Inflation accounting in a theory of calculation

Article Abstract:

Conceptualization of the inflation accounting issue is discussed. Discussion is in the form of a case study of recent inflation accounting debate in the UK. The context of the discussion is the way in which financial calculation is organized and what its social determinants are. Two especially distinct features of the analysis are: ways in which these arguments are tied to the idea of a financial calculation as a 'sign', and the lack of reduction of the 'interests' found in the debate to expressions of some pre-established social status. The broader implications of this non-orthodox approach are evaluated.

Inflation (Finance), Inflation (Economics)

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Accounting systems in organizational contexts: a case for critical theory

Article Abstract:

Accounting systems are more than technical phenomena in the organizational frame of reference, and can only be understood and changed when their social roots are similarly identified and altered. Major methodological changes may need to be adopted in order to develop the necessary insights. A case is made for a method derived from a German philosophical school of thought called 'critical theory' and Jurgen Habermas' interpretation of it.

Usage, Business enterprises, Organizational behavior, Frankfurt school of sociology

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