    • Accounting in society
    • Accounting realism
    • Accounting education
    • Counter accounting
    • Accounting profession
    • Anthropocene

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