Cost accounting and manufacturing control within capitalist epochs

Hopper, Trevor (2012) Cost accounting and manufacturing control within capitalist epochs. In: Fleischman, Richard K, Funnell, Warwick and Walker, Stephen P (eds.) Critical histories of accounting: sinister inscriptions of the modern era. Routledge new works in accounting history . Routledge, London, pp. 129-143. ISBN 9780415886703

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Abstract

The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others.

Item Type: Book Section
Schools and Departments: School of Business, Management and Economics > Business and Management
Depositing User: Trevor Hopper
Date Deposited: 08 Feb 2013 12:38
Last Modified: 08 Feb 2013 12:38
URI: http://sro.sussex.ac.uk/id/eprint/15159
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