Understanding financial accounting practice

By A. Hopwood. 2000

118 citations recorded by the source corpus.

Abstract In introducing three papers on the institutionalised nature of financial accounting practices, this paper argues for the importance of research that can provide more adequate insights into the wider institutional and social positioning of financial accounting. Illustrating the argument by appeal to both contemporary and earlier examples, emphasis is placed on the ways in which changes in the wider interests in and around the enterprise can and do mediate financial accounting practice.

Subfields: Finance, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/86aeec1c0e9e99f41901e59dd3b1ba606a3449b5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Finance

1. Andrea Mennicken
2. L. L. Rodrigues
3. R. Craig
4. Martha Poon
5. Hendrik Vollmer
6. Alex Preda
7. Desiree Fields

In Management Information Systems

1. Martha Poon
2. L. L. Rodrigues
3. R. Craig
4. Helen Irvine

Citations in the corpus

• Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault (2007, background): “…motivated also by Hopwood’s criticism that previous attempts to enhance such knowledge have overindulged in “. . . simplistic theories of differentiation . . . deep rooted notions of cultural understanding and . . . psychological appreciations of institutional differences” (Hopwood, 2000, p. 763).”
• From New Deal Institutions to Capital Markets: Commercial Consumer Risk Scores and the Making of Subprime Mortgage Finance (2009, background): “…subprime lending is less about unravelling the motivations and psychologies that might lead to financial overextension, than it is about understanding the development of technical apparatuses that have supported the practical activities of a new cadre of financial agents (Hopwood, 2000).”
• Tracking the numbers: Across accounting and finance, organizations and markets (2009, background): “…the relevance of accounting in and for finance, and it could motivate them to take a closer look at actual practices of financial accounting, an area which, as already mentioned above, so far, has largely remained neglected by social and institutional accounting research (see e.g. Hopwood, 2000).”
• Measuring convergence of National Accounting Standards with International Financial Reporting Standards (2005, unknown): “(Hopwood, 2000, p.763).”