1st Edition
Inside Accounting The Sociology of Financial Reporting and Auditing
By David Leung
Copyright 2011
160 Pages
by
Routledge
160 Pages
by
Routledge
160 Pages
by
Routledge
Also available as eBook on:
Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial... Read more
Preface, David Leung; Chapter 1 Introduction, David Leung; Chapter 2 Finitism, David Leung; Chapter 3 Fox River, David Leung; Chapter 4 Creating Numbers, David Leung; Chapter 5 Software, David Leung; Chapter 6 The Year-end Accounts, David Leung; Chapter 7 The Audit, David Leung; Chapter 8 Truth and Fairness, David Leung; Chapter 9 Conclusion, David Leung;
Biography
Dr David Leung is a Lecturer in Accounting at Heriot-Watt University, Edinburgh. Dr Leung is himself a qualified accountant and worked as a financial controller and consultant in a number of sectors including biotechnology, printing, financial services, tourism and retail before joining academia. He gained his MBA at Durham University and his MSc. by Research in Science and Technology Studies, and PhD in Social Studies of Finance at the University of Edinburgh.
'Through this pioneering ethnographic study, the reader will get a totally new perspective on accounting. While most of us associate accounting with long and impenetrable columns of figures, David Leung's study shows what accounting is really about. Leung's book will appeal not only to academics with an interest in the economy, but also to professionals in accounting and finance.' Richard Swedberg, Cornell University 'Financial statements are the public face of financial accounting yet very little is known regarding the back stage of their preparation. This book goes 'behind the scenes' of the financial craft and casts light on the myriad machinations underpinning its construction, from deliberations over data to interrelations with audit personnel. The final result is a fascinating account of financial accounting.' Ingrid Jeacle, University of Edinburgh Business School
