'Accountants and other members of the management team searching for means of understanding and improving standard setting and budgeting; must therefore see the process in its entirety and respond to it as a complex human and technical problem rather than one standing in technical isolation'
From Hopwood A. (1976), Accounting and human behaviour, Prentice Hall, Contemporary topics in accounting, New Jersey
Critically evaluate the above statement and explain the role of accountants and accounting practices in managing contemporary organisations. Propose a theoretical framework that could be used to support your argument / perspective.