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Towards an understanding of accounting and society : some episodes in the formulation and development of the going concern concept.

Sikka, Prem (1991) Towards an understanding of accounting and society : some episodes in the formulation and development of the going concern concept. PhD thesis, University of Sheffield.

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Abstract

Accounting is a social process, yet little is known about the manner in which its various meanings and interpretations are shaped. Within a sociopolitical framework, this thesis examines the complicated relationship between accounting and society by focusing upon the changing meanings and interpretations of the going concern concept from the late nineteenth century to 1985. It is found that the changing meanings of the concept are shaped by a residue of historical influences and a variety of events and interests. In view of the conflict, tension and unequal distribution of power in a society, various developments enabled and constrained some to play a particular part in shaping the meanings of the concept. The changing meanings and interpretations of the concept are particularly shaped by auditing elites, the State, interests of finance capital and the material interests of practitioners themselves. The evidence suggests that the meanings of the concept preferred by the profession and auditing firms are particularly shaped by the economic interests of practitioners.

Item Type: Thesis (PhD)
Keywords: Management & business studies
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield)
Identification Number/EthosID: uk.bl.ethos.262708
Depositing User: EThOS Import Sheffield
Date Deposited: 16 Sep 2019 10:57
Last Modified: 16 Sep 2019 10:57
URI: http://etheses.whiterose.ac.uk/id/eprint/21745

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