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Routledge Inside Accounting: Financial Reporting & Auditing Sociology

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Description

Inside Accounting provides an in-depth examination of how accountants and managers construct financial reports within modern organisations. Based on a year-long study at a scientific research organisation's commercial subsidiary, this book explores both internal management accounting practices like budgeting and performance evaluation, and external financial accounting including bookkeeping, year-end accounts, and auditing procedures. David Leung analyses how professionals classify transactions, exercise judgment in complex situations, and leverage computer software to manage accounting processes. The work addresses the sociological dimensions of financial reporting, revealing how organisational culture, professional standards, and technical systems intersect to shape accounting outcomes. This comprehensive study bridges the gap between theoretical accounting principles and real-world practice, offering readers insight into the human and technological factors that influence corporate financial management and regulatory compliance.

Key Features

Examines both internal management accounting and external financial accounting practices within a real commercial organisation.

Explores how accountants classify transactions and make professional judgments using accounting software and systems.

Analyses the complete financial reporting cycle including budgeting, performance evaluation, and year-end account preparation.

Addresses auditing processes and the sociological factors that influence financial reporting decisions.

Based on extensive empirical research conducted over a full year at a scientific research organisation's subsidiary.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
28 August 2011
Listed Since
17 June 2011

Barcode

No barcode data available

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