A nthony Hopwood (e.g., 1983) has long observed that we have had few field studies that have examined accounting in the contexts in which it operates. Indeed, in his 2006 plenary address as the American Accounting Association’s Presidential Scholar, Hopwood concluded that accounting research has become ‘‘increasingly detached from the practice of the craft . . . [as well as] too cautious and conservative, too rigid and traditional, and insufficiently attuned to grapple with the new, and to embrace novel insights and bodies of knowledge’’ (Hopwood 2007, 1365, 1370). In part, he urged that more innovative field research be conducted, informed by theories derived from sociology and employing qualitative, naturalistic research methods (e.g., Hopwood 2007, 1372). This special forum of Behavioral Research in Accounting is devoted to publishing original papers detailing field studies of accounting in their natural organizational and institutional contexts which have drawn on sociological perspectives and employed qualitative methods. Webster’s dictionary defines sociology as ‘‘the science of society, social institutions, and social relationships: the systematic study of the development, structure, and function of human groups conceived as processes of interaction or as organized patterns of collective behavior.’’ As such, a sociological perspective of accounting as a form of structure focuses on examining the multiple roles accounting plays in the social constitution of organizations and institutions, or on the social constitution of accounting, rather than the orthodox view that accounting faithfully represents an objective, economic reality. On this theme, for example, Fombrun (1986; see also Van de Ven and Poole 1996; Dirsmith 1998) reasoned that such forms of structure as accounting may simultaneously serve as: technological solutions to the instrumental problems of production; political exchanges among contending organizational and institutional factions; and social interpretations within the organization and by its external, institutional constituents. Thus, accounting may simultaneously be seen as: technical solutions to the problems of fostering production rationality—the more traditional, orthodox province of accounting, and as political advocacy devices for representing the positions of various constituent groups within the