A Critical Analysis of Accounting Thought: Prognosis and Prospects for Understanding and Changing Accounting Systems Design

Abstract

This paper is concerned with developing our understanding about the design of accounting systems in organisations. It is based on the assumption and concern, shared by others (cf. Hopwood, 1978, 1979, 1983; Burchell et al., 1980; Scapens, 1984; Otley, 1984), about: how little we know about the actual functioning of accounting systems in organisations. (Hopwood 1979, p. 145) Admittedly a number of recent studies have attempted to analyse some of the complex social factors which are deemed to be part of these designs (cf. Berry et al., 1985; Colville, 1982; Tomkins, 1982; Roberts and Scapens, 1985; Laughlin, 1984, 1986). However, despite these developments, much of accounting theory and theoreticians treat these efforts as largely marginal in the search to understand accounting practice. This paper is addressed to exploring the reasons for this situation as well as arguing a case for significant changes in the research perspective we adopt in looking at accounting systems design.

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