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The concept of an accounting regime

Jones, T. Colwyn; Dugdale, David; Jones, Colwyn

Authors

T. Colwyn Jones

David Dugdale

Colwyn Jones



Abstract

This paper develops and illustrates the concept of an accounting regime. The concept is mobilized in order to explore the nature and power of accounting in totality and to identify its dimensions. Drawing on the work of Anthony Giddens, we portray an accounting regime as a set of social practices constructed through the disembedding and reembedding of accounting as an abstract system that interrelates institutions of modernity and modern forms of reflexivity. The regime simultaneously generates trust and scepticism, and displays recursive cycles of dissolution and reconstruction. Its power - although temporary, partial and fragile - depends on its ability to provide guarantees of expertise in the face of risk. We conclude that the concept of an accounting regime offers a useful framework for the study accounting as a totality, and thus to detect its power in the modern world. © 2001 Academic Press.

Citation

Dugdale, D., Jones, T. C., & Jones, C. (2001). The concept of an accounting regime. Critical Perspectives On Accounting, 12(1), 35-63. https://doi.org/10.1006/cpac.2000.0412

Journal Article Type Article
Publication Date Jan 1, 2001
Journal Critical Perspectives on Accounting
Print ISSN 1045-2354
Publisher Elsevier
Peer Reviewed Not Peer Reviewed
Volume 12
Issue 1
Pages 35-63
DOI https://doi.org/10.1006/cpac.2000.0412
Keywords accounting
Public URL https://uwe-repository.worktribe.com/output/1088142
Publisher URL http://dx.doi.org/10.1006/cpac.2000.0412


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