Over the past few decades, due to an increase in demand for improvements in accounting thoughts, understanding of organisational forms and development of new accounting practices, there have been a revolution in accounting. Anthony G. Hopwood, a pioneer in this field, has conducted new directions and theories in organisational and social contexts since early 1980s. This critique will firstly outline Hopwood's ideas. Salem's findings will then be discussed and lastly, a conclusion will be drawn in relation to the application of Hopwood's theories in a contemporary society.

Hopwood suggested that analysis on accounting could not be a neutral and straightforward process as other factors such as competitive environment, regulators and social practices all have impacts on the business enterprise (Hopwood 1983). Although Hopwood's argument had been proven as impractical and challenging to apply in 1980s, it has been considered as a fundamental concept in determining the important links between ideologies which provide changes and wider institutional and regulatory developments in accounting. Heeffer, Albrecht (2009) and David Tate (2011) have shared a similar conventional view as Hopwood. It has been suggested that historical perspective and significant improvement of reporting allow entities to take into account how accounting approach and policies would be shaped and impacted by political actions, the evolution of contemporary economies and the internationalisation of accounting practices, causing wider and more complex social processes. In additions, Loft (1986) and Miller & O’Leary (1987) have contributed the same thoughts as Hopwood, concerning the importance of accounting evolvement into interrelationships between the current society and organisations with reference to the accounting history literature. International Accounting Standards Board have also set out several developments in accounting regulations and policies which are considered to be beneficial for improving the quality of decision-making. These changes have appeared to align with Hopwood's argument that an enhancement of decision making quality was urged by the pressure of the needs in developing new and comprehensive systems and practices.

A paper review on Hopwood (1980,1983)'s study, particularly in the area of the role of accounting based on the historical studies and accounting practices to provide information for decision making has been conducted by Salem. In his findings, a number of case studies including Enron in 2001 and Lehman Brothers in 2010 were illustrated in response to Howpood's suggestion on the powers of accounting interrelations between organisations and society (Hopwood &Miller, 1994). Salem also expressed his opinions on Hopwood's conceptual framework, suggesting that changes in accounting process could help to improve business performance as well as fulfilling organisation's social obligations.

In spite of being able to present a few real life examples to support his argument, Salem failed to elaborate further on matters related to decision-making. Many accounting professions' perspectives were cited to illustrate his argument, one of which was Burchell(1980)'s disagreement on the use of historical data as basis in decision making. Salem also confirmed that the fall of Lehman Brothers in 2008 was caused by multiple contingencies such as poor management and misjudgement in making investment decisions as well as underestimating potential risks, which has precisely supported Hopwood's view on the subjectivity and bias in decision making process that is highly influenced by different criteria such as the competitive forces in the industry as well as stakeholders' concern. Nevertheless, his stand point has not been clearly stated. Despite numerous of real-life examples and quotes from other scholars were being demonstrated, Salem's review lacks for supporting evidence provided in the articles. His overall personal judgement and