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The Strathprints institutional repository is a digital archive of University of Strathclyde's Open Access research outputs. Strathprints provides access to thousands of Open Access research papers by University of Strathclyde researchers, including by researchers from the Department of Computer & Information Sciences involved in mathematically structured programming, similarity and metric search, computer security, software systems, combinatronics and digital health.

The Department also includes the iSchool Research Group, which performs leading research into socio-technical phenomena and topics such as information retrieval and information seeking behaviour.

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From Taylorism to Ms Taylor: the transformation of the accounting craft

Cooper, C. and Taylor, P. (2000) From Taylorism to Ms Taylor: the transformation of the accounting craft. Accounting, Organizations and Society, 25 (6). pp. 555-578. ISSN 0361-3682

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Abstract

The history of professionally qualified accountants and their regulatory processes command considerable attention in the academic accounting literature. In contrast, "non-qualified", clerical employees have been virtually excluded from serious accounting research. This paper aims to overcome this serious deficiency in the academic literature. The framework used in the paper to analyse the work practices of accounting clerks draws strongly on the theoretical foundations of Marx and subsequent development by Braverman. We will show that the majority of work experience in the accounting industry is one of deskilling according to Tayloristic "Scientific Management" principles.