Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

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1986, volume 11, articles 6

Report format and task complexity: Interaction in risk judgments pp. 457-470

Edward Blocher, Robert P. Moffie and Robert W. Zmud

The illusion of managerial control pp. 471-482

J. D. Dermer and R. G. Lucas

An economic modeling approach to contingency theory and management control pp. 483-498

John Evans, Barry L. Lewis and James M. Patton

Organization size, budget cycle, and budget related influence in city governments: An empirical study pp. 499-519

Gary A. Giroux, Alan G. Mayper and Richard L. Daft

Interactions and arrangements in the process of informing pp. 521-540

Alistair Preston

The relevance of managerial accounting information: A multinational analysis pp. 541-554

James A. Schweikart

Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K pp. 555-580

Hugh Willmott

Theoretical constructions of and by the real pp. 583-598

Wai Fong Chua

1986, volume 11, articles 4-5

Accounting and theories of organizations: Some preliminary considerations pp. 297-319

Mark Covaleski and Michael Aiken

Discussion of Covaleski and Aiken pp. 321-325

Jacob G. Birnberg

The sociology of enterprise, accounting and budget rules: Implications for organizational theory pp. 327-340

Mayer N. Zald

Accounting, organizations and rules: Toward a sociology of price -- A comment on Zald pp. 341-343

H. Thomas Johnson

Social environments and organizational accounting pp. 345-356

John W. Meyer

Discussion of "social environments and organizational accounting" pp. 357-367

Mark W. Dirsmith

The social construction of management control systems pp. 369-395

Marilyn Neimark and Tony Tinker

Towards an optimal dialectical perspective: Comments and extensions onNeimark and Tinker pp. 397-402

Walter R. Nord

The micro dynamics of a budget-cutting process: Modes, models and structure pp. 403-422

Richard Boland and Louis R. Pondy

Discussion of "the micro dynamics of a budget-cutting process: Modes, models and structure" pp. 423-427

Stephen F. Jablonsky

The role for empirical research in management accounting pp. 429-452

Robert S. Kaplan

Commentary on R.S. Kaplan "the role for empirical research in management accounting" pp. 453-456

Cyril Tomkins

1986, volume 11, articles 3

The budgetary process of power and politics pp. 193-214

Mark A. Covaleski and Mark W. Dirsmith

Organizational and decision characteristics and personality as determinants of control actions: A laboratory experiment pp. 215-231

Hari Das

Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation pp. 233-252

Graeme L. Harrison and Jill L. McKinnon

The contingency theory of corporate reporting: Some empirical evidence pp. 253-270

Andrew P. Thomas

Shareholder bonding in financial mutuals: An exploratory study of the relative effects of altruism and agency pp. 271-286

David J. Williams

A stochastic model of professional accountant turnover pp. 289-296

Ben-Hsien Bao, Da-Hsien Bao and Miklos A. Vasarhelyi

1986, volume 11, articles 2

Accounting and the examination: A genealogy of disciplinary power pp. 105-136

Keith W. Hoskin and Richard H. Macve

Towards a critical understanding of accounting: The case of cost accounting in the U.K., 1914-1925 pp. 137-169

Anne Loft

The transformation of business finance into financial economics: The roles of academic expansion and changes in U.S. capital markets pp. 171-192

Richard Whitley

1986, volume 11, articles 1

Management information changes and functional fixation: Some experimental evidence from the public sector pp. 1-18

Paul Barnes and John Webb

The comparative viewpoints of groups of accountants: More on the entity -- Proprietary debate pp. 19-34

Ken Moores and G. T. Steadman

Discrepancies between the roles of budgeting pp. 35-45

Lars A. Samuelson

Accounting laboratory experiments on human judgement: Some characteristics and influences pp. 47-69

Doug Snowball

Methodological problems in functional fixation research: Criticism and suggestions pp. 71-80

Neil Wilner and Jacob Birnberg

Accounting for progress -- National accounting and planning in France: A review essay pp. 83-104

Peter Miller

1985, volume 10, articles 4

Accounting in its social context: Towards a history of value added in the United Kingdom pp. 381-413

Stuart Burchell, Colin Clubb and Anthony G. Hopwood

The accountant's guide to the galaxy, including the profession at the end of the universe pp. 415-425

Trevor Gambling

SFAS No. 2: Auditor evaluations and input to the home office pp. 427-442

Jamie Pratt

Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts pp. 443-456

John Roberts and Robert Scapens

The integration of zero-base budgeting with management-by-objectives: An empirical inquiry pp. 457-476

John J. Williams, James D. Newton and Eric A. Morgan

Exercises in arbitrariness and ambiguity -- A study of twelve cost benefit analyses of industrial disinvestment decisions pp. 479-492

Barbro Anell

Auditing program evaluations: The Canadian case pp. 493-502

Hugh A. McRoberts and Joe Hudson

1985, volume 10, articles 3

Causal reasoning in performance assessment: Effects of cause and effect temporal order and covariation pp. 255-266

Clifton Brown

An effect of hindsight on predicting bankruptcy with accounting information pp. 267-285

Thomas A. Buchman

A theoretical and empirical investigation of job satisfaction and intended turnover in the large CPA firm pp. 287-302

Maria Lombardi Bullen and Eric G. Flamholtz

An empirical study of the evidence for contingency theories of management accounting systems in conditions of rapid change pp. 303-328

C. S. Jones

The use of financial information by trade union negotiators in plant level collective bargaining pp. 329-350

David L. Owen and Anthony J. Lloyd

The tale of a committee that never reported: Disagreements on intertwining accounting with the social pp. 361-377

Anthony G. Hopwood

1985, volume 10, articles 2

Changing management control strategies: The role of competition between accountancy and other organisational professions pp. 129-148

Peter Armstrong

Informal communications, nonformal communications and mentoring in public accounting firms pp. 149-169

Mark W. Dirsmith and Mark A. Covaleski

A note on institutional contributions to the accounting literature pp. 171-175

Edward A. Dyl and Martha S. Lilly

An empirical study of the role of management accounting systems following takeover or merger pp. 177-200

C. S. Jones

Budgeting and the propensity to create budgetary slack pp. 201-210

Kenneth A. Merchant

A radical perspective on the disclosure of accounting information to trade unions pp. 211-224

Stuart Ogden and Philip Bougen

The roles of accounting in collective bargaining pp. 227-253

Joel H. Amernic

1985, volume 10, articles 1

Editorial pp. 1-2

Anthony G. Hopwood

Management control in an area of the NCB: Rationales of accounting practices in a public enterprise pp. 3-28

A. J. Berry, T. Capps, D. Cooper, P. Ferguson, Trevor Hopper and E. A. Lowe

The usefulness and use of social reporting information pp. 29-34

Meinolf Dierkes and Ariane Berthoin Antal

Toward an integrative framework of organizational control pp. 35-50

Eric G. Flamholtz, T. K. Das and Anne S. Tsui

Linking control systems to business unit strategy: impact on performance pp. 51-66

V. Govindarajan and Anil K. Gupta

Organizational controls and discretionary program decision making: A field study pp. 67-85

Kenneth A. Merchant

Observations on corporate financial reporting in the name of politics pp. 87-102

Ted O'Leary

Suitable research: on the development of a positive theory of the business suit pp. 105-108

Hein Schreuder

The politics of professional accounting research: some personal reflections pp. 111-123

Edward Stamp