Springer Series in Accounting Scholarship is dedicated to exploration of accounting issues in the broadest sense. Accounting takes on substance and institutional trappings in an organizational context, such as a divisionalized firm, an alliance among trading partners, a financial claims market, or a national economy. Once context and comparative advantage of the accounting service are identified we have opened the door to deepened understanding of these institutions and organizations. It is this deepened understanding of organizations and institutions and their governance that is the focus of the
Financial, managerial, audit, tax and even national income settings are envisioned as components of the Series, just as are approaches based on, say, economics, social psychology or behavioral decision making. Deepened understanding is the unifying theme.
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