ABSTRACT
Where is accounting to be found in the social world, and with whom? Derek Layder (1998: 1) gives this very clear definition of micro and macro analysis in sociology:
Micro analysis or ‘microsociology’ concentrates on the more personal and immediate aspects of social interaction in daily life. Another way of saying this is that it focuses on actual face-to-face encounters between people. Macro analysis or ‘macrosociology’ focuses on the larger-scale more general features of society such as organisations, institutions and culture. As such, macro phenomena are more ‘impersonal’ since they often appear more remote from daily activities and personal experience….
