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Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England

Accounting Auditing & Accountability JournalPublished 1 December 1988
Richard Laughlin
Citations213
SJR quartileQ1
SJR score1.69
SNIP2.09

Abstract

Accounting systems find their meaning and nature in the historical and social context of the organisations of which they are part. These social and technical aspects are amplified and their interrelationships traced through a specific study of the accounting systems in the Church of England. Although many of the insights are situation specific to this institution, some more general points are raised.

Keywords

Social SciencesBusiness, Management and Accounting