Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

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1988, volume 13, articles 6

The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings pp. 549-557

Nandan Choudhury

An examination of managerial accounting practices as a process of mutual adjustment pp. 559-579

Richard Colignon and Mark Covaleski

A behavioral study of accounting variables in performance--incentive contracts pp. 581-594

Michael D. Shields and William S. Waller

The impact of prior working papers on auditor evidential planning judgments pp. 595-605

Arnold Wright

Manufacturing controls and performance: An experiment pp. 607-618

S. Mark Young, Michael D. Shields and Gerrit Wolf

Positive accounting theory: A review pp. 623-629

Joel S. Demski

The possibility and utility of positive accounting theory pp. 631-645

R. D. Whitley

1988, volume 13, articles 5

A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts pp. 431-446

Matthew J. Anderson

Culture and control: A field study pp. 447-464

Jacob G. Birnberg and Coral Snodgrass

Managerial attitude, motivation and the effectiveness of budget participation pp. 465-475

Lokman Mia

Accounting as reality construction: Towards a new epistemology for accounting practice pp. 477-485

Gareth Morgan

Life with a sub-contractor: New technology and management accounting pp. 513-532

Sten Jonsson and Anders Gronlund

Research on budgetary control in the nordic countries -- A survey pp. 535-547

Ingemund Hagg, Ake Magnusson and Lars A. Samuelson

1988, volume 13, articles 4

On origins and development: Some reflections on the 40th anniversary of Pergamon press and the 65th birthday of its founder, Robert Maxwell pp. 329-331

Anthony G. Hopwood

The rhetoric and reality of an accounting change: A study of resource allocation pp. 333-358

Janine Nahapiet

The economics of ethics: A new perspective on agency theory pp. 359-369

Eric Noreen

An attribution theory analysis of tax evasion related judgments pp. 371-379

Steven E. Kaplan, Philip M. J. Reckers and Stephen J. Roark

Accounting knowledge and professional privilege pp. 381-396

Alan J. Richardson

A descriptive study of social responsibility mutual funds pp. 397-411

Joanne Rockness and Paul F. Williams

Dynamics of organizational control: The case of Berol Kemi AB pp. 415-430

Barbara Czarniawska-Joerges

1988, volume 13, articles 3

The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable pp. 225-233

Robert H. Chenhall and Peter Brownell

Occupational reality shock and organizational commitment: Evidence from the accounting profession pp. 235-250

Roger A. Dean, Kenneth R. Ferris and Constantine Konstans

Financial accounting: In communicating reality, we construct reality pp. 251-261

Ruth D. Hines

The measurement of meaning in accounting: A critical analysis of the principal evidence pp. 263-280

Keith A. Houghton

Budgetary biasing in organizations: Theoretical framework and empirical evidence pp. 281-301

Kari Lukka

Towards an organizational theory of the transfer pricing process pp. 303-322

Barry H. Spicer

In memory of Louis R. Pondy: 9 March 1938 - 16 July 1987 pp. 325-328

Jacob G. Birnberg and Richard J. Boland

1988, volume 13, articles 2

Inherent risk: An investigation of auditors' judgments pp. 111-121

Janet L. Colbert

The impact of current-valued data on the predictive judgments of investors pp. 123-145

Charles R. Enis

The effects of information load and information diversity on decision quality in a structured decision task pp. 147-164

Errol R. Iselin

Panglossian accounting theories: The science of apologising in style pp. 165-189

Tony Tinker

A note on matching control system implications with organizational characteristics: ZBB and MBO revisited pp. 191-198

John J. Williams and C. R. Hinings

Western management accounting and the economic reforms of China pp. 201-206

Clifford R. Skousen and Ji-Liang Yang

Chinese accounting systems and practices pp. 207-224

Zhong Hui Zhou

1988, volume 13, articles 1

The use of budgetary symbols in the political arena: An historically informed field study pp. 1-24

Mark A. Covaleski and Mark W. Dirsmith

Control and organizational order pp. 25-36

Jerry Dermer

The genesis of accountability: The west point connections pp. 37-73

Keith W. Hoskin and Richard H. Macve

The interaction between national and organizational cultures in accounting firms pp. 75-85

Joseph Soeters and Hein Schreuder

Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences pp. 87-98

William S. Waller

Producing knowledge that is generalizable and usable for practice: A review pp. 101-106

Chris Argyris

Understanding organizational change: OMB and GAO -- A review pp. 107-109

Aaron Wildavsky

1987, volume 12, articles 6

Rational, rationalizing, and reifying uses of accounting data in organizations pp. 549-570

Shahid Ansari and K. J. Euske

Auditors and base rates revisited pp. 571-578

Doris L. Holt

The accounting of interpretations and the interpretation of accounts: The communicative function of "the language of business" pp. 579-604

Don Lavoie

1987, volume 12, articles 5

Critical studies in accounting pp. 407-414

David J. Cooper and Trevor Hopper

The rise of accounting controls in British capitalist enterprises pp. 415-436

Peter Armstrong

Accounting for accounting: Towards the development of a dialectical view pp. 437-456

Trevor Hopper, John Storey and Hugh Willmott

Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting pp. 457-477

David Knights and David Collinson

Accounting systems in organisational contexts: A case for critical theory pp. 479-502

Richard C. Laughlin

The "real" cultural significance of accounts pp. 503-522

Cheryl Lehman and Tony Tinker

Inflation accounting in a theory of calculation pp. 523-543

Grahame Thompson

1988 USC/DH&S audit judgment symposium "audit judgment in the year 2000" pp. 547-547

Theodore J. Mock

1987, volume 12, articles 4

Valuation of human assets in a securities brokerage firm: An empirical study pp. 309-318

Eric G. Flamholtz

Accounting for rituals pp. 319-329

Trevor Gambling

Assessing the accuracy of financial analyst security return predictions pp. 331-340

Ross Mear and Michael Firth

Accounting as a legitimating institution pp. 341-355

Alan J. Richardson

Accounting control systems and business strategy: An empirical analysis pp. 357-374

Robert Simons

Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments pp. 375-385

Michael D. Shields, Ira Solomon and William S. Waller

Accounting for the control of doctors: Management information systems in hospitals pp. 389-404

R. W. Coombs

1987, volume 12, articles 3

The archeology of accounting systems pp. 207-234

Anthony G. Hopwood

Accounting and the construction of the governable person pp. 235-265

Peter Miller and Ted O'Leary

Discussion of "accounting and the construction of the governable person" pp. 267-272

Richard Boland

Modes of regulation in advanced capitalism: Locating accountancy in four countries pp. 273-291

A. G. Puxty, Hugh C. Willmott, David J. Cooper and Tony Lowe

Management accounting and action pp. 293-308

Robert J. Swieringa and Karl R. Weick

1987, volume 12, articles 2

The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis pp. 111-122

Scott S. Cowen, Linda B. Ferreri and Lee D. Parker

Fighting de-industrialisation: The role of local government social audits pp. 123-141

G. F. Harte and D. L. Owen

True and fair view: An empirical study of connotative meaning pp. 143-152

Keith A. Houghton

Ambiguity and accounting: The elusive link between information and decision making pp. 153-168

James G. March

The legitimate concern with fairness pp. 169-189

Paul F. Williams

An analysis of the research contributions of accounting, organizations and society, 1976-1984 pp. 193-204

L. D. Brown, J. C. Gardner and M. A. Vasarhelyi

1987, volume 12, articles 1

How do financial analysts make decisions? A process model of the investment screening decision pp. 1-29

Marinus J. Bouwman, Patricia A. Frishkoff and Paul Frishkoff

Capital budgeting techniques and firm specific contingencies: A correlational analysis pp. 31-48

Susan F. Haka

Management control systems and departmental interdependencies: An empirical study pp. 49-61

Norman Macintosh and R. L. Daft

Accounting and gender: An introduction pp. 65-69

Anthony G. Hopwood

The role of annual reports in gender and class contradictions at general motors: 1917-1976 pp. 71-88

Tony Tinker and Marilyn Neimark

No accounting for sexuality pp. 89-101

Gibson Burrell

Gender and accountancy: A response to Tinker and Neimark pp. 103-110

Rosemary Crompton