Accounting and Organisation Change

Anthony G. Hopwood

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Accounting Theory and Financial Reporting Accounting and Organizational Management Organizational Management and Change

Abstract

We live in a world in which there is acute consciousness of both change itself and the necessity for it. This is no less true for business and commercial affairs than for other aspects of social and economic life. Developments such as the shifting of political values and ideologies are mirrored in the financial sphere. And of course the financial sector has been an area where change has been occurring in its own right – the growing internationalisation of the financial markets, for example. Indeed, we are living in a world where the ratio between the financial and the “real” sectors has increased dramatically over the last decade.

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