Skip to main content

Accounting for Feasible Socialism: Accounting, Industrial Democracy and the Theory of the Firm

  • Chapter
Critical Accounts
  • 44 Accesses

Abstract

The purpose of this paper1 is to discuss the character of accounting under a regime of ‘feasible socialism’. This involves starting with a very general discussion of such socialism, in order to put in context the succeeding, more specific comments, on the character of firms under such socialism and the role of accounting this might entail.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Bibliography

  • Althusser, L., For Marx (New York: Viking, 1970).

    Google Scholar 

  • Amey, L. R., The Efficiency of Business Enterprises (London: Allen and Unwin, 1969).

    Google Scholar 

  • Arnold, J., B. Carsberg, R. Scapens, (eds), Topics in Management Accounting (Deddington: Philip Allan, 1980).

    Google Scholar 

  • Arrow, K., The Limits of Organisation (New York: Norton, 1974).

    Google Scholar 

  • Batstone, E., ‘Management and Industrial Democracy’ in Industrial Democracy: International Views (Warwick: Industrial Relations Research Unit, 1977).

    Google Scholar 

  • Batstone, E., ‘Systems of Domination Accommodation and Industrial Democracy’ in T. Burns, L. Karlson, and V. Rus, (eds), Work and Power (London: Sage Publications Ltd., 1979).

    Google Scholar 

  • Braverman, H., Labour and Monopoly Capital (New York: Monthly Review, 1974).

    Google Scholar 

  • Bromwich, M. and A. Hopwood (eds), Essays in British Accounting Research (London: Pitman, 1981).

    Google Scholar 

  • Bullock, Report of the Committee of Inquiry into Industrial Democracy Cmnd 6706 (London: HMSO, 1977).

    Google Scholar 

  • Burchell, S., C. Chubb, A. Hopwood, S. Hughes, J. Napathiet, ‘The Roles of Accounting in Organisations and Society’, Accounting, Organisation and Society (1980), pp. 5–27.

    Google Scholar 

  • CBI, Response to the Government’s Consultative Document on Draft EC Directive on Procedures for Informing and Consulting Employees (The ‘Vredeling’ Directive) and Draft EC Fifth Directive on the Harmonisation of Company Law (London: CBI, 1983).

    Google Scholar 

  • Campbell, R. W., Accounting in Soviet Planning and Management (Cambridge, Mass: Harvard University Press, 1963).

    Book  Google Scholar 

  • Carsberg, B. and T. Hope, (eds), Current Issues in Accounting (Deddington: Philip Allan, 1977).

    Google Scholar 

  • Cherns, A. B., ‘Alienation and Accountancy’, Accounting, Organisations and Society (1978), pp. 105–14.

    Google Scholar 

  • Cockburn, C., The Local State (London: Pluto Press Ltd., 1977).

    Google Scholar 

  • Cooper, D. J., ‘Discussion (of Tinker 1980)’, Accounting, Organisations and Society (1980), pp. 161–6.

    Google Scholar 

  • Cooper, D. J., ‘A Social and Organisational View of Management Accounting’ in Bromwich, M. and Hopwood A., Essays in British Accounting Research (Pitman: London, 1981).

    Google Scholar 

  • Cooper, D. J. and M. Sherer, ‘The Value of Corporate Accounting Reports: Arguments for a Political Economy of Accounting’, Accounting, Organisations and Society (1984), pp. 207–32.

    Google Scholar 

  • Crosland, A., The Future of Socialism (London: Dent, 1956).

    Google Scholar 

  • Cutler, A., ‘The Romance of Labour’, Economy and Society (1978), pp. 74–95.

    Google Scholar 

  • Cyert, R. and March, J., A Behavioural Theory of the Firm (New York: Prentice-Hall, 1965).

    Google Scholar 

  • Dahl, R. A., After the Revolution? (New Haven, Conn.: Yale University Press, 1970).

    Google Scholar 

  • Edey, C. and B. Yamey, (eds), Debits, Credits, Finance and Profits (London: Sweet and Maxwell, 1974).

    Google Scholar 

  • Friedman, A., Industry and Labour: Class Struggle at Work and Monopoly Capitalism (London: Macmillan, 1977).

    Book  Google Scholar 

  • Gould, J. R., ‘Opportunity Cost: The London Tradition’ in C. Edey, and B. Yamey, Debits, Credits, Finance and Profits (London: Sweet and Maxwell, 1974).

    Google Scholar 

  • Granick, D., Enterprise Guidance in Eastern Europe (Cambridge, Mass: Harvard University Press, 1975).

    Google Scholar 

  • Hindess, B., Parliamentary Democracy and Socialist Politics (London: Routledge and Kegan Paul, 1983).

    Google Scholar 

  • Hopwood, A., ‘Accounting and Organisational Behaviour’ in B. Carsberg, and T. Hope, (eds), Current Issues in Accounting (Deddington: Philip Allan, 1977).

    Google Scholar 

  • Hopwood, A., ‘The Organisational and Behavioural Aspects of Budgetting and Control’ in J. Arnold, B. Carsberg, R. Scapens, (eds), Topics in Management Accounting (Deddington: Philip Allan, 1980).

    Google Scholar 

  • Hopwood, A., ‘Accounting and the Pursuit of Efficiency’ in A. Hopwood, and C. Tomkins, (eds), Issues in Public Sector Accounting (Deddington: Philip Allan, 1984).

    Google Scholar 

  • Malmberg, A., ‘The Impact of Job Reform on Accounting Systems’ in G. Kanawaty, (ed.), Managing and Developing New Forms of Work Organisation (Geneva: ILO 1980).

    Google Scholar 

  • Medawar, C., ‘The Social Audit: A Polemical View’, Accounting, Organisations and Society (1976), pp. 389–94.

    Google Scholar 

  • Nelson, D., ‘Scientific Management, Systematic Management and Labour’, Business History Review (1974), pp. 56–83.

    Google Scholar 

  • Nove, A., The Economics of Feasible Socialism (London: George Allen and Unwin, 1983).

    Book  Google Scholar 

  • Parker, R. H., Management Accounting (London: Macmillan, 1969).

    Google Scholar 

  • Pateman, C., Participation and Democratic Theory (Cambridge University Press, 1970).

    Book  Google Scholar 

  • Rose, N., ‘Problems in the Theory of Fetishism’, Ideology and Consciousness (1977), pp. 27–54.

    Google Scholar 

  • Rose, N., ‘Socialism and Social Policy: The Problems of Inequality’, Politics and Power (1980), pp. 111–36.

    Google Scholar 

  • Schuller, T., ‘Learning and Democracy at the Workplace’ in H. Glennerster, (ed.), The Future of the Welfare State (London: Heinemann, 1982).

    Google Scholar 

  • Stigler, G., ‘The Economics of Information’, Journal of Political Economy (1961), pp. 213–25.

    Google Scholar 

  • Tinker, A. M., ‘Towards a Political Economy of Accounting’, Accounting, Organisations and Society (1980), pp. 147–60.

    Google Scholar 

  • Tinker, A. M., B. P. Merino, M. D. Neimark, ‘The Normative Origins of Positive Theories: Ideology and Accounting Thought’, Accounting, Organisations and Society (1982), pp. 167–200.

    Google Scholar 

  • Tomlinson, J., The Unequal Struggle? British Socialism and the Capitalist Enterprise (London: Methuen, 1982).

    Google Scholar 

  • Tomlinson, J., ‘Economic and Sociological Theories of the Enterprise and Industrial Democracy’, British Journal of Sociology (1984), pp. 591–605.

    Google Scholar 

  • Tomlinson, J., ‘Democracy Inside the Black Box? Neo-Classical Theories of the Firm and Industrial Democracy’, Economy and Society (1986), pp. 220–50.

    Google Scholar 

  • Tucker, K., (ed), Business History, Selected Readings (London: Macmillan, 1975).

    Google Scholar 

  • Vanek, J., (ed), Self-Management (Harmondsworth: Penguin, 1975).

    Google Scholar 

  • Whittington, C., ‘Accounting and Economics’ in B. Carsberg and T. Hope, Current Issues in Accounting (Deddington: Philip Allen, 1977).

    Google Scholar 

  • Winter, S., ‘Economic Natural Selection and the Theory of the Firm’, Yale Economic Essays (1963), pp. 225–72.

    Google Scholar 

  • Winter, S., ‘Optimisation and Evolution in the Theory of the Firm’ in R. H. Day and T. Groves, (eds), Adaptive Economic Models (New York: Academic Press, 1975).

    Google Scholar 

  • Yamey, B., ‘Accounting and the Rise of Capitalism’ in K. Tucker, (ed.), Business History: Selected Readings (London: Macmillan, 1975).

    Google Scholar 

Download references

Authors

Editor information

Editors and Affiliations

Copyright information

© 1990 David J. Cooper & Trevor M. Hopper

About this chapter

Cite this chapter

Tomlinson, J. (1990). Accounting for Feasible Socialism: Accounting, Industrial Democracy and the Theory of the Firm. In: Cooper, D.J., Hopper, T.M. (eds) Critical Accounts. Palgrave, London. https://doi.org/10.1007/978-1-349-09786-9_4

Download citation

Publish with us

Policies and ethics