ON THE ARENAS OF ACCOUNTING CHANGE - THE PROCESS OF TRANSLATION

被引：134

作者：

ROBSON, K

机构：

[1] School of Management, University of Manchester Institute of Science and Technology

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1991年 / 16卷 / 5-6期

关键词：

D O I：

10.1016/0361-3682(91)90041-C

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The study of the relationship between accounting and social change has entered the agenda of accounting research. Adopting the mode of analysis of Burchell et al. (Accounting, Organizations and Society (1985) pp. 381-414), this paper develops the concept of the arena as being dependent upon a process of translation (Latour, B., Science in Action, 1987). The process of translation is elaborated through a study of the genesis of the standard setting programme in the U.K. © 1991.

引用

页码：547 / 570

页数：24