Introduction

Article Abstract:

The auditing function continues to be poorly researched despite its centrality to the field of accounting. Although some studies have been conducted, many aspects of the audit process are still not clearly understood. The 'Accounting, Organizations and Society' journal has been trying to fill the knowledge gap in auditing by publishing an increasing number of studies that investigate the modern functioning of auditing and its consequences. In addition, the publication's articles on the auditing task in recent years reflect a growing trend towards the examination of auditing in the organizational, regulatory and societal contexts, rather than in isolation. The journal is firmly committed to promoting greater social and organizational understanding of audit work.

Publishing industry, Accounting, Organizations and Society (Periodical)

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The archaeology of accounting systems

Article Abstract:

Accounting systems vary over time, but relatively little is known about the preconditions for changes, their processes, or their consequences for the organization. Current perspectives on accounting change are evaluated and reviewed, and three instances of accounting change are discussed. A number of theoretical issues based on these cases are examined. Focus is taken on various factors associated with accounting change, on the reflective and constitutive roles of accounting, and the ways in which accounting change can alter preconditions for later organizational changes.

Social aspects, Accounting and auditing, Change, Change (Philosophy)

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Celebrating and reviewing

Article Abstract:

This article provides an overview of a conference celebrating the twenty-fifth anniversary of 'Accounting, Organizations and Society'. Relevant topics include the examination of new perspectives in audit research and the need to improve the quality of accounting research by incorporating more structured research methodologies.

United States, Accounting Methods, Planning, Conferences, meetings and seminars, Periodical publishing, Periodicals

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