This paper is concerned with accounting — particularly the occupation, but also its practices and knowledge and its relationship with the state. In so far as we refer to specific occupational groupings of accountants and to specific state institutions, we will be referring to those in the UK. Focusing on the relationship between the UK state and the UK accounting profession may seem rather peculiar in a book concerned with management control, where the latter term is usually applied to the management of organisations. Our analysis is provided, however, to illustrate a social analysis of the relationship between an organisation and its environment, a relationship which is implicit in most conventional studies of management control. In so doing we also wish to explain how acxountancy is intertwined with the state and those corporatist arrangements that developed (sometimes temporarily) in several countries.
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© 1989 Wai Fong Chua, Tony Lowe and Tony Puxty
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Cooper, D., Puxty, T., Lowe, T., Willmott, H. (1989). The Accounting Profession, Corporatism and the State. In: Chua, W.F., Lowe, T., Puxty, T. (eds) Critical Perspectives in Management Control. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07658-1_12
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