Accounting, Organizations and Society

1976 - 2025

Current editor(s): Christopher Chapman

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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