ABSTRACT
Abstract
Although the relationship between accounting and society has been posited frequently, it has been subjected to little systematic analysis. This paper reviews some existing theories of the social nature of account ing practice and by so doing, identifies a number of significant conceptual problems I sing the case of the rise of interest in value added accounting in the United Kingdom in the 1970s. the paper conducts a social analysis of this particular event and then seeks to draw out the theoretical issues and problems which emerge from this exercise Finally, the implications of these tor the social analysis of accounting are discus sed
