ABSTRACT
This chapter discusses the common sociological themes and examines the materiality as a component of the truth and fairness concept. It also examines the finitist nature of accounting rules and examines the learning process, the technical constraints of the three software packages, participants’ goal-oriented action, and the impact of limited resources in the accounting and auditing processes. The calculation of the percentage completion rates was subject to the context-dependent chargeable or write-off hour. Learning from doing and learning on the job seemed to be the most prevalent and effective means of learning accounting and auditing. Accounting and accounting software were typically learned on a need-to-know/ad hoc basis and by experimentation or trial and error. An important element in the learning process was that of authority. Accounting was also shaped by the technical nature of accounting software, peoples goal-oriented behaviour and the availability of resources, which resulted in good enough accounting and auditing.
