The accounting figuration of business statistics as a foundation for the spread of economic ideas

Accounting, Organizations and Society

Volumn 28, Issue 1, 2003, Pages 65-95

  Suzuki, Tomo ^a  

^a UNIVERSITY OF OXFORD   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0037212149     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(02)00033-8     Document Type: Review

References (141)

1. Alonso, W., & Starr, P. (1987). The politics of numbers. United States of America: Russell Sage Foundation.
2. Amernic, J.H. (1996). The rhetoric versus the reality, or is the reality "Mere" rhetoric? a case study of public accounting firms' responses to a company's invitation for alternative opinions on an accounting matter. Critical Perspectives on Accounting, 7, 57-75.
3. Arrington, C. E., & Francis, J. R. (1989). Letting the chat out of the bag: deconstruction, privilege and accounting research. Accounting, Organizations and Society, 14(1/2), 1-28.
4. Backhouse, R. E. (1994). Introduction: new directions in economic methodology's new directions in economic methodology. London: Routledge.
5. Bateson, N. (1984). Data construction in social surveys. Contemporary social research. London: Allen & Unwin.
6. Beaud, M., & Dostaler, G. (1995). The implementation of national accounts. In M. Beaud, & G. Dostaler (Eds.), Economic thought since Keynes: a history and dictionary of major economists. England: Edward Elgar.
7. Bell, D. (1973). The coming of post-industrial society: a venture in social forecasting. London: Heinemann Educational.
8. Bell. D. (1974 (orig. 1973)). The coming of post-industrial society: a venture in social forecasting. London: Heinemann Educational.
9. Bell, D. (1979). The social framework of the information society. In M.L. Dertouzos (Ed.), The computer age: a twenty-year view. Cambridge: MIT Press.
10. Bogen, J. (1988). Saving the phenomena. The Philosophical Review, XCVII(3), 303.
11. Bond, G. C., & Gilliam, A. (1994). Social construction of the past: representation as power. London: Routledge.
12. Booth, A. (1989). Budgetary Policy and Arithmetic, 1939-43. In, British Economic Policy, 1931-49: Was There a Keynesian Revolution?. Hertfordshire: Harvester Wheatsheaf.
13. Boudon, R. (1989). A critical dictionary of sociology. London: Routledge.
14. Bourdieu, P. (1996). On the family as a realized category. Theory, Culture and Society, 13(3), 19-26.
15. Box, S. (1981). Deviance, reality and society. London: Holt.
16. Branson, W. H., & Litvack, J. M. (1981). Macroeconomics. New York: Harper & Row.
17. Bryer, R. (2000a). The history of accounting and the transition to capitalism in England. Part one: theory. Accounting, Organizations and Society, 25(2), 131-162.
18. Bryer, R. (2000b). The history of accounting and the transition to capitalism in England. Part two: evidence. Accounting, Organizations and Society, 25(4-5), 327-381.
19. Burchell, S., Clubb, C., Hopwood, A. G., & Hughes, X. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5-27.
20. Cairncross, S. A. (1988). The development of economic statistics as an influence on theory and policy. In D. Ironmonger, J. O. N. Perkins, & T. V. Hoa (Eds.), National income and economic progress: essays in honour of Colin Clark. London: Macmillan.
21. Cairncross, S. A. (1994). Economists in wartime. Contemporary European History, 4(1), 19-36.
22. Cairncross, S. A., & Watts, N. (1989). The economic section 1939-1961: a study in economic advising. London: Routledge.
23. Caldwell, B. J., & Coats, A. W. (1984). Communications: the rhetoric of economists: a comment on McCloskey. Journal of Economic Literature, XXII(June), 575-578.
24. Carnegie, G. D., & Napier, C. J. (1996). Critical and interpretive histories: insights into accounting's present and future through its past. Accounting, Auditing & Accountability Journal, 9(3), 7-39.
25. Carruthers, B. G., & Espeland, W. N. (1991). Accounting for rationality: double-entry bookkeeping and the rhetoric of economic rationality. American Journal of Sociology, 97(1), 31-69.
26. Cartwright, N. (1989). Nature's capacities and their measurement. Oxford: Clarendon Press.
27. Chua, W. F. (1995). Experts, networks and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals. Accounting, Organizations and Society, 20(2/3), 111-145.
28. Clancy, J. J. (1989). The invisible powers: the language of business. Tronto: Lexington.
29. Clark, J. M. (1923). Studies in the economics of overhead costs. Chicago: University of Chicago Press.
30. Colander, D. (1994). The art of economics by the numbers. In R.E. Backhouse (Ed.), New directions in economics methodology. London: Routledge.
31. Colander, D. (1996). Reviews: beyond rhetoric and realism in economics: towards a reformulation of economic methodology, Thomas A. Boylan and Paschal, F. O'Gorman, Routledge, 1995. Economics and Philosophy, 140-142.
32. De la Rosa, D. M., & Merino, B. D. (1997 July). The rhetoric of accounting in Poland: will the expert be on tap or on top? In Fifth interdisciplinary perspectives on accounting conference (Manchester).
33. Desrosieres, A., (1998). La politique des grands nombres: histoire de la reison statistique. (The politics of large numbers: a history of statistical reasoning) C. Naish, Trans.Cambridge: Harvard University Press. (Orginal work published 1993.)
34. Dodd, N. (1993). The sociology of money: reason and contemporary society. Oxford: Policy Press.
35. Dow, G. (1992). The economic consequence of economists. Australian Journal of Political Science, 27(2), 258-281.
36. Edwards, J., Kay, J., & Mayer, C. (1987). The economic analysis of accounting profitability. Oxford: Clarendon Press.
37. Emery, G. N. (1993). Facts of life: the social construction of vital statistics, ontalio, 1869-1952. London: McGill- Queen's University Press.
38. Emmison, M. (1983). The economy: its emergence in media discourse. In H. Davis, & P. Walton (Eds.), Language, image, media. Oxford: Blackwell.
39. Feyerabend, P. K. (1975). Against method: outline of an anarchistic theory of knowledge. London.
40. Foucault, M. (1979). On governmentality. I & C, 6, 5-22.
41. Fourquet, F. (1980). Les comptes de la puissance. (Accounting for progress: a history of national accounting and planning.). Paris: Encres.
42. Galbraith, J. K. (1980). The national accounts: arrival and impact. In N. Cousins (Ed.), The U.S. bureau of the census, the U.S. department of commerce, reflections of America: commemorating the statistical abstract centennial. Washington, DC: The U.S. Bureau of the Census, The U.S. Department of Commerce.
43. Gavin, N. T. (Ed.). (1998). The economy, media and public knowledge. London: Leicester University Press.
44. Gergen, K. J. (1994). Realities and relationships: soundings in social construction. USA: Harvard College.
45. Hacking, I. (1983). Representing and intervening: introductory topics in the philosophy of natural science. Cambridge: Cambridge University Press.
46. Hacking, I. (1991). How should we do the history of statistics?. In G. Burchell, C. Gordon, & P. Miller (Eds.), The foucault effect: studies in governmental rationality. Hertfordshire: Hervester Wheatsheaf.
47. Harper, R. R. (1988). Not any old numbers: an examination of practical reasoning in an accountancy environment. The Journal of Interdisciplinary Economics, 2, 297-306.
48. Hausman, D. M. (1992). The inexact and separate science of economics. Cambridge: Cambridge University Press.
49. Hines, R. D. (1988a). Financial accounting: in communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251-261.
50. Hines, R. D. (1988b). Popper's methodology of falsificationism and accounting research. The Accounting Review, LXIII(4), 657-662.
51. Hines, R. D. (1989a). The sociopolitical paradigm in financial accounting research. Accounting, Auditing & Accountability Journal, 2(1), 52-76.
52. Hines, R.D. (1989b). Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession. Accounting, Auditing & Accountability Journal, 2(2), 72-92.
53. HMSO, Directed by James Meade and Richard Stone. (1941) An Analysis of the Sources of War Finance and an Estimate of the National Income and an Expenditure in 1938 and 1940: The First White Paper. Cmd. 6261. London
54. Hoover, K. D. (1995). Why does methodology matter for economics? The Economic Journal, 105(May), 715-734
55. Hopwood, A. G. (1980). The Organisational and Behavioural Aspects of Budgeting and Control. In J. Alnord, B. Carsberg, & R. Scapens, Topics in Management Accounting. UK: Phillip Allen.
56. Hopwood, A. G. (1985). The Tale of a Committee That Never Reported: Disagreements on Intertwining Accounting With the Social. Accounting, Organizations and Society, 10(3), 361-377.
57. Hopwood, A. G. (1987). The archaeology of accounting systems. Accounting Organizations and Society, 12(3), 207-234.
58. Hopwood, A. G. (1989). Accounting and organization change. Accounting, Auditing & Accountability Journal, 3(1), 7-17.
59. Hopwood, A. G. (1992). Accounting calculation and the shifting sphere of the economic. European Accounting Review, 1(1), 125-143.
60. Hopwood, A. G. (1996). Editorial. Accounting, Organizations and Society, 21(7/8), 627.
61. Hopwood, A. G. (2000). Understanding financial accounting practice. Accounting, Organizations and Society, 25(8), 763-766.
62. IFAC, Public Sector Committee. International Federation of Accountants. (2000a). International public sector accounting standards (IPSASs). New York: IPSASs, IFAC.
63. IFAC. (2000b). Government financial reporting - accounting issues and practices. Study 11. New York: IFAC.
64. Klamer, A. (1984). The new classical macroeconomics: conversations with the new classical economists and their opponents. Sussex: Harvester Press.
65. Klamer, A., & McCloskey, D. (1992). Accounting as the master metaphor of economics. The European Accounting Review, 1(1), 145-160.
66. Lachmann, L., & Lavoie, D. (Eds.). (1994). Expectations and the meaning of institutions: essays in economics by Ludwig Lachmann. London and New York: Routledge.
67. Lavoie, D. (1985). National economic planning: what is left?. Washington, DC: Cato Institute.
68. Lavoie, D. (1987). The accounting of interpretations and the interpretation of accounts: the communicative function of "the language of business". Accounting, Organizations and Society, 12(6), 579-604.
69. Lawson, T. (1997). Economics and reality. London: Routledge.
70. Lev, B. (1969). Information, entropy, and the aggregation problem in financial statements. In Accounting and Information Theory. Florida: American Accounting Association.
71. Longino, H. E. (1988). Review essay: science, objectivity and feminist values. Feminist Studies, 14(3), 561-574.
72. Longino, H. E. (1990). Science as social knowledge: values and objectivity in scientific inquiry. Princeton: Princeton University Press.
73. Losee, L. (1980). An Historical Introduction to the Philosophy of Science. Oxford.
74. Lynch, M. (1991). Method: measurement-ordinary and scientific measurement as ethnomethodological phenomena. In G. Button (Ed.), Ethnomethodology and the human sciences. Cambridge: University of Cambridge.
75. MacKenzie, D. A. (1981). Statistics in Britain 1865-1930: the social construction of scientific knowledge. Great Britain: Edinburgh University Press.
76. Maki, U. (1992). Diagnosing McCloskey. Journal of Economic Literature, XXXIII, 1300-1318.
77. Maki, U. (1995). Diagnising McCloskey, Journal of Economic Literature, XXXIII, No. 3, 1300-1318.
78. McCloskey, D. N. (1983). The rhetoric of economics. Journal of Economic Literature, XXI(June), 481-517.
79. McCloskey, D. N. (1984). Communications: reply to Caldwell and Coats. Journal of Economic Literature, XXII(June), 579-580.
80. McCloskey, D. N. (1994). How to do a rhetorical analysis, and why. In R. E. Backhouse (Ed.), New directions in economic methodology. London: Routledge.
81. McCloskey, D. N. (1998). The rhetoric of economics. USA: University of Wisconsin Press. (Original work published 1985).
82. Manning, P. (2000). News and News Sources. London: SAGE Publications.
83. Martin, M. E. (1981). Statistical Practice in Bureaucracies, Journal of the American Statistical Association. 76, 1-8.
84. Miller, P. (1986). Accounting for progress-national accounting and planning in France: a review essay. Accounting, Organizations and Society, 11(1), 83-104.
85. Miller, P. (1990). On the interrelations between accounting and the state. Accounting, Organizations and Society, 15(4), 315-338.
86. Miller, P. How and why sociology forgot accounting, In Accounting, organizations and society 25th anniversary conference (Oxford, July 2000).
87. Miller, P., & Rose, N. (1990). Governing economic life. Economy and Society, 19(1), 1-31.
88. Mitchell, T. (1996). The represented and the "real": economy, postmodernity, and postorientalist research. Dis-Closure, 5.
89. Morgan, G. (1988). Accounting as reality construction: towards a new epistemology for accounting practice. Accounting, Organizations and Society, 13(5), 477-485.
90. Morgan, G., & Willmott, H. (1993). The "new" accounting research: on making accounting more visible. Accounting, Auditing & Accountability Journal, 6(4), 3-36.
91. Morgan, M. S. (1990). The history of econometric ideas. Cambridge: Cambridge University Press.
92. Morgan, M. S. (1996). Book review-trust in numbers: the pursuit of objectivity in science and public life-Porter, T. M. Economic History Review, 149(2), 423-426.
93. Morgenstern, O. (1963). On the accuracy of economic observations. Princeton: Princeton University.
94. Nagel, T. (1986). The view from nowhere. Oxford: Oxford University Press.
95. Napier, J. C. (2000). Accounts of change. In Proceeding. Accounting Organizations and Society-25th Anniversary Conference. Oxford.
96. Palmer, E. Z. (1966). The meaning and measurement of the national income and of other social accounting aggregates. USA: University of Nebraska Press.
97. Parkinson, M. (1986). Creative accounting and financial ingenuity in local government: the case of Liverpool. Public Money, 5(5), 27-32.
98. Parsons, D. W. (1989). The Power of the Financial Press: Journalism and Economic Opinion in Britain and America. Worcester: Edward Elgar.
99. Parsons, D. W. (1990). The Times Higher Education Supplement 'Governing Without Gurus'. sec. Perspective, p. 15.
100. Patinkin, D. (1976). Keynes and econometrics: on the interaction between the macroeconomic revolutions of the interwar period. Econometrica, 44(6), 1091-1230.
101. Perlman, M. (1987). Political purpose and the national accounts. In W. Alonso, & P. Starr (Eds.), The politics of numbers. New York: Russell Sage Foundation.
102. Petty, W. S. (Orig. 1663, republished 1899). The economic writings of Sir William Petty. New York: Sugustus M. Kelly.
103. Phiddian, R. (1996). Political arithmetic: accounting for irony in swift's a modest proposal. Accounting Auditing & Accountability Journal, 9(5), 71-83.
104. Polanyi, M. (1958, corrected ed. 1962). Personal knowledge: towards a post-critical philosophy. Chicago: University of Chicago Press.
105. Porter, T. M. (1986). The rise of statistical thinking: 1820-1900. Princeton: Princeton University Press.
106. Porter, T. M. (1995a). Trust in numbers: the pursuit of objectivity in science and public life. Princeton: Princeton University Press.
107. Porter, T. M. (1995b). Information cultures: a review essay. Accounting, Organizations and Society, 20(1), 83-91.
108. Porter, T. M. (1996). Reviews: accounting made visible-accounting as social and institutional practice, Cambridge, CUP, 1994. Social Studies of Science, 26, 712-715.
109. Poster, M. (1990). The mode of information: poststructuralism and social context. Cambridge: Polity Press.
110. Power, M. (1996). Making things auditable. Accounting, Organizations and Society, 21(2)289-315.
111. Redman, D. A. (1989). Economic methodology: a bibliography with references to works in the philosophy of science, 1860-1988. USA: Greenwood Press.
112. Redman, D. (1991). Economics and the philosophy of science, New York: Oxford University Press.
113. Robson, K. (1992). Accounting numbers as "inscription" action at a distance and the development of accounting. Accounting, Organizations and Society, 17(7), 685-708.
114. Rosenberg, A. (1988). Philosophy of social science. Colorado: Westview.
115. Rosenberg, A. (1992). Economics-mathematical politics or science of diminishing returns? Chicago: The University Chicago Press
116. Ross, S. A. (1983). Accounting and Economics, Accounting Review, LVIII, pp. 375-384.
117. Rubin, D. L. (1988). Introduction: four dimensions of social construction in written communication. In B.A. Rafoth, & D. L. Rubin (Eds.), The social construction of written communication. New Jersey: Ablex Publishing.
118. Samuels, J. M. (1965). Opportunity costing: an application of mathematical programming. Journal of Accounting Research, Autumn, 182-191.
119. Schmandt-Besserat, D. (1988). From Accounting to Written Language: The Role of Abstruct Counting in the Invention of Writing. In: B. A. Rafoth, & D. L. Rubin (Eds.), The Social Construction of Written Communication. New Jersey: Ablex.
120. Schumpeter, J.A., Schumpeter, E.B., & Perlman, M. (Eds.). (1994). History of economic analysis. London: Routledge (Original work published 1954).
121. Schwandt, T. A. (1994). Constructivist, Interpretivist Approaches to Human Inquiry. In: N. K. Denzin, & Y. S. Lincoln (Eds.), Handbook of Qualitative Research. California: SAGE Publications.
122. Simmel, G. (1900). Philosophie des Geldes. Leipzig, Duncker & Humblot. Philosophy of Money, (T. Bottomore & T. Frisby Trans.) (Original work published 1978). London; Boston: Routledge & Kegan Paul.
123. Sombart, W. (1924). Der Moderne Kapitalismus: Historisch-Systematische Darstellung Des Gesamteuropaischen Wirtschaftslebens Von Seinen Anfangen Bis Zur Gegenwart. (The Modern Capitalism.; Vol. I-III). Belrin: Sombart: 1863-1941.
124. Stettler, M. (1995). The rhetoric of McCloskey's rhetoric of economics. Cambridge Journal of Economics, 19, 391-403.
125. Stigler, S. M. (1986). The history of statistics: the measurement of uncertainty before 1900. Cambridge: Belknap Press of Harvard University Press.
126. Stone, R. (1951). The role of measurement in economics. Cambridge: Cambridge University Press.
127. Stone, R. (1986). The accounts of society- nobel memorial lecture 1984. Journal of Applied Econometrics, 1(1), 5-28.
128. Suzuki, T. (2000a). Epistemology of macroeconomic reality with special reference to accounting. Presented at the Sixth Interdisciplinary perspectives on Accounting Conference, Conference Proceedings CD Rom paper no. 35; 9-12 Manchester July.
129. Suzuki, T. (2000b). The figuration of the Japanese economy: a case study of political accounting. Presented at the American Accounting Association and British Accounting Association, the Second Globalisation Conference, Conference Proceedings (Abstract) p. 72; Cambridge, UK, 15-17 July.
130. Suzuki, T. (2002, forthcoming). The Epistemology of Economic Reality: The Keynesian Revolution from an Accounting Point of View. Accounting, Organizations and Society.
131. Tomkins, C., & Groves, R. (1983). The everyday accountant and researching his reality. Accounting, Organizations and Society, 8(4), 361-374.
132. US Commission on Technology, Automation and Economic Progress. (1966). Technology and the American economy. USA: US Government Printing Office.
133. Waring, M. (1989). If women counted: a new feminist economics. London: Macmillan.
134. Weber, M. (1949). Objectivity in social science and social policy. In E. A. Shils, & H. A. French (Eds.), Methodology of the social science. New York: Free Press.
135. Weber, M. (T. Parsons Trans.), Anthony Giddens (Introduction) (Orig. 1930; 1985). The Protestant Ethic and the Spirit of Capitalism. London: Unwin Paperbacks.
136. Weber, M., (1999a). In R., Swedberg (Ed.). Essays in economic sociology. New Jersey: Princeton University Press
137. Weber, M. (1999b). Sixteen: sociological categories of economic action. In R. Swedberg (Ed.), Essays in economic sociology. New Jersey: Princeton University Press.
138. Whittington, G. (1987). Accounting and economics. In J. Datwell, M. Milgate, & P. Newman (Eds.), The new palgrave - a dictionary of economics. London: Macmillan.
139. Wright, M. (1994). Accounting, truth and communication: the case of a bank failure. Critical Perspectives on Accounting, 5, 361-388.
140. Wright, P., Treacher, A. (Eds.). (1982). The problem of medical knowledge: examining the social construction of medicine. Edinburgh: Edinburgh University Press.
141. Yu, S. C. (1966). Microaccounting and macroaccounting. The Accounting Review, XLI(1), 8-20.