Use this URL to cite or link to this record in EThOS:
Title: Towards an understanding of accounting and society : some episodes in the formulation and development of the going concern concept
Author: Sikka, Prem
ISNI:       0000 0001 3409 4859
Awarding Body: University of Sheffield
Current Institution: University of Sheffield
Date of Award: 1991
Availability of Full Text:
Access from EThOS:
Access from Institution:
Accounting is a social process, yet little is known about the manner in which its various meanings and interpretations are shaped. Within a sociopolitical framework, this thesis examines the complicated relationship between accounting and society by focusing upon the changing meanings and interpretations of the going concern concept from the late nineteenth century to 1985. It is found that the changing meanings of the concept are shaped by a residue of historical influences and a variety of events and interests. In view of the conflict, tension and unequal distribution of power in a society, various developments enabled and constrained some to play a particular part in shaping the meanings of the concept. The changing meanings and interpretations of the concept are particularly shaped by auditing elites, the State, interests of finance capital and the material interests of practitioners themselves. The evidence suggests that the meanings of the concept preferred by the profession and auditing firms are particularly shaped by the economic interests of practitioners.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: Management & business studies