Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

From Elsevier
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1996, volume 21, articles 7-8

Editorial pp. 627-627

Anthony G. Hopwood

The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures pp. 629-654

Michael Firth

The production of knowledge in accounting pp. 655-674

Ari Manninen

Structure and agency in management accounting research: A response to Boland's interpretive act pp. 675-690

Robert W. Scapens and Norman Macintosh

Why shared meanings have no place in structuration theory: A reply to scapens and macintosh pp. 691-697

Richard Boland

The effect of information selection, information processing and task complexity on predictive accuracy of auditors pp. 699-719

Roger Simnett

Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis pp. 723-754

Lawrence D. Brown

Is accounting a global or a local discipline? evidence from major research journals pp. 755-773

Kari Lukka and Eero Kasanen

The past, present and future of accounting: A review essay of Accounting, organizations and society: The inside and outside of accounting by Sadao Takatera pp. 777-787

Katsuhiko Kokubu and Norio Sawabe

1996, volume 21, articles 6

A note on the role of memory in commercial loan officers' use of accounting and character information pp. 515-528

Philip R. Beaulieu

Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom pp. 529-547

Rebecca Boden and Julie Froud

The influence of funding source and legislative requirements on government cost accounting practices pp. 549-567

Dale R. Geiger and Christopher D. Ittner

Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency pp. 569-586

Leslie. S. Oakes and Paul. Miranti

Looking across rather than up and down: On the need to explore the lateral processing of information pp. 589-590

Anthony G. Hopwood

Supermarkets and suppliers in the United Kingdom: System integration, information and control pp. 591-610

Jennifer Frances and Elizabeth Garnsey

Incomplete contracts and the make or buy decision: Governance design and attainable flexibility pp. 611-626

Miles B. Gietzmann

1996, volume 21, articles 5

Management accounting systems, task uncertainty and managerial performance: A research note pp. 415-421

Vincent K. Chong

Accounting standards, health care, and retired American workers: An institutional critique pp. 423-439

Raymond L. Hogler, Herbert Hunt and Paula A. Wilson

Habermas, law and accounting pp. 441-465

Michael Power and Richard Laughlin

The effects of precedents and client position on auditors' financial accounting policy judgment pp. 467-486

Steven Salterio

Institutional thinking: The case of financial instruments pp. 487-512

Joni J. Young

1996, volume 21, articles 4

Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges pp. 317-338

William Bealing, Mark W. Dirsmith and Timothy Fogarty

Auditors' knowledge content and judgment performance: A cognitive script approach pp. 339-359

Freddie Choo

The impact of perceived environmental uncertainty and individual differences on management information requirements: A research note pp. 361-369

Cathy Fisher

The moral regulation of markets: Professions, privatization and the english insolvency act 1986 pp. 371-413

Terence C. Halliday and Bruce G. Carruthers

1996, volume 21, articles 2-3

Styles of accountability pp. 139-173

Thomas Ahrens

The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison pp. 175-192

Chee W. Chow, Yutaka Kato and Kenneth A. Merchant

Auditors' perceptions of client firms: The stigma of decline and the stigma of growth pp. 193-213

William McKinley, Lawrence A. Ponemon and Allen G. Schick

Introduction pp. 217-218

Anthony G. Hopwood

"Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study pp. 219-242

Michael J. Fischer

The imagery and reality of peer review in the U.S.: Insights from institutional theory pp. 243-267

Timothy J. Fogarty

Audit the taxpayer, not the return: Tax auditing as an expression game pp. 269-287

Brian T. Pentland and Paul Carlile

Making things auditable pp. 289-315

Michael Power

1996, volume 21, articles 1

A comparison of compensatory and noncompensatory models of judgment: Effects of task predictability and degrees of freedom pp. 3-22

Linda G. Schneider and Thomas I. Selling

Creative compliance in financial reporting pp. 23-39

Atul K. Shah

Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning pp. 41-51

Judy S. L. Tsui and Ferdinand Gul

Introduction pp. 55-56

Anthony G. Hopwood

Pictures and the bottom line: The television epistemology of U.S. annual reports pp. 57-88

O. Finley Graves, Dale L. Flesher and Robert E. Jordan

Designing the annual reports of burton plc from 1930 to 1994 pp. 89-111

Sam McKinstry

IMag[in]ing annual reports pp. 113-137

Alistair M. Preston, Christopher Wright and Joni J. Young

1995, volume 20, articles 7-8

The encoding and retrieval of numerical data for decision making in accounting contexts: Model development pp. 585-610

Thomas Kida and James F. Smith

The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note pp. 611-618

Nace Magner, Robert B. Welker and Terry L. Campbell

Measurement, evaluation and reward of profit center managers: A cross-cultural field study pp. 619-638

Kenneth A. Merchant, Chee W. Chow and Anne Wu

The very idea of classification in international accounting pp. 639-664

Alan Roberts

Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory pp. 665-684

Frank H. Selto, Celia J. Renner and S. Mark Young

The impact of an increase in accounting information level on the judgment quality of individuals and groups pp. 685-700

Morris H. Stocks and Adrian Harrell

The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence pp. 701-720

Carolyn A. Windsor and Neal M. Ashkanasy

1995, volume 20, articles 6

A multi-case investigation of a theory of the transfer pricing process pp. 423-456

Gary J. Colbert and Barry H. Spicer

Environmental reporting in Finland: A note on the use of annual reports pp. 457-466

Mikael Niskala and Michael Pretes

Corporatism and structural change in the British accountancy profession, 1930-1957 pp. 467-503

Stephen P. Walker and Ken Shackleton

Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation pp. 507-546

Alistair M. Preston, David J. Cooper, D. Paul Scarbrough and Robert C. Chilton

The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom pp. 547-581

Prem Sikka and Hugh Willmott

1995, volume 20, articles 5

Turf battles" or "class struggles": the internationalization of the market for expertise in the "professional society pp. 331-344

Yves Dezalay

The impact of the review process in hypothesis generation tasks pp. 345-357

Zubaidah Ismail and Ken T. Trotman

The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence pp. 359-381

Chong M. Lau, Liang C. Low and Ian R. C. Eggleton

The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers pp. 383-403

Neale G. O'Connor

The control problem in public accounting firms: An empirical study of the impact of leadership style pp. 405-420

David T. Otley and Bernard J. Pierce

1995, volume 20, articles 4

The impact of manufacturing flexibility on management control system design pp. 241-258

Margaret A. Abernethy and Anne M. Lillis

Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science pp. 259-284

Richard Mattessich

The genesis of professional organization in scotland: a contextual analysis pp. 285-310

Stephen P. Walker

Accounting, ambiguity, and the new institutionalism pp. 313-328

Bruce G. Carruthers

1995, volume 20, articles 2-3

The "new public management" in the 1980s: Variations on a theme pp. 93-109

Christopher Hood

Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals pp. 111-145

Wai Fong Chua

The preservation and use of public resources: Transforming the immoral into the merely factual pp. 147-173

Mark A. Covaleski and Mark W. Dirsmith

Accountability lost?: An environmental struggle over the economic feasibility of incineration pp. 175-192

Sakari Hanninen

Transforming frameworks of accountability: The case of water privatization pp. 193-218

S. G. Ogden

The chameleon of accountability: Forms and discourses pp. 219-237

Amanda Sinclair

1995, volume 20, articles 1

The role of professional control in the management of complex organizations pp. 1-17

Margaret A. Abernethy and Johannes U. Stoelwinder

Perceptions of organizational ideology following merger: A longitudinal study of merging accounting firms pp. 19-34

Neal M. Ashkanasy and Scott Holmes

Reconsidering the status of tests of significance: An alternative criterion of adequacy pp. 35-53

R. Murray Lindsay

Getting the accounting "right": Accounting and the savings and loan crisis pp. 55-80

Joni J. Young

Information cultures: A review essay pp. 83-92

Theodore M. Porter