Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

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2000, volume 25, articles 8

Celebrating and reviewing pp. iii-v

Anthony G. Hopwood

In appreciation pp. vii-viii

Anthony G. Hopwood

Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism pp. 723-749

Shannon W. Anderson, David Glenn and Karen L. Sedatole

Succeeding in managerial accounting. Part 2: a structural equations analysis pp. 751-762

James E. Hunton, Benson Wier and Dan N. Stone

Understanding financial accounting practice pp. 763-766

Anthony G. Hopwood

Looking forward to the past pp. 767-786

Brendan McSweeney

Time and space in income accounting pp. 787-798

Sadao Takatera and Norio Sawabe

Accounting relativism: the unstable relationship between income measurement and theories of the firm pp. 799-822

Stefano Zambon and Luca Zan

2000, volume 25, articles 7

Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago pp. 631-659

Marcia Annisette

Complementary arrangements of organizational factors and outcomes of negotiated transfer price pp. 661-682

Dipankar Ghosh

The effects of performance separability and contract type on agent effort pp. 683-695

Frederick W. Rankin and Todd L. Sayre

Succeeding in managerial accounting. Part 1: knowledge, ability, and rank pp. 697-715

Dan N. Stone, James E. Hunton and Benson Wier

2000, volume 25, articles 6

Where Berle and Means went wrong: a reassessment of capital market agency and financial reporting pp. 529-554

Robert Bricker and Nandini Chandar

From Taylorism to Ms Taylor: the transformation of the accounting craft pp. 555-578

Christine Cooper and Phil Taylor

Control of international joint ventures pp. 579-607

Tom L. C. M. Groot and Kenneth A. Merchant

The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation pp. 609-622

Wim A. Van der Stede

2000, volume 25, articles 4-5

The history of accounting and the transition to capitalism in England. Part two: evidence pp. 327-381

R. A. Bryer

An empirical study on the drivers of management control systems' design in new product development pp. 383-409

Tony Davila

Outcome effect, controllability and performance evaluation of managers: some field evidence from multi-outlet businesses pp. 411-425

Dipankar Ghosh and Robert F. Lusch

Constructing the global corporation and corporate constructions of the global: a picture essay pp. 427-449

Alistair M. Preston and Joni J. Young

The appropriateness of RAPM: toward the further development of theory pp. 451-482

Frank G. H. Hartmann

Budgetary criteria in performance evaluation: a critical appraisal using new evidence pp. 483-496

David Otley and Raili M. Pollanen

Reliance on accounting performance measures: dead end or new beginning? pp. 497-510

David Otley and Alexander Fakiolas

Reconsidering performance evaluative style pp. 511-525

K. Vagneur and M. Peiperl

2000, volume 25, articles 3

The consequences of customization on management accounting system design pp. 221-241

Jan Bouwens and Margaret A. Abernethy

The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting pp. 243-259

Robert L. Braun

Beyond Panglossian theory: strategic capital investing in a complex adaptive world pp. 261-283

Tom Mouck

The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid pp. 285-306

Jacob M. Rose and Christopher J. Wolfe

Will auditors take over the world? Program, technique and the verification of everything pp. 307-312

Brian T. Pentland

Benign sacerdotalist or pious assailant. The rise of the professional accountant in British management pp. 313-323

Stephen P. Walker

2000, volume 25, articles 2

Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization pp. 103-129

Linda Smith Bamber, Theodore E. Christensen and Kenneth M. Gaver

The history of accounting and the transition to capitalism in England. Part one: theory pp. 131-162

R. A. Bryer

"Presents" for the "Indians": land, colonialism and accounting in Canada pp. 163-184

Dean Neu

The design and effects of control systems: tests of direct- and indirect-effects models pp. 185-202

Michael D. Shields, F. Johnny Deng and Yutaka Kato

Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures pp. 203-215

Jackson Yip-Ow and Hun-Tong Tan

2000, volume 25, articles 1

Variance analysis and performance: two empirical studies pp. 1-12

David Emsley

Accounting as simulacrum and hyperreality: perspectives on income and capital pp. 13-50

Norman Macintosh, Teri Shearer, Daniel B. Thornton and Michael Welker

Management control of interfirm transactional relationships: the case of industrial renovation and maintenance pp. 51-77

Jeltje van der Meer-Kooistra and Ed G. J. Vosselman

Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany pp. 79-98

Stuart McLeay, Dieter Ordelheide and Steven Young

1999, volume 24, articles 8

Confidence and the welfare of less-informed investors pp. 623-647

Robert Bloomfield, Robert Libby and Mark W. Nelson

Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms pp. 649-672

Teemu Malmi

The effects of a modest incentive on information overload in an investment analysis task pp. 673-687

Brad Tuttle and F. Greg Burton

Examining "The quantified customer" pp. 689-715

Juhani Vaivio

Do cost-based pricing biases persist in laboratory markets? pp. 717-739

William S. Waller, Brian Shapiro and Galen Sevcik

1999, volume 24, articles 7

The impact of contextual and process factors on the evaluation of activity-based costing systems pp. 525-559

Shannon W. Anderson and S. Mark Young

Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study pp. 561-582

Chee W. Chow, Graeme L. Harrison, Jill L. McKinnon and Anne Wu

Competitor-focused accounting: an exploratory note pp. 583-595

Chris Guilding

Soliciting user-input during the development of an accounting information system: investigating the efficacy of group discussion pp. 597-618

James E. Hunton and Dana Gibson

1999, volume 24, articles 5-6

Economic transition, strategy and the evolution of management accounting practices: the case of India pp. 379-412

Shannon W. Anderson and William N. Lanen

Mapping methodological frontiers in cross-national management control research pp. 413-440

Alnoor Bhimani

The importance of national culture in the design of and preference for management controls for multi-national operations pp. 441-461

Chee W. Chow, Michael D. Shields and Anne Wu

Stability to profitability: managing interdependencies to meet a new environment pp. 463-481

K. J. Euske and A. Riccaboni

Cross-cultural research in management control systems design: a review of the current state pp. 483-506

Graeme L. Harrison and Jill L. McKinnon

Firms, institutions and management control: the comparative analysis of coordination and control systems pp. 507-524

R. Whitley

1999, volume 24, articles 4

Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis pp. 291-315

Frank G. H. Hartmann and Frank Moers

Towards a meta-theory of accounting information systems pp. 317-331

Elaine G. Mauldin and Linda V. Ruchala

Knowing efficiency: the enactment of efficiency in efficiency auditing pp. 333-362

Vaughan S. Radcliffe

On the role of sunk costs and asset specificity in outsourcing decisions: a research note pp. 363-369

Filip Roodhooft and Luk Warlop

1999, volume 24, articles 3

The role of budgets in organizations facing strategic change: an exploratory study pp. 189-204

Margaret A. Abernethy and Peter Brownell

The effects of budget goals and task interdependence on the level of and variance in performance: a research note pp. 205-216

Mark K. Hirst and Philip W. Yetton

Disclosing new worlds: a role for social and environmental accounting and auditing pp. 217-241

Glen Lehman

From contract to speech: the courts and CPA licensing laws 1921-1996 pp. 243-262

Patti A. Mills and Joni J. Young

Performance measurement and managerial teams pp. 263-285

Thomas W. Scott and P. Tiessen

1999, volume 24, articles 2

Professional vs financial capital in the field of health care--struggles for the redistribution of power and control pp. 95-124

Liisa Kurunmaki

The influence of voice and explanation on performance in a participative budgeting setting pp. 125-137

Theresa Libby

The issues, effects and consequences of the Berle-Dodd debate, 1931-1932 pp. 139-153

John C. C. Macintosh

The effect of audit seniors' decisions on working paper documentation and on partners' decisions pp. 155-171

David N. Ricchiute

The influence of self-interest and ethical considerations on managers' evaluation judgments pp. 173-184

Robert W. Rutledge and Khondkar E. Karim

1999, volume 24, articles 1

The use of organic models of control in JIT firms: generalising Woodward's findings to modern manufacturing practices pp. 1-30

Suresh S. Kalagnanam and R. Murray Lindsay

The flexible firm: strategies for a subcontractor's management control pp. 31-55

Jan Mouritsen

Commitment in auditor-client relationships: antecedents and consequences pp. 57-75

Ko de Ruyter and Martin Wetzels

An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness pp. 77-92

Betty Vandenbosch