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Accounting, Organizations and Society

1976 - 2020

Current editor(s): Christopher Chapman

From Elsevier
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2020, volume 82, issue C

Accounting professionalization, the state, and transnational capitalism: The case of Iran Downloads
Dessalegn Getie Mihret, Soheila Mirshekary and Ali Yaftian
Performative agency and incremental change in a CSR context Downloads
Claudine Grisard, Marcia Annisette and Cameron Graham
The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’ Downloads
Darren T Baker and Deborah N Brewis
The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria Downloads
Jane Andrew and Max Baker

2020, volume 81, issue C

The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9 Downloads
Richard Pucci and Peter Skærbæk
‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal Downloads
David Crvelin and Albrecht Becker
Understanding financial auditing from a service perspective Downloads
W. Robert Knechel, Edward Thomas and Matthew Driskill
Trust transfer and partner selection in interfirm relationships Downloads
Evelien Reusen and Kristof Stouthuysen

2020, volume 80, issue C

The marketization of a social movement: Activists, shareholders and CSR disclosure Downloads
Giovanna Michelon, Michelle Rodrigue and Elisabetta Trevisan
Bringing the organization back in: Flexing structural responses to competing logics in budgeting Downloads
Benedetto Lepori and Martina Montauti
Sources of dissension: The making and breaking of the individual in Swedish aged care Downloads
Niklas Wällstedt
The role of diagnostic and interactive control uses in innovation Downloads
Benedikt Müller-Stewens, Sally K. Widener, Klaus Möller and Jan-Christoph Steinmann

2019, volume 79, issue C

The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective Downloads
Jonas Gerdin, Tobias Johansson and Gabriella Wennblom
Deploying “connectors”: A control to manage employee turnover intentions? Downloads
Romana L. Autrey, Tim D. Bauer, Kevin E. Jackson and Elena Klevsky
Cheating when in the hole: The case of New York city taxis Downloads
Shivaram Rajgopal and Roger White
Multi-method evidence on investors’ reactions to managers’ self-inclusive language Downloads
Zhenhua Chen and Serena Loftus

2019, volume 78, issue C

Assembling performance measurement through engagement Downloads
Daniel E. Martinez and David J. Cooper
The use of made-up users Downloads
Renata Stenka and Sylvia Jaworska
Can organizational identification mitigate the CEO horizon problem? Downloads
Margaret A. Abernethy, Like Jiang and Yu Flora Kuang
Subordinate perceptions of the superior and agency costs: Theory and evidence Downloads
Jeremy Douthit and Michael Majerczyk

2019, volume 77, issue C

Ego depletion and auditors’ JDM quality pp. - Downloads
Patrick J. Hurley
Managing systemic uncertainty: The role of industry-level management controls and hybrids pp. - Downloads
Paul J. Thambar, David A. Brown and Prabhu Sivabalan
How ex-auditors remember their past: The transformation of audit experience into cultural memory pp. - Downloads
Laurence Daoust and Bertrand Malsch
Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures? pp. - Downloads
Yoon Ju Kang

2019, volume 76, issue C

Auditors’ comfort with uncertain estimates: More evidence is not always better pp. 1-11 Downloads
Stephen P. Rowe
Seeing like the market; exploring the mutual rise of transparency and accounting in transnational economic and market governance pp. 12-31 Downloads
Afshin Mehrpouya and Marie-Laure Salles-Djelic
Socialization mechanisms and goal congruence pp. 32-49 Downloads
Frances A. Kennedy and Sally K. Widener
Accounting for extortion pp. 50-63 Downloads
Dean Neu

2019, volume 75, issue C

Visualising economic crises using accounting models pp. 1-16 Downloads
Stephen Kinsella
The legitimation of corporate tax minimization pp. 17-39 Downloads
Mattia Anesa, Nicole Gillespie, A. Paul Spee and Kerrie Sadiq
Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics pp. 40-58 Downloads
Matt Kaufman and Mark A. Covaleski
An exploratory study of factors affecting the longevity of manufacturing operations offshore pp. 59-78 Downloads
Leslie G. Eldenburg, Richard A. Price and Francisco J. Román
How accountability type influences information search processes and decision quality pp. 79-91 Downloads
Nicola Dalla Via, Paolo Perego and Marcel van Rinsum

2019, volume 74, issue C

Backstage and frontstage interactions in management accountants' identity work pp. 1-20 Downloads
Lukas Goretzki and Martin Messner
Accounting and passionate interests: The case of a Swedish football club pp. 21-40 Downloads
Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua and Kalle Kraus
Accounting conservatism, business strategy, and ambiguity pp. 41-55 Downloads
Chia-Chun Hsieh, Zhiming Ma and Kirill E. Novoselov
Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes pp. 56-74 Downloads
Marcy L. Shepardson

2019, volume 73, issue C

Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map pp. 1-14 Downloads
Wendy J. Green and Mandy M. Cheng
Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory pp. 15-34 Downloads
Hendrik Vollmer
Enhancing auditors' critical thinking in audits of complex estimates pp. 35-49 Downloads
Anthony C. Bucaro
The use of a single budget or separate budgets for planning and performance evaluation pp. 50-67 Downloads
Markus Arnold and Martin Artz
How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices pp. 68-82 Downloads
Shaul Hayoun

2019, volume 72, issue C

Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations pp. 1-20 Downloads
Roel Boomsma and Brendan O'Dwyer
Performance measurement systems as generators of cognitive conflict in ambidextrous firms pp. 21-37 Downloads
David S. Bedford, Josep Bisbe and Breda Sweeney
Microaccountability and biopolitics: Microfinance in a Sri Lankan village pp. 38-60 Downloads
Chandana Alawattage, Cameron Graham and Danture Wickramasinghe
Informational environments and the relative information content of analyst recommendations and insider trades pp. 61-73 Downloads
Sean Wang
The effects of measurement basis and slack benefits on honesty in budget reporting pp. 74-84 Downloads
Bryan K. Church, Kuang, Xi (Jason) and Liu, Yuebing (Sarah)

2018, volume 71, issue C

Strategic delegation, stock options, and investment hold-up problems pp. 1-14 Downloads
Dae-Hee Yoon
The influence of a good relationship between the internal audit and information security functions on information security outcomes pp. 15-29 Downloads
Paul John Steinbart, Robyn L. Raschke, Graham Gal and William N. Dilla
How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members pp. 30-46 Downloads
Jiang, John (Xuefeng), Isabel Yanyan Wang and Daniel D. Wangerin
The effect of labor market competition on control system design: An experimental investigation pp. 47-56 Downloads
Michael Majerczyk
PCAOB guidance and audits of fair values for Level 2 investments pp. 57-72 Downloads
Scott A. Emett, Robert Libby and Mark W. Nelson
Page updated 2020-05-25