Accounting, Organizations and Society

1976 - 2008

Edited by A. G. Hopwood

from Elsevier
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Volume 33, issue 4-5, 2008

Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis pp. 303-327

Peter M. Clarkson, Yue Li, Gordon D. Richardson and Florin P. Vasvari

(Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals pp. 328-348

Kathryn Haynes

Institutional rationality and practice variation: New directions in the institutional analysis of practice pp. 349-361

Michael Lounsbury

Auditor-client management relationships and roles in negotiating financial reporting pp. 362-383

Susan McCracken, Steven E. Salterio and Michael Gibbins

Connecting worlds: The translation of international auditing standards into post-Soviet audit practice pp. 384-414

Andrea Mennicken

The construction of US utility accounting: 1882-1944 pp. 415-435

Alistair M. Preston and Andrew M. Vesey

The effort and risk-taking effects of budget-based contracts pp. 436-452

Geoffrey B. Sprinkle, Michael G. Williamson and David R. Upton

Accounting, paper shadows and the stigmatised poor pp. 453-487

Stephen P. Walker

Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department pp. 488-516

Marc Wouters and Celeste Wilderom

Accounting for the horizontal organization: A review essay pp. 517-550

Robert H. Chenhall

Volume 33, issue 2-3, 2008

Manufacturing shareholder value: The role of accounting in organizational transformation pp. 107-140

Mahmoud Ezzamel, Hugh Willmott and Frank Worthington

The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance pp. 141-163

Matthew Hall

Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge pp. 164-198

Casey Rowe, Jacob G. Birnberg and Michael D. Shields

Strategies of resistance to internal control regulation pp. 199-228

Brian Shapiro and Diane Matson

Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002 pp. 229-248

Steven Thornburg and Robin W. Roberts

An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery pp. 249-265

Eelke Wiersma

Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting pp. 267-291

Kakkuri-Knuuttila, Marja-Liisa, Kari Lukka and Jaakko Kuorikoski

Overcoming the subjective-objective divide in interpretive management accounting research pp. 292-297

Thomas Ahrens

No premature closures of debates, please: A response to Ahrens pp. 298-301

Kakkuri-Knuuttila, Marja-Liisa, Kari Lukka and Jaakko Kuorikoski

Volume 33, issue 1, 2008

The role of manufacturing practices in mediating the impact of activity-based costing on plant performance pp. 1-19

Rajiv D. Banker, Indranil R. Bardhan and Chen, Tai-Yuan

The accountability demand for information in China and the US - A research note pp. 20-32

Jacob G. Birnberg, Vicky B. Hoffman and Susana Yuen

Accounting and gender across times and places: An excursion into fiction pp. 33-47

Barbara Czarniawska

Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US pp. 48-72

Eric N. Johnson, D. Jordan Lowe and Philip M.J. Reckers

Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China pp. 73-102

Yin Xu and Xiaoqun Xu

Volume 32, issue 7-8, 2007

The role of management control systems in planned organizational change: An analysis of two organizations pp. 601-637

Robert H. Chenhall and K.J. Euske

The role of environmental disclosures as tools of legitimacy: A research note pp. 639-647

Charles H. Cho and Dennis M. Patten

Corporate social reporting and stakeholder accountability: The missing link pp. 649-667

Stuart M. Cooper and David L. Owen

Political ideology and accounting regulation in China pp. 669-700

Mahmoud Ezzamel, Jason Zezhong Xiao and Aixiang Pan

Mediating instruments and making markets: Capital budgeting, science and the economy pp. 701-734

Peter Miller and O'Leary, Ted

Management accounting systems, top management team heterogeneity and strategic change pp. 735-756

Naranjo-Gil, David and Frank Hartmann

An empirical analysis of the levers of control framework pp. 757-788

Sally K. Widener

Defining management accounting constructs: A methodological note on the risks of conceptual misspecification pp. 789-820

Josep Bisbe, Batista-Foguet, Joan-Manuel and Robert Chenhall

Volume 32, issue 6, 2007

A comparison of auditor and client initial negotiation positions and tactics pp. 497-511

Bame-Aldred, Charles W. and Thomas Kida

Accounting and the global fight against corruption pp. 513-542

Jeff Everett, Dean Neu and Abu Shiraz Rahaman

A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics Part II pp. 543-575

Tomo Suzuki, Dr, Professor

How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs pp. 577-600

Hendrik Vollmer

Volume 32, issue 4-5, 2007

Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill pp. 305-331

Thomas Ahrens and Massimiliano Mollona

Transnational regulation of professional services: Governance dynamics of field level organizational change pp. 333-362

Roy Suddaby, David J. Cooper and Royston Greenwood

Reducing conflict in balanced scorecard evaluations pp. 363-377

Wong-On-Wing, Bernard, Lan Guo, Wei Li and Dan Yang

Business risk auditing - Debating the history of its present pp. 379-382

Michael Power

The business risk audit: Origins, obstacles and opportunities pp. 383-408

W. Robert Knechel

Transforming audit technologies: Business risk audit methodologies and the audit field pp. 409-438

Keith Robson, Christopher Humphrey, Rihab Khalifa and Julian Jones

The business risk audit - A longitudinal case study of an audit engagement pp. 439-461

Emer Curtis and Stuart Turley

It's all about audit quality: Perspectives on strategic-systems auditing pp. 463-485

Mark E. Peecher, Rachel Schwartz and Ira Solomon

Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay pp. 487-494

Wai Fong Chua

Erratum to "Vertical information sharing in the budgeting process" [Accounting Organizations and Society 31 (2006) 27-45] pp. 495-496

Robert J. Parker and Larissa Kyj

Volume 32, issue 3, 2007

Editorial pp. 197-200

Anthony G. Hopwood

Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data pp. 201-222

Kristian D. Allee, Nilabhra Bhattacharya, Ervin L. Black and Theodore E. Christensen

Management control, culture and ethnicity in a Chinese Indonesian company pp. 223-262

Sujoko Efferin and Trevor Hopper

Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy pp. 263-301

Tomo Suzuki, Dr, Professor

Volume 32, issue 1-2, 2007

Management accounting as practice pp. 1-27

Thomas Ahrens and Christopher S. Chapman

Users' participation in the accounting standard-setting process: A theory-building study pp. 29-59

Sylvain Durocher, Anne Fortin and Louise Cote

Claiming a jurisdiction for the "Public Accountant" in England prior to organisational fusion pp. 61-100

John Richard Edwards, Malcolm Anderson and Roy A. Chandler

The construction of auditing expertise in measuring government performance pp. 101-129

Yves Gendron, David J. Cooper and Barbara Townley

Management control patterns in joint venture relationships: A model and an exploratory study pp. 131-154

Pieter E. Kamminga and Van der Meer-Kooistra, Jeltje

Objectivity in accounting pp. 155-180

John Francis McKernan

`We are all managers now': Managerialism and professional engineering in UK electricity utilities pp. 181-195

F. Mueller and C. Carter