Accounting, Organizations and Society

1976 - 2008

Edited by A. G. Hopwood

from Elsevier
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Volume 15, issue 6, 1990

The dilemma of implementing controls: The case of managerial accounting pp. 503-511

Chris Argyris

Accounting in the shadow of stalinism pp. 513-525

Derek Bailey

The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task pp. 527-542

Eugene Chewning and Adrian M. Harrell

Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods pp. 543-573

Mark A. Covaleski and Mark W. Dirsmith

The market reaction to social responsibility disclosures: The case of the Sullivan principles signings pp. 575-587

Dennis M. Patten

Volume 15, issue 5, 1990

The roles of accounting information systems in an organization experiencing financial crisis pp. 399-424

Mahmoud Ezzamel and Michael Bourn

The linear additive and interactive effects of budgetary goal difficulty and feedback on performance pp. 425-436

Mark K. Hirst and Steven M. Lowy

Agency theory as ideology: A comparative analysis based on critical legal theory and radical accounting pp. 437-454

Herbert Hunt and Raymond L. Hogler

Structuration theory in management accounting pp. 455-477

Norman B. Macintosh and Robert W. Scapens

Making accountancy practical pp. 479-498

Peter Miller and O'Leary, Ted

Accounting knowledge and professional privilege: A replication and extension pp. 499-501

Alan J. Richardson

Volume 15, issue 4, 1990

Inflation-adjusted disclosures and the determination of ability to pay in collective bargaining pp. 273-295

R. David Mautz

The effects of financial controls on data manipulation and management Myopia pp. 297-313

Kenneth A. Merchant

On the interrelations between accounting and the state pp. 315-338

Peter Miller

Agency research in managerial accounting: A second look pp. 341-371

Stanley Baiman

The role of budgetary information in performance evaluation pp. 373-398

Michael Briers and Mark Hirst

Volume 15, issue 3, 1990

The appearance and disappearance of accounting: Wage determination in the U.K. coal industry pp. 149-170

P. D. Bougen, S. G. Ogden and Q. Outram

Budgetary participation, agreement on evaluation criteria and managerial performance: A research note pp. 171-178

Alan S. Dunk

An integrative framework for theory construction and testing pp. 179-191

Marie Adele Hughes and Kwon, Soon-Yong

Some experimental evidence on functional fixation: A research note pp. 193-198

Philip Moon

Information overload: A temporal approach pp. 199-220

Allen G. Schick, Lawrence Allan Gordon and Susan Haka

Budget-related behavior in public sector organizations: Some empirical evidence pp. 221-246

John J. Williams, Norman B. Macintosh and John C. Moore

Towards a theory of social investment: A review essay pp. 249-265

David L. Owen

Strategies and roles for calculative regimes: A review of a case study pp. 267-271

Jim Tomlinson

Volume 15, issue 1-2, 1990

Strategy, organization and control: Some possibilities for accounting research pp. 3-25

Jeremy F. Dent

The case for strategic management accounting: The role of accounting information for strategy in competitive markets pp. 27-46

Michael Bromwich

Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making pp. 47-59

Nils Brunsson

Sources and effects of decisions: A comment on Brunsson pp. 61-65

John W. Meyer

The strategic agenda: Accounting for issues and support pp. 67-76

Jerry Dermer

Ownership changes, accounting practice and the redefinition of the corporation pp. 77-96

Wendy Nelson Espeland and Paul M. Hirsch

Accounting magic and corporate control: A discussion of Espeland and Hirsch pp. 97-105

Robert P. Crum

Strategy and accounting in a U.K. conglomerate pp. 107-126

John Roberts

The role of management control systems in creating competitive advantage: New perspectives pp. 127-143

Robert Simons

The enactment of management control systems: A critique of Simons pp. 145-148

Barbara Gray

Volume 14, issue 5-6, 1989

The impact of feedback on inter-rater agreement and self insight in performance evaluation decisions pp. 379-387

Peter F. Luckett and Mark K. Hirst

The taxman cometh: Some observations on the interrelationship between accounting and inland revenue practice pp. 389-413

Alistair M. Preston

Corporatism and intraprofessional hegemony: A study of regulation and internal social order pp. 415-431

Alan J. Richardson

Agency theory: A falsificationist perspective pp. 433-453

Martin Walker

The logic of positive accounting research pp. 455-468

Paul F. Williams

The effects of information order and hypothesis-testing strategies on auditors' judgments pp. 471-479

Jane L. Butt and Terry L. Campbell

Cognitive scripts in auditing and accounting behavior pp. 481-493

Freddie Choo

Report format and the decision maker's task: An experimental investigation pp. 495-508

Larry R. Davis

Graphical presentation of accounting data for financial forecasting: An experimental investigation pp. 509-525

Gerardine Desanctis and Sirkka L. Jarvenpaa

A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension pp. 527-537

John M. Hassell and C. Edward Arrington

An examination of information search during initial audit planning pp. 539-550

Steven E. Kaplan and Philip M. J. Reckers

The effect of audit documentation format on data collection pp. 551-563

S. E. C. Purvis

The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice pp. 565-576

Ken T. Trotman and Jennifer Sng

Auditors' perception of management: Determinants and consequences pp. 577-587

Wong-On-Wing, Bernard, J. Hal Reneau and Stephen G. West

Beyond the objectivist and the subjectivist: Learning to read accounting as text pp. 591-604

Richard Boland

Volume 14, issue 4, 1989

LIFO adoption: A technology diffusion analysis pp. 303-319

Bao, Ben-Hsien and Bao, Da-Hsien

Budget emphasis, budgetary participation and managerial performance: A note pp. 321-324

Alan S. Dunk

The role of budget data in the evaluation of managerial performance pp. 325-335

Olumhense A. Imoisili

Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus pp. 337-345

Kevin Keasey and Robert Watson

The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note pp. 347-357

Lokman Mia

Assessing inherent risk during audit planning: The development of a knowledge based model pp. 359-378

James M. Peters, Barry L. Lewis and Vasant Dhar

Volume 14, issue 3, 1989

The emergence, roles and consequences of an accounting--industrial relations interaction pp. 203-234

Philip D. Bougen

The use of accounting information in bank lending decisions pp. 235-246

Paul Danos, Doris L. Holt and Eugene Imhoff

Benefit-cost analysis and resource allocation decisions pp. 247-258

Lawrence Allan Gordon

An examination of management's ability to bias the professional objectivity of internal auditors pp. 259-269

Adrian Harrell, Martin Taylor and Eugene Chewning

Clinical budgeting: Experimentation in the social sciences: A drama in five acts pp. 271-301

T. Pinch, M. Mulkay and M. Ashmore

Volume 14, issue 1-2, 1989

Letting the chat out of the bag: Deconstruction, privilege and accounting research pp. 1-28

C. Edward Arrington and Jere R. Francis

Budget in a cold climate pp. 29-39

Czarniawska-Joerges, Barbara and Bengt Jacobsson

A laboratory investigation of alternative transfer pricing mechanisms pp. 41-64

Douglas V. Dejong, Robert Forsythe, Kim, Jae-Oh and Wilfred C. Uecker

Linear versus process tracing approaches to judgment modelling: A new perspective on cue importance pp. 65-77

Thomas Selling and John Shank

Introduction pp. 81-81

Theodore J. Mock

Audit judgment research pp. 83-99

Paul E. Johnson, Karim Jamal and R. Glen Berryman

Image theory: An alternative description of audit decisions pp. 101-112

Lee Roy Beach and James R. Frederickson

Expertise in auditing: Myth or reality? pp. 113-131

Jean Bedard

Verbal protocol research in auditing pp. 133-151

George F. Klersey and Theodore J. Mock

The efficacy of a red flags questionnaire for assessing the possibility of fraud pp. 153-163

Karen V. Pincus

Cognitive heuristics and biases in behavioral auditing: Review, comments and observations pp. 165-177

James Shanteau

Auditors' causal judgments: Effects of forward vs backward inference on information processing pp. 179-200

William S. Waller and William Felix