On the arenas of accounting change: the process of translation

Robson, Keith 1991. On the arenas of accounting change: the process of translation. Accounting Organizations and Society 16 (5-6) , pp. 547-570. 10.1016/0361-3682(91)90041-C

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Abstract

The study of the relationship between accounting and social change has entered the agenda of accounting research. Adopting the mode of analysis of Burchell et al. (Accounting, Organizations and Society (1985) pp. 381–414), this paper develops the concept of the arena as being dependent upon a process of translation (Latour, B., Science in Action, 1987). The process of translation is elaborated through a study of the genesis of the standard setting programme in the U.K.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Publisher:	Elsevier
ISSN:	0361-3682
Last Modified:	25 Jun 2017 04:24
URI:	https://orca.cardiff.ac.uk/id/eprint/52039

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