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Accounting, Organizations and Society

1976 - 2018

Current editor(s): Christopher Chapman

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 67, issue C, 2018

Grounding the professional skepticism construct in mindset and attitude theory: A way forward pp. 1-14 Downloads
Christine J. Nolder and Kathryn Kadous
Performing business and social innovation through accounting inscriptions: An introduction pp. 15-19 Downloads
Cristiano Busco and Paolo Quattrone
The performativity of risk management frameworks and technologies: The translation of uncertainties into pure and impure risks pp. 20-33 Downloads
Tim Neerup Themsen and Peter Skærbæk
The interdiscursive appeal of risk matrices: Collective symbols, flexibility normalism and the interplay of ‘risk’ and ‘uncertainty’ pp. 34-55 Downloads
Silvia Jordan, Hermann Mitterhofer and Lene Jørgensen
Acting on distances: A topology of accounting inscriptions pp. 56-65 Downloads
Hervé Corvellec, Richard Ek, Patrik Zapata and María José Zapata Campos

Volume 66, issue C, 2018

The role of consultants and management prestige in management control system adoption pp. 1-13 Downloads
Justin Leiby
A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming pp. 14-28 Downloads
Sean A. Dennis and Karla M. Johnstone
Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities pp. 29-44 Downloads
Darlene Himick and Marion Brivot
Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries pp. 45-59 Downloads
Vaughan S. Radcliffe, Crawford Spence, Mitchell Stein and Brett Wilkinson

Volume 65, issue C, 2018

Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies pp. 1-19 Downloads
Muhammad Azizul Islam and Chris J. van Staden
Cascading controls: The effects of managers’ incentives on subordinate effort to help or harm pp. 20-32 Downloads
Margaret H. Christ and Thomas W. Vance
The effects of an auditor's communication mode and professional tone on client responses to audit inquiries pp. 33-43 Downloads
Aaron Saiewitz and Thomas Kida
The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments pp. 44-55 Downloads
Andrea Seaton Kelton and Norma R. Montague

Volume 64, issue C, 2018

The effects of tournament horizon and the percentage of winners on social comparisons and performance in multi-period competitions pp. 1-16 Downloads
Leslie Berger, Theresa Libby and Alan Webb
Accounting, performance measurement and fairness in UK fresh produce supply networks pp. 17-30 Downloads
Lisa Jack, Raquel Florez-Lopez and Juan Manuel Ramon-Jeronimo
Information system precision and honesty in managerial reporting: A re-examination of information asymmetry effects pp. 31-43 Downloads
Heba Y. Abdel-Rahim and Douglas E. Stevens
Makeover accounting: Investigating the meaning-making practices of financial accounts pp. 44-54 Downloads
Charlotta Bay
Conforming or transforming? How organizations respond to multiple rankings pp. 55-68 Downloads
Neil Pollock, D'Adderio, Luciana, Robin Williams and Ludovic Leforestier

Volume 63, issue C, 2017

Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society pp. 1-5 Downloads
Matthew Hall and O'Dwyer, Brendan
Assembling international development: Accountability and the disarticulation of a social movement pp. 6-20 Downloads
Daniel E. Martinez and David J. Cooper
Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs pp. 21-41 Downloads
O’Leary, Susan
The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation pp. 42-59 Downloads
Kalle Kraus, Cecilia Kennergren and Amelie von Unge
The expressive role of performance measurement systems: A field study of a mental health development project pp. 60-75 Downloads
Robert H. Chenhall, Matthew Hall and David Smith

Volume 61, issue C, 2017

Re-politicizing social and environmental accounting through Rancière: On the value of dissensus pp. 1-21 Downloads
Judy Brown and Helen Tregidga
Misaligned control: The role of management control system imitation in supply chains pp. 22-35 Downloads
Evelien Reusen and Kristof Stouthuysen
Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers pp. 36-52 Downloads
Raphaela Erhart, Matthias D. Mahlendorf, Marko Reimer and Utz Schäffer
Emotional economic man: Calculation and anxiety in fund management pp. 53-67 Downloads
Richard J. Taffler, Crawford Spence and Arman Eshraghi

Volume 60, issue C, 2017

Postcoloniality in corporate social and environmental accountability pp. 1-20 Downloads
Chandana Alawattage and Susith Fernando
Margin of safety: Life history strategies and the effects of socioeconomic status on self-selection into accounting pp. 21-36 Downloads
Justin Leiby and Paul E. Madsen
Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant” pp. 37-61 Downloads
Marcia Annisette
On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research pp. 62-78 Downloads
Sven Modell, Eija Vinnari and Kari Lukka
Evaluative infrastructures: Accounting for platform organization pp. 79-95 Downloads
Martin Kornberger, Dane Pflueger and Jan Mouritsen

Volume 59, issue C, 2017

Casting call: The expanding nature of actorhood in U.S. firms, 1960–2010 pp. 3-20 Downloads
Patricia Bromley and Amanda Sharkey
Accounting, actorhood and actors: A comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey pp. 21-26 Downloads
Rita Samiolo
Comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey pp. 27-30 Downloads
Joni J. Young
Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry pp. 31-43 Downloads
Sebastian Botzem and Leonhard Dobusch
Oral-aural accounting and the management of the Jesuit corpus pp. 44-57 Downloads
Jose Bento da Silva, Nick Llewellyn and Fiona Anderson-Gough

Volume 58, issue C, 2017

Organization identity and earnings manipulation pp. 1-14 Downloads
Margaret A. Abernethy, Jan Bouwens and Peter Kroos
The Q&A: Under surveillance pp. 15-31 Downloads
Santhosh Abraham and Matthew Bamber
Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector pp. 32-49 Downloads
Philippe Lorino, Damien Mourey and Géraldine Schmidt
Audit time pressure and earnings quality: An examination of accelerated filings pp. 50-66 Downloads
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter

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
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