chapter  5
10 Pages

A NOTE ON STYLES IN ACCOUNTING George Gaskell and James Hampton

Financial accounting is a necessary and ubiquitous aspect of any organisation. It involves the recording of financial transactions that have already occurred but also entails the significant functions of forecasting and budgeting, functions which impinge on almost every aspect of the enterprise. That accounting is not neutral with respect to people is not a novel concept. Hopwood (1974) is one of a number who have written on the impact of accounting on human behaviour.