`An excellent source for graduate students, especially in the field of human resource development, who are exploring areas for future research of a critical nature' - Adult Education Quarterly Drawing upon a range of influential contemporary movements in the social sciences, primarily upon critical traditions, such as the Critical Theory of the Frankfurt School, this text provides a wide ranging analysis of management and its various specialisms. The book offers critical understandings of key areas of management theory and practice such as accounting, strategic management, marketing, business ethics and environmental management. It also examines the relations between power and discursive practices in the modern corporation; the role of architecture as a repressive and emancipatory force in organizations; gender and organizations and critical methodology for organizational research. Key issues of power/knowledge relations across these areas are addressed and new agendas both for these fields and for management studies as a whole are introduced. Contributing authors include: Mats Alvesson, Gibson Burrell, David Cooper, Karen Dale, Stan Deetz, Linda Forbes, John Forester, John Jermier, David Levy, Joanne Martin, Glenn Morgan, Martin Parker, Mike Power, Richard Loughlin and Hugh Willmott
Accounting and Critical Theory
Accounting has become a pervasive force in modern society. Its practitioners provide legitimate, credible and often influential advice to organizations, including governments, about issues as diverse as organizational reform, contracting out, accountability and governance arrangements, innovation, performance appraisal and risk management. Accounting information is said to influence the pricing of shares and other financial instruments, and, through systems of cost determination, affect what goods and services are produced, where production takes place and how goods are distributed. It is not surprising that accounting is seen as strongly connected to pressures for globalization and economic rationalization. From this perspective, the value of accounting information lies in its capacity to influence and mobilize, to fundamentally affect decision-making.
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