“This book provides a useful and understandable exposition of an alternative theory for explaining organizational change, an expanded perspective on what constitutes ‘accounting,’ and an informative critique of accounting’s role in some of our current economic problems … Neimark exposes the ideological underpinnings of the transaction cost theory approach … The main section of the book uses the dialectical theory to analyze the non-financial aspects of annual reports. Neimark illustrates the manner in which the verbal portions of the reports are used to bolster the goals of management. Her exposition and theoretical framework provide a new way to think about the role of these reports; she emphasizes the fact that accounting consists not merely of financial statements, but also includes the photos and text of annual reports — what she calls their ‘Hidden Dimensions.’
“I strongly recommend that this book be considered by those who teach accounting theory, business history, labor relations, accounting ethics, or contemporary issues in accounting. It is an important book, [and] would provide students with an alternative perspective, thus helping them develop critical analytical skills.”
— The Accounting Reviews
“Lively and provocative … Neimark advocates an activist ‘critical accounting’ which questions the independence of the public accounting profession and the appropriateness of the conventional accounting model. She proposes that auditors be assigned to clients by an independent body, periodically rotated, and not allowed to perform consulting services. She also advocates taking ‘the non-financial statement portion of the annual report out of the hands of management.'”
— Choice