Accounting, Organizations and Society

1976 - 2008

Edited by A. G. Hopwood

from Elsevier
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Volume 17, issue 8, 1992

Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective pp. 709-739

Brian W. Carpenter and Mark W. Dirsmith

Postauditing capital expenditures and firm performance: The role of asymmetric information pp. 741-757

Lawrence Allan Gordon and Kimberly J. Smith

International taxation and intrafirm pricing in transnational corporate groups pp. 759-792

Sol Picciotto

Culture, gender and corporate control: Japan as "other" pp. 795-808

Theresa Hammond and Alistair Preston

Volume 17, issue 7, 1992

GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles pp. 613-643

Vivian L. Carpenter and Ehsan H. Feroz

Bank failures, stigma management and the accounting establishment pp. 645-665

Dean Neu and Michael Wright

Organizational culture in public accounting: Size, technology, rank, and functional area pp. 667-684

Jamie Pratt and Phil Beaulieu

Accounting numbers as "inscription": Action at a distance and the development of accounting pp. 685-708

Keith Robson

Volume 17, issue 6, 1992

The rhetoric and rationality of accounting research pp. 511-533

C. Edward Arrington and William Schweiker

An empirical examination of stress in public accounting pp. 535-547

Karen M. Collins and Larry N. Killough

Risk assessment judgments of auditors and bank lenders: A comparative analysis of conformance to Bayes' theorem pp. 549-559

Doris L. Holt and Paula C. Morrow

Fabricating budgets: A study of the production of management budgeting in the national health service pp. 561-593

Alistair M. Preston, David J. Cooper and Rod W. Coombs

Determinants of corporate social responsibility disclosure: An application of stakeholder theory pp. 595-612

Robin W. Roberts

Volume 17, issue 5, 1992

Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability pp. 399-425

Rob Gray

The environmental issue on the Dutch political market pp. 427-448

Ard Huizing and H. Carel Dekker

Helping to pull our planet out of the red: An environmental report of BSO/Origin pp. 449-458

Ard Huizing and H. Carel Dekker

Goethe's economy of nature and the nature of his economy pp. 459-469

Myles W. Jackson

Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory pp. 471-475

Dennis M. Patten

After calculation? Reflection on critique of economic reason by Andre Gorz pp. 477-499

Michael Power

Bridging the gap between green accounting and black ink pp. 501-508

Daniel Blake Rubenstein

Volume 17, issue 3-4, 1992

Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note pp. 195-203

Alan S. Dunk

Business judgment v. audit judgment: Why the legal distinction? pp. 205-222

Orace Johnson

The social construction of positive choices pp. 223-237

Dean Neu

Ethical reasoning and selection-socialization in accounting pp. 239-258

Lawrence A. Ponemon

"Herstory" in accounting: The first eighty years pp. 261-285

Cheryl R. Lehman

Integrating herstory and history in accountancy pp. 287-297

Linda M. Kirkham

The history of the gender division of labour in Britain: Reflections on "'herstory' in accounting: The first eighty years" pp. 299-312

Pat Thane

Accounting: Filling the negative space pp. 313-341

Ruth D. Hines

Gender effects and labor supply in public accounting: An agenda of research issues pp. 343-366

Karen L. Hooks

Accountancy and the gendered division of labour: A review essay pp. 367-378

Anne Loft

Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom pp. 379-395

Jennifer Roberts and J. Andrew Coutts

Volume 17, issue 2, 1992

Control systems in dissonance: The computer as an ink blot pp. 103-127

Friso Den Hertog and Cees Wielinga

Organizational socialization in accounting firms: A theoretical framework and agenda for future research pp. 129-149

Timothy J. Fogarty

The attitudes of owner-managers towards accounting control systems following management buyout pp. 151-168

C. Stuart Jones

Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model pp. 169-183

Buck K. W. Pei, Sarah A. Reed and Bruce S. Koch

The effect of outcome knowledge on auditors' judgmental evaluations pp. 185-194

Jane L. Reimers and Stephen A. Butler

Volume 17, issue 1, 1992

The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes pp. 1-15

Graeme L. Harrison

Dysfunctional behavior and management control: An empirical study of marketing managers pp. 17-35

Bernard J. Jaworski and S. Mark Young

From common sense to expertise: Reflections on the prehistory of audit sampling pp. 37-62

Michael K. Power

The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals pp. 63-100

Alistair M. Preston

Volume 16, issue 8, 1991

Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation pp. 693-703

Peter Brownell and Alan S. Dunk

Accounting and organizational cultures: A field study of the emergence of a new organizational reality pp. 705-732

Jeremy F. Dent

Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s pp. 733-762

Peter Miller

Accounting on trial: The critical legal studies movement and its lessons for radical accounting pp. 763-791

David Chioni Moore

Editorial comment on "accounting on trial: The critical legal studies movement and its lessons for radical accounting" pp. 793-793

Anthony G. Hopwood

Volume 16, issue 7, 1991

Linking quality strategy with management control systems: Empirical evidence from Japanese industry pp. 601-618

Shirley J. Daniel and Wolf D. Reitsperger

Evidence order and belief revision in management accounting decisions pp. 619-633

Jesse F. Dillard, N. Leroy Kauffman and Eric E. Spires

Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior pp. 635-653

C. J. McNair

Management accounting and the workplace in the United States and Great Britain pp. 655-670

Mark Wardell and Leslie W. Weisenfeld

Governing by numbers: Figuring out democracy pp. 673-692

Nikolas Rose

Volume 16, issue 5-6, 1991

The new accounting history: An introduction pp. 395-403

Peter Miller, Trevor Hopper and Richard Laughlin

Cost accounting, controlling labour and the rise of conglomerates pp. 405-438

Trevor Hopper and Peter Armstrong

Accounting for the "railway mania" of 1845-- A great railway swindle? pp. 439-486

R. A. Bryer

The aura of accounting in the context of a crisis: Germany and the first world war pp. 487-520

Sonja Gallhofer and James Haslam

Role making for accounting while the state is watching pp. 521-546

Sten Jonsson

On the arenas of accounting change: The process of translation pp. 547-570

Keith Robson

Is accounting rhetorical? Methodology, Luca Pacioli and printing pp. 572-599

Grahame Thompson

Volume 16, issue 4, 1991

The FASB's conceptual framework, financial accounting and the maintenance of the social world pp. 313-331

Ruth D. Hines

Educating accountants: Towards a critical ethnography pp. 333-353

Michael K. Power

The possibilities of accountability pp. 355-368

John Roberts

Feedback and management accounting: A review of research into behavioural consequences pp. 371-394

Peter F. Luckett and Ian R. Eggleton

Volume 16, issue 3, 1991

The effects of management controls and national culture on manufacturing performance: An experimental investigation pp. 209-226

Chee W. Chow, Michael D. Shields and Yoke Kai Chan

An experimental examination of the effects of SFAS No. 2 on R&D investment decisions pp. 227-242

Jean C. Cooper and Frank H. Selto

Trust, contracting and the prospectus process pp. 243-256

Dean Neu

The defence of professional monopoly: Scottish chartered accountants and "satellites in the accountancy firmament" 1854-1914 pp. 257-283

Stephen P. Walker

Accounting and social change: A neutralist view pp. 287-295

David Solomons

The accountant as partisan pp. 297-310

Tony Tinker

A rejoinder pp. 311-312

David Solomons

Volume 16, issue 2, 1991

Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals pp. 105-120

Margaret A. Abernethy and Johannes U. Stoelwinder

Accounting and the state: Consequences of merger and acquisition accounting in the U.S. hospital industry pp. 121-140

Patricia J. Arnold

A Weberian framework in the study of accounting pp. 141-157

Richard Colignon and Mark Covaleski

The effect of accounting firm size and member rank on professionalism pp. 159-165

Joe Goetz, Paula C. Morrow and James C. McElroy

A decision-theory model of motivation and its usefulness in the diagnosis of management control systems pp. 167-184

Morris McInnes and Ram T. S. Ramakrishnan

New stock issues and the institutional production of trust pp. 185-200

Dean Neu

The legitimate concern with fairness: A comment pp. 201-208

June Pallot

Volume 16, issue 1, 1991

Contradiction and social dynamics in the capitalist agency relationship pp. 1-25

Peter Armstrong

The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions pp. 27-46

Robert Chenhall and Deigan Morris

The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment pp. 47-60

Chee W. Chow, Jean C. Cooper and Kamal Haddad

Inherent risk assessment and audit firm technology: A contrast in world theories pp. 61-90

Mark W. Dirsmith and Mark E. Haskins

Accounting elites and accounting theory pp. 93-99

Paul Montagna

Accounting elites and accounting theory: A reply to Paul Montagna pp. 101-103

Sten Jonsson