会计学在社会中的功能.pdf

Accounting, Organizations and Society 49 (2016) 41e50 Contents lists available at ScienceDirect Accounting, Organizations and Society journal homepage: /locate/aos Revisiting the roles of accounting in society Stephen P. Walker University of Edinburgh Business School, 29 Buccleuch Place, Edinburgh, EH8 9JS, UK a r t i c l e i n f o a b s t r a c t Article history: In order to facilitate the development of new research agendas, pioneering authors in AOS embarked on Received 29 May 2015 difficult journeys in search of the interconnections between accounting and the social. Contributions Accepted 26 November 2015 such as Burchell et al (1980) located a number of roles of accounting in society and inspired agenda- Available online 15 December 2015 shifting historical investigations. However, as Hopwood (1985) recognised, the participation of histo- rians in this project requires reinvestments in theoretical and epistemological thinking. This paper en- courages renewed explorations of the concepts that might guide accounting history research seeking to probe the social. Such investments are especially pressing given that notions of ‘society’ and the ‘social’ have shifted since the early years of AOS . The study charts the problems of connecting accounting and the