Accounting, Organizations and Society

1976 - 2024

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.

2020, volume 86, articles C

Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing

Arthur Posch

Testing for complementarities between accounting practices

Stijn Masschelein and Frank Moers

When the Boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting

Jeremy B. Lill

Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach

Maria Chiara Demartini and David Otley

Incentivizing innovation: The role of knowledge exchange and distal search behavior

Gerhard Speckbacher and Markus Wabnegg

Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information

Ivo Schedlinsky, Maximilian Schmidt and Arnt Wöhrmann

Interdependence of management control practices for product innovation: The influence of environmental unpredictability

Jean-François Henri and Marc Wouters

Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions

Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergård, Sophie Hoozée, Otto Janschek, Jeanette Willert, Christian Ax, Piotr Bednarek, Maurice Gosselin, Michael Hanzlick, Poul Israelsen, Daniel Johanson, Tobias Johanson, Jakob Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten and Thomas Toldbod

Insights on the use of surveys to study management control systems

Roland F. Speklé and Sally K. Widener

Beyond the systems versus package debate

Kenneth A. Merchant and David Otley

An evolutionary approach to management control systems research: A prescription for future research

Melissa A. Martin

Conceptual and empirical issues in understanding management control combinations

David S. Bedford

Studying “and”: A perspective on studying the interdependence between management control practices

Choi, Jongwoon (Willie)

2020, volume 85, articles C

Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability

Farzana Aman Tanima, Judy Brown and Jesse Dillard

Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field

Conor Clune and O’Dwyer, Brendan

Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations

O’Leary, Susan and David Smith

“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case

Johan Graaf and Gustav Johed

2020, volume 84, articles C

Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness

Evelyn C. Braumann, Isabella Grabner and Arthur Posch

Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion

S. Sian, D. Agrizzi, T. Wright and A. Alsalloom

Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’

Lichen Yu and Jan Mouritsen

A multi-method analysis of the PCAOB’s relationship with the audit profession

Matthew Ege, W. Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov

2020, volume 83, articles C

To share or not to share: The importance of peer firm similarity to auditor choice

Kenneth L. Bills, Matthew Cobabe, Jeffrey Pittman and Sarah E. Stein

The effect of mobile device use and headline focus on investor judgments

T. Brown, Stephanie M. Grant and Amanda M. Winn

At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change

Lukas Löhlein and Anke Müßig

Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry

Anıl Divarcı Çakmaklı, Christophe Boone and Arjen van Witteloostuijn

2020, volume 82, articles C

Accounting professionalization, the state, and transnational capitalism: The case of Iran

Dessalegn Getie Mihret, Soheila Mirshekary and Ali Yaftian

Performative agency and incremental change in a CSR context

Claudine Grisard, Marcia Annisette and Cameron Graham

The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’

Darren T Baker and Deborah N Brewis

The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria

Jane Andrew and Max Baker

2020, volume 81, articles C

The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9

Richard Pucci and Peter Skærbæk

‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal

David Crvelin and Albrecht Becker

Understanding financial auditing from a service perspective

W. Robert Knechel, Edward Thomas and Matthew Driskill

Trust transfer and partner selection in interfirm relationships

Evelien Reusen and Kristof Stouthuysen

2020, volume 80, articles C

The marketization of a social movement: Activists, shareholders and CSR disclosure

Giovanna Michelon, Michelle Rodrigue and Elisabetta Trevisan

Bringing the organization back in: Flexing structural responses to competing logics in budgeting

Benedetto Lepori and Martina Montauti

Sources of dissension: The making and breaking of the individual in Swedish aged care

Niklas Wällstedt

The role of diagnostic and interactive control uses in innovation

Benedikt Müller-Stewens, Sally K. Widener, Klaus Möller and Jan-Christoph Steinmann

2019, volume 79, articles C

The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective

Jonas Gerdin, Tobias Johansson and Gabriella Wennblom

Deploying “connectors”: A control to manage employee turnover intentions?

Romana L. Autrey, Tim D. Bauer, Kevin E. Jackson and Elena Klevsky

Cheating when in the hole: The case of New York city taxis

Shivaram Rajgopal and Roger White

Multi-method evidence on investors’ reactions to managers’ self-inclusive language

Zhenhua Chen and Serena Loftus

2019, volume 78, articles C

Assembling performance measurement through engagement

Daniel E. Martinez and David J. Cooper

The use of made-up users

Renata Stenka and Sylvia Jaworska

Can organizational identification mitigate the CEO horizon problem?

Margaret A. Abernethy, Like Jiang and Yu Flora Kuang

Subordinate perceptions of the superior and agency costs: Theory and evidence

Jeremy Douthit and Michael Majerczyk

2019, volume 77, articles C

Ego depletion and auditors’ JDM quality pp. -

Patrick J. Hurley

Managing systemic uncertainty: The role of industry-level management controls and hybrids pp. -

Paul J. Thambar, David A. Brown and Prabhu Sivabalan

How ex-auditors remember their past: The transformation of audit experience into cultural memory pp. -

Laurence Daoust and Bertrand Malsch

Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures? pp. -

Yoon Ju Kang

2019, volume 76, articles C

Auditors’ comfort with uncertain estimates: More evidence is not always better pp. 1-11

Stephen P. Rowe

Seeing like the market; exploring the mutual rise of transparency and accounting in transnational economic and market governance pp. 12-31

Afshin Mehrpouya and Marie-Laure Salles-Djelic

Socialization mechanisms and goal congruence pp. 32-49

Frances A. Kennedy and Sally K. Widener

Accounting for extortion pp. 50-63

Dean Neu