Accounting magic and corporate control: A discussion of Espeland and Hirsch

Robert P. Crum

doi:10.1016/0361-3682(90)90016-N

Accounting magic and corporate control: A discussion of Espeland and Hirsch

Robert P. Crum

Accounting

Research output: Contribution to journal › Article › peer-review

1 Scopus citations

Abstract

Espeland & Hirsch propose that accounting has helped legitimize the conglomerate form of incorporation and has played a dysfunctional role in markets of corporate control. This paper suggests that evidence compelling acceptance of the first proposition may be insufficient for demonstrating the validity of the second one; and that substantial contrary evidence exists. The challenge ahead is to reconcile these evidences and to sort out the several theories that potentially explain them.

Original language	English (US)
Pages (from-to)	97-105
Number of pages	9
Journal	Accounting, Organizations and Society
Volume	15
Issue number	1-2
DOIs	https://doi.org/10.1016/0361-3682(90)90016-N
State	Published - 1990

All Science Journal Classification (ASJC) codes

Accounting
Sociology and Political Science
Organizational Behavior and Human Resource Management
Information Systems and Management

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10.1016/0361-3682(90)90016-N

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title = "Accounting magic and corporate control: A discussion of Espeland and Hirsch",

abstract = "Espeland \& Hirsch propose that accounting has helped legitimize the conglomerate form of incorporation and has played a dysfunctional role in markets of corporate control. This paper suggests that evidence compelling acceptance of the first proposition may be insufficient for demonstrating the validity of the second one; and that substantial contrary evidence exists. The challenge ahead is to reconcile these evidences and to sort out the several theories that potentially explain them.",

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N2 - Espeland & Hirsch propose that accounting has helped legitimize the conglomerate form of incorporation and has played a dysfunctional role in markets of corporate control. This paper suggests that evidence compelling acceptance of the first proposition may be insufficient for demonstrating the validity of the second one; and that substantial contrary evidence exists. The challenge ahead is to reconcile these evidences and to sort out the several theories that potentially explain them.

AB - Espeland & Hirsch propose that accounting has helped legitimize the conglomerate form of incorporation and has played a dysfunctional role in markets of corporate control. This paper suggests that evidence compelling acceptance of the first proposition may be insufficient for demonstrating the validity of the second one; and that substantial contrary evidence exists. The challenge ahead is to reconcile these evidences and to sort out the several theories that potentially explain them.

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UR - https://www.scopus.com/pages/publications/44949267614#tab=citedBy

U2 - 10.1016/0361-3682(90)90016-N

DO - 10.1016/0361-3682(90)90016-N

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AN - SCOPUS:44949267614

SN - 0361-3682

VL - 15

SP - 97

EP - 105

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

IS - 1-2

ER -

Accounting magic and corporate control: A discussion of Espeland and Hirsch

Abstract

All Science Journal Classification (ASJC) codes

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