1. Introduction
Traditional accounting can be described as an institutional process regulated by the accounting profession, constructed
for the purpose of reporting on and communicating the impact of economic activity. It is largely designed
as a reporting mechanism for profit-oriented firms (Boczko, 2000). This regulated process secures economic capital
accumulation (hereafter called capital accumulation) through institutional rules, laws and agreements, and norms. The
capital accumulation regime is supported by the formulation and implementation of laws, government policies, political
practice, rules of negotiation and bargaining, the culture of consumption, and social expectations (Amin, 1994, p. 8).
Tinker (1985, p. 84) explains that accounting measures and appraises capital accumulation as an exchange between the
firm and parties involved in the exchange process. Accounting has become part of that exchange process by helping
firms to make decisions relating to economic exchanges favouring capital accumulation.
1. IntroductionTraditional accounting can be described as an institutional process regulated by the accounting profession, constructedfor the purpose of reporting on and communicating the impact of economic activity. It is largely designedas a reporting mechanism for profit-oriented firms (Boczko, 2000). This regulated process secures economic capitalaccumulation (hereafter called capital accumulation) through institutional rules, laws and agreements, and norms. Thecapital accumulation regime is supported by the formulation and implementation of laws, government policies, politicalpractice, rules of negotiation and bargaining, the culture of consumption, and social expectations (Amin, 1994, p. 8).Tinker (1985, p. 84) explains that accounting measures and appraises capital accumulation as an exchange between thefirm and parties involved in the exchange process. Accounting has become part of that exchange process by helpingfirms to make decisions relating to economic exchanges favouring capital accumulation.
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