The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.

This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.

Perspectives on Management Capacity Building provides a lively spectrum of views on the problems and prospects of improving the management and performance of municipal governments in the United States. Leading specialists in public administration probe the management needs of local governments and explore ways in which they can improve their capacity to manage. Today, state and local governments are caught in the transition between the expansionism of the post-World War II years and the retrenchment era of the late seventies and eighties. Improved management capacity has emerged as the most effective way for local governments to ride out the economic and political pressures confronting them. This book first investigates the meaning of the term "management capacity." It then considers how management needs have changed in the post-war period and how these needs vary among large cities, suburbs, and rural communities. Two of the contributions explore the organizational politics of management improvement while others look at the functional areas of computers and financial management. The book also addresses human resource problems such as labor relations, management development, and training of municipal legislators, and concludes with several viewpoints on federal efforts to improve local management capacity.

Brings together the work of leading international accounting academics and social scientists. Explores a range of intellectual traditions in accounting research, and their implications for the social sciences more widely.

Knowledge how to do things is a pervasive and central element of everyday life. Yet it raises many difficult questions that must be answered by philosophers and cognitive scientists aspiring to understand human cognition and agency. What is the connection between knowing how and knowing that? Is knowledge how simply a type of ability or disposition to act? Is there an irreducibly practical form of knowledge? What is the role of the intellect in intelligent action? This volume contains fifteen state of the art essays by leading figures in philosophy and linguistics that amplify and sharpen the debate between "intellectualists" and "anti-intellectualists" about mind and action, highlighting the conceptual, empirical, and linguistic issues that motivate and sustain the conflict. The essays also explore various ways in which this debate informs central areas of ethics, philosophy of action, epistemology, philosophy of language, and philosophy of mind and cognitive science. Knowing How covers a broad range of topics dealing with tacit and procedural knowledge, the psychology of skill, expertise, intelligence and intelligent action, the nature of ability, the syntax and semantics of embedded questions, the mind-body problem, phenomenal character, epistemic injustice, moral knowledge, the epistemology of logic, linguistic competence, the connection between knowledge and understanding, and the relation between theory and practice. This is the book on knowing how--an invaluable resource for philosophers, linguists, psychologists, and others concerned with knowledge, mind, and action.