Description: Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. As well as considering the accounting structure such as budgeting and financial control, David Leung looks at how people prepare for and facilitate the audit, and how a person's professional experience influences their view of the process and its results. His research into the theory and practice of accounting will be of interest to professionals and academics in the field, and to sociologists and academic researchers.
Review Quotes: 'Through this pioneering ethnographic study, the reader will get a totally new perspective on accounting. While most of us associate accounting with long and impenetrable columns of figures, David Leung's study shows what accounting is really about. Leung's book will appeal not only to academics with an interest in the economy, but also to professionals in accounting and finance.' Richard Swedberg, Cornell University 'Financial statements are the public face of financial accounting yet very little is known regarding the back stage of their preparation. This book goes 'behind the scenes' of the financial craft and casts light on the myriad machinations underpinning its construction, from deliberations over data to interrelations with audit personnel. The final result is a fascinating account of financial accounting.' Ingrid Jeacle, University of Edinburgh Business School