Understanding Accounting in its Social and Historical Context

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Understanding Accounting in its Social and Historical Context is written by Anne Loft and published by Routledge. It's available with International Standard Book Number or ISBN identification 1000167860 (ISBN 10) and 9781000167863 (ISBN 13).

Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.