Essays on Analytical Concept of Arena by Burchell, Clubb and Hopwood 1985 Article

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The paper "Analytical Concept of Arena by Burchell, Clubb and Hopwood 1985" is a great example of a finance and accounting article.   In their article "Value-added accounting and National Economic Policy", Burchell, Clubb and Hopwood 1985 used three arenas to shed analytical and descriptive light on the process of accounting change. The three areas include the management of the national economy, the explication of standards for corporate financial reporting and the functioning of the system of industrial relations. Burchell, Clubb and Hopwood 1985 used the three arenas in order to analyze the nature of the accounting process from a point of view of understanding social interactions.

Burchell, Clubb and Hopwood 1985 argued that there have been very few attempts towards the development of general descriptions of the process that is involved in the accounting interaction as well as its social context. The authors, therefore, tried showing the process of interaction of accounting together with its social context with the study of value-added statement. In their value-added statement, the author's puts forward the idea of accounting change being bound up with the way accounting interacts with its social process.

Burchell, Clubb and Hopwood 1985 do not in any way seek to deny the purposive nature of accounting action rather they emphasize the potential multitude that different actors have while acting on accounting in purposive ways and in different areas. On the arena of the explication of standards for corporate financial reporting, the authors argued that the value-added is the wealth that any reporting entity has been able to create by its own employees and its own efforts. The authors emphasize the importance of value-added reporting and accounting policymaking.

In the arena of the management of the national economy, the authors linked income policies to value-added statements while on the arena on the functioning of the system of industrial relations; the authors show the intersection between industrial relations and accounting. The three areas have been used to put forth the practices and concepts of value-added which has since been reviewed as legitimate and alternative performance indicators.

References

Cooper D.J & Sherer M.LJ, 1984. The value of Corporate Accounting Reports. Accounting, Organizations and Society, pp 207-232

Gilling D.M, 1976. Accounting and Social change, International Journal of Accounting, pp 59-71

Hines R.D, 1988. Financial accounting in communicating reality, we construct reality, Accounting Organizations and Society, pp 251-262

Hopwood A, Burchell S & Clubb c, 1994. Value-Added Accounting and National Economic Policy. In P. Miller & A. Hopwood (Eds), Accounting as Social and Institutional Practice (PP. 211-236). Cambridge: Cambridge University Press

Robson K, 1991. On the Arenas of Accounting Change: The Process of Translation. Accounting, Organisations and Society, 16(5-6), 547-570

Wickramasinghe D & Alawattage C, 2007. Management Accounting Change: Approaches and Perspectives. Routledge

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