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Accounting, Organizations and Society

1976 - 2017

Current editor(s): Christopher Chapman

From Elsevier
Series data maintained by Dana Niculescu ().

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Volume 57, issue C, 2017

The moral mechanism of counter accounts: The case of industrial animal production pp. 1-17 Downloads
Eija Vinnari and Matias Laine
Analysts' qualitative statements and the profitability of favorable investment recommendations pp. 33-51 Downloads
Marcus Caylor, Mark Cecchini and Jennifer Winchel
Reporting accounting changes and their multi-period effects pp. 52-72 Downloads
Scott A. Emett and Mark W. Nelson
Auditor selection following auditor turnover: Do peers' choices matter? pp. 73-87 Downloads
Li, Xudong (Daniel), Lili Sun and Michael Ettredge

Volume 56, issue C, 2017

Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors pp. 1-20 Downloads
Khim Kelly and Hun-Tong Tan
Tournament group identity and performance: The moderating effect of winner proportion pp. 21-34 Downloads
Khim Kelly and Adam Presslee
Interlingual translation of the International Financial Reporting Standards as institutional work pp. 38-54 Downloads
Jaana Kettunen
Representing the market perspective: Fair value measurement for non-financial assets pp. 55-67 Downloads
Richard Barker and Sebastian Schulte
Relative reliability and the recognisable firm: Calculating goodwill impairment value pp. 68-83 Downloads
Jari Huikku, Jan Mouritsen and Hanna Silvola

Volume 55, issue C, 2016

How the timing of performance feedback impacts individual performance pp. 1-11 Downloads
Todd A. Thornock
Performance measurement in global governance: Ranking and the politics of variability pp. 12-31 Downloads
Afshin Mehrpouya and Rita Samiolo
Accounting institutions as truce: The emergence of accounting in the governance of transnational mail flows pp. 32-47 Downloads
Alan J. Richardson and Eksa Kilfoyle
Organizational and epistemic change: The growth of the art investment field pp. 48-62 Downloads
Erica Coslor and Christophe Spaenjers
Social impact bonds: The securitization of the homeless pp. 63-82 Downloads
Christine Cooper, Cameron Graham and Darlene Himick
Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability pp. 83-95 Downloads
Wei Chen, Jun Han and Hun-Tong Tan
The impact of task interruption on tax accountants' professional judgment pp. 96-113 Downloads
James H. Long and K. Asli Basoglu

Volume 54, issue C, 2016

Institutional work and regulatory change in the accounting profession pp. 1-21 Downloads
Mary Canning and O'Dwyer, Brendan
Actuarialism as biopolitical and disciplinary technique pp. 22-44 Downloads
Darlene Himick
Biased self-assessments, feedback, and employees' compensation plan choices pp. 45-59 Downloads
Jason L. Brown, Sukari Farrington and Geoffrey B. Sprinkle
Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions pp. 60-81 Downloads
Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman

Volume 53, issue C, 2016

Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback pp. 1-16 Downloads
Tyler F. Thomas
Knowing patients: The customer survey and the changing margins of accounting in healthcare pp. 17-33 Downloads
Dane Pflueger
White collar incentives pp. 34-49 Downloads
Bok Baik, John H. Evans, Kyonghee Kim and Yoshio Yanadori
The effects of a reasonable investor perspective and firm's prior disclosure policy on managers' disclosure judgments pp. 50-62 Downloads
Diane Mayorga and Ken T. Trotman

Volume 52, issue C, 2016

When do employers benefit from offering workers a financial reward for reporting internal misconduct? pp. 1-14 Downloads
Bryan R. Stikeleather
Conservatism and Staff Accounting Bulletin No. 108 pp. 15-31 Downloads
Thomas G. Canace, Richard C. Hatfield and Scott B. Jackson
The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values pp. 32-49 Downloads
Brian Bratten, Ross Jennings and Casey M. Schwab
Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting pp. 50-62 Downloads
Eddy Cardinaels
Tax professionals at work in Silicon Valley pp. 63-76 Downloads
Emer Mulligan and Lynne Oats

Volume 51, issue C, 2016

Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards pp. 1-11 Downloads
Ann G. Backof, E. Michael Bamber and Tina D. Carpenter
Management control effectiveness and strategy: An empirical analysis of packages and systems pp. 12-28 Downloads
David S. Bedford, Teemu Malmi and Mikko Sandelin
A study of alliance dynamics, accounting and trust-as-practice pp. 29-46 Downloads
Habib Mahama and Wai Fong Chua
Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence pp. 47-63 Downloads
Chris Poullaos
How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency pp. 64-73 Downloads
Jasmijn C. Bol, Stephan Kramer and Victor S. Maas

Volume 50, issue C, 2016

Social accounting and the co-creation of corporate legitimacy pp. 1-12 Downloads
Sheila Killian and O'Regan, Philip
Transparency in an opaque market: Evaluative frictions between “thick” valuation and “thin” price data in the art market pp. 13-26 Downloads
Erica Coslor
Compensation or feedback: Motivating performance in multidimensional tasks pp. 27-40 Downloads
Margaret H. Christ, Scott A. Emett, William B. Tayler and David A. Wood
Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system pp. 41-50 Downloads
Philip I. Eskenazi, Frank G.H. Hartmann and Wim J.R. Rietdijk
Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting pp. 51-73 Downloads
Christoph Pelger

Volume 49, issue C, 2016

Accounting and lived experience in the gendered workplace pp. 1-8 Downloads
Salvador Carmona and Mahmoud Ezzamel
Management accounting in the laboratory and in social context: Four contrasts, 1975–2014 pp. 9-20 Downloads
Joan Luft
Accounting, decisions and promises pp. 21-31 Downloads
Jan Mouritsen and Kristian Kreiner
Fostering rigour in accounting for social sustainability pp. 32-40 Downloads
O'Dwyer, Brendan and Jeffrey Unerman
Revisiting the roles of accounting in society pp. 41-50 Downloads
Stephen P. Walker

Volume 48, issue C, 2016

SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory pp. 1-16 Downloads
Anna Alon and Peggy D. Dwyer
Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949 pp. 17-30 Downloads
Yin Xu and Xiaoqun Xu
The cost of creativity: A control perspective pp. 31-42 Downloads
Isabella Grabner and Gerhard Speckbacher
Client business models, process business risks and the risk of material misstatement of revenue pp. 43-55 Downloads
William F. Wright

Volume 47, issue C, 2015

The role of innovation in the evolution of management accounting and its integration into management control pp. 1-13 Downloads
Robert H. Chenhall and Frank Moers
Entrepreneurs of the self: The development of management control since 1976 pp. 14-24 Downloads
Christine Cooper
Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice pp. 25-42 Downloads
Robert Libby, Kristina M. Rennekamp and Nicholas Seybert
How accounting begins: Object formation and the accretion of infrastructure pp. 43-55 Downloads
Michael Power
Group judgment and decision making in auditing: Past and future research pp. 56-72 Downloads
Ken T. Trotman, Tim D. Bauer and Kerry A. Humphreys
Page updated 2017-05-27