Linking Accounting, Organizations, and Institutions *

Abstract

This chapter explores various trajectories of theoretical development that have helped to shape contemporary understandings of the context and role of accounting as social science. The chapter provides a set of sensitivities with which to engage the diverse analytical and empirical problems that are dealt with in the contributions that follow. Given the breadth and scope of the contributions to this collection, and still more the wider field, this should be understood as an attempt to sketch the contours of some intriguing points of cohesion rather than as an exhaustive mapping of the field overall.