The commercialisation of accountancy: flexible accumulation and the transformation of the service class
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Basingstoke u.a.
Macmillan u.a.
1994
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 265 S. graph. Darst. |
| ISBN: | 0333618564 0312122918 |
Internformat
MARC
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| 245 | 1 | 0 | |a The commercialisation of accountancy |b flexible accumulation and the transformation of the service class |c Gerard Hanlon |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Basingstoke u.a. |b Macmillan u.a. |c 1994 | |
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Datensatz im Suchindex
| _version_ | 1804124760013012992 |
|---|---|
| adam_text | Contents
List of Figures x
List of Tables xii
Preface xiii
Acknowledgements xiv
1 The Post industrial Mirage: Polarisation and the Rise of the
Producer Service Economy 1
Deindustrialisation at the Core 1
The Service Sector Manufacturing Relationship 4
A Disorganised Transition? 9
Flexible Accumulation Towards the Homogenisation of
Economic Space? 3
Flexible Accumulation Towards the Polarisation of Class? 19
The Flexible Accumulation Regime and Ireland 24
Flexible Accumulation and Accountancy 29
Research Methodology 32
2 The Formation of a Polarised Profession: Economic
Concentration and Geographic Dispersal within
Accountancy 35
The Historical Beginnings, 1850 1900 36
1900 40: The Emergence of Large Scale Practices 38
Post War Accountancy 46
Irish Accountancy 50
Accountancy Today 56
Irish Accountancy s Eroding Autonomy A New Form of
Centralisation within Producer Services? 65
The Organisation of the Big Six 71
Conclusion 74
3 Accountancy as an Elite Labour Process within Flexible
Accumulation 77
Theoretical Frameworks 77
The Nature of Auditing 82
The Tasks Involved on an Audit 86
vii
viii Contents
The Computer Audit and Deskilling 91
Fragmentation and Specialisation 95
Differences in Training: David versus Goliath 99
Conclusion 06
4 Flexible Accumulation and the Emergence of the
Commercialised Professional 107
Crisis in Accountancy the Backdrop to the Commercialised
Professional 108
Supervision of Middle Class Labour 112
Institute Education 114
Promotion 115
Offe s Control Mechanisms 118
Internal Labour Markets 123
Budgets, Pay and the Technical Management of Accounting 128
Work Out on Site 134
Formal Assessment and Promotional Processes 138
Formal and Informal Sanctions 144
Public versus Private Professionalism 147
Conclusion 150
5 Accountancy and the International Division of Labour 153
Capital s Internationalisation 153
Ireland and the Global Economy 155
Irish Emigration in the 1980s 159
Ireland s Professional Emigration and the International
Division of Labour 163
Accountancy and the International Labour Market 166
The Mythology of International Technical Experience 169
Commercial and Social Aspects to Emigration and the
Emergence of an International Elite Labour Market 178
Who Goes and Who Stays 182
Conclusion 187
6 Accountants and the Class Structure: To Serve or Be Served?
That is the Question 189
Introduction: Why Examine Accountancy and Class? 189
A Weberian Analysis of the Service Class 190
A Marxist Analysis of the New Middle Class 193
A Marxist Inquiry into Accountants and the Class Structure 198
Mobility, Control and Class 204
Contents ix
The New Middle Class and Casino Capitalism 207
Conclusion 213
Conclusion: Flexible Accumulation and the Commercialised
Service Class 215
Appendixes
1 Scripts for Semi Structured Interviews with Accountants 221
2 Questionnaire for Irish Based Accountants 225
3 Questionnaire for Migrant Sample 235
Notes and References 245
Bibliography 249
Index 261
|
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| spelling | Hanlon, Gerard Verfasser aut The commercialisation of accountancy flexible accumulation and the transformation of the service class Gerard Hanlon 1. publ. Basingstoke u.a. Macmillan u.a. 1994 XV, 265 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Geschichte 1850-1994 gnd rswk-swf Accountants gtt Professionalisering gtt Accounting Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf Rechnungsprüfer (DE-588)4452567-9 gnd rswk-swf Berufsbild (DE-588)4069340-5 gnd rswk-swf Irland (DE-588)4027667-3 gnd rswk-swf Irland (DE-588)4027667-3 g Rechnungsprüfer (DE-588)4452567-9 s Berufsbild (DE-588)4069340-5 s Geschichte 1850-1994 z DE-604 Wirtschaftsprüfer (DE-588)4066500-8 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006881298&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hanlon, Gerard The commercialisation of accountancy flexible accumulation and the transformation of the service class Accountants gtt Professionalisering gtt Accounting Wirtschaftsprüfer (DE-588)4066500-8 gnd Rechnungsprüfer (DE-588)4452567-9 gnd Berufsbild (DE-588)4069340-5 gnd |
| subject_GND | (DE-588)4066500-8 (DE-588)4452567-9 (DE-588)4069340-5 (DE-588)4027667-3 |
| title | The commercialisation of accountancy flexible accumulation and the transformation of the service class |
| title_auth | The commercialisation of accountancy flexible accumulation and the transformation of the service class |
| title_exact_search | The commercialisation of accountancy flexible accumulation and the transformation of the service class |
| title_full | The commercialisation of accountancy flexible accumulation and the transformation of the service class Gerard Hanlon |
| title_fullStr | The commercialisation of accountancy flexible accumulation and the transformation of the service class Gerard Hanlon |
| title_full_unstemmed | The commercialisation of accountancy flexible accumulation and the transformation of the service class Gerard Hanlon |
| title_short | The commercialisation of accountancy |
| title_sort | the commercialisation of accountancy flexible accumulation and the transformation of the service class |
| title_sub | flexible accumulation and the transformation of the service class |
| topic | Accountants gtt Professionalisering gtt Accounting Wirtschaftsprüfer (DE-588)4066500-8 gnd Rechnungsprüfer (DE-588)4452567-9 gnd Berufsbild (DE-588)4069340-5 gnd |
| topic_facet | Accountants Professionalisering Accounting Wirtschaftsprüfer Rechnungsprüfer Berufsbild Irland |
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