Understanding Accounting in its Social and Historical Context

<p>Underlying this book first published in 1988 is the belief that it is insightful to examine accounting not as merely a technical process nor as a technical process with social and political consequences but as an activity which is both social and political <i>in itself</i>. One way of illuminating the social nature of accounting is through studying its cultural variations for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society. </p>