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date: 10 July 2020

Abstract and Keywords

This article aims to provide a brief overview of a variety of critical studies in accounting. Each section is concerned with a particular aspect of accounting practice under categories we regarded as the most obvious and accessible for non-accounting management specialists and students. The first section focuses upon accounting calculations between organizations and society – financial reporting practices and the regulation thereof. The second section examines critical studies of intra-organizational accounting calculations – management accounting and control practices. The third section discusses critical research that has studied the organizational and institutional characteristics of the accounting and auditing profession, with particular reference to the professionalization of accounting, the activities of the large auditing and accounting multinational firms, and the everyday socialization of professional accountants.

Keywords: accounting studies, accounting practice, financial reporting practices, financial regulation, everyday socialization, auditing firms

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