Routledge Inside Accounting: Sociology of Financial Reporting

Inside Accounting: The Sociology of Financial Reporting and Auditing by David Leung offers a deep look into the real-world practices of financial management. Based on a year-long study of a commercial subsidiary within a major scientific research organization, this book explores how accountants and non-accounting managers work together to build company earnings. This text moves beyond simple numbers to examine the human side of accounting. It investigates how professionals classify transactions, apply professional judgment, and utilize computer software to manage financial data. Readers will gain a better understanding of how organizational processes shape the way financial information is presented and interpreted. By covering both internal management accounting and external financial accounting, this work provides a comprehensive view of the field. It is an essential resource for those interested in how budgeting, performance evaluation, and auditing function within a professional setting. Whether you are studying sociology or accounting, this book provides a detailed perspective on the social construction of financial reports.