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Serving the Public Interest? A Critical Analysis of a Professional Claim

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

In advanced capitalist societies, accounting plays an important role in the calculation, organisation and regulation of processes of production and exchange. In addition to supplying investors and creditors with data on corporate performance, technologies of accounting are used for purposes of taxation assessment and macro-economic planning (Burchell et al., 1980). Accounting is perceived to present information in a reliable and comparable form by quantifying and reporting the basic facts of economic life, thereby monitoring past performance and facilitating rational, efficient decision-making in respect of the generation and allocation of resources. In performing this role, accounting is widely understood to serve the public interest.

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References

1974Labor and Monopoly Capital 1988Financial accounting: In communicating reality, we construct reality 1985Accounting in its social context: Towards a history of value added in the United Kingdom 1986Accounting and the examination: A genealogy of disciplinary power 1974The terms of political discourse 1984The value of corporate accounting reports: Arguments for a political economy of accounting 1982The normative origins of positive theories: Ideology and accounting thought 1986Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K.

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