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.

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

2019, volume 75, articles C

Visualising economic crises using accounting models pp. 1-16

Stephen Kinsella

The legitimation of corporate tax minimization pp. 17-39

Mattia Anesa, Nicole Gillespie, A. Paul Spee and Kerrie Sadiq

Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics pp. 40-58

Matt Kaufman and Mark A. Covaleski

An exploratory study of factors affecting the longevity of manufacturing operations offshore pp. 59-78

Leslie G. Eldenburg, Richard A. Price and Francisco J. Román

How accountability type influences information search processes and decision quality pp. 79-91

Nicola Dalla Via, Paolo Perego and Marcel van Rinsum

2019, volume 74, articles C

Backstage and frontstage interactions in management accountants' identity work pp. 1-20

Lukas Goretzki and Martin Messner

Accounting and passionate interests: The case of a Swedish football club pp. 21-40

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua and Kalle Kraus

Accounting conservatism, business strategy, and ambiguity pp. 41-55

Chia-Chun Hsieh, Zhiming Ma and Kirill E. Novoselov

Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes pp. 56-74

Marcy L. Shepardson

2019, volume 73, articles C

Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map pp. 1-14

Wendy J. Green and Mandy M. Cheng

Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory pp. 15-34

Hendrik Vollmer

Enhancing auditors' critical thinking in audits of complex estimates pp. 35-49

Anthony C. Bucaro

The use of a single budget or separate budgets for planning and performance evaluation pp. 50-67

Markus Arnold and Martin Artz

How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices pp. 68-82

Shaul Hayoun

2019, volume 72, articles C

Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations pp. 1-20

Roel Boomsma and Brendan O'Dwyer

Performance measurement systems as generators of cognitive conflict in ambidextrous firms pp. 21-37

David S. Bedford, Josep Bisbe and Breda Sweeney

Microaccountability and biopolitics: Microfinance in a Sri Lankan village pp. 38-60

Chandana Alawattage, Cameron Graham and Danture Wickramasinghe

Informational environments and the relative information content of analyst recommendations and insider trades pp. 61-73

Sean Wang

The effects of measurement basis and slack benefits on honesty in budget reporting pp. 74-84

Bryan K. Church, Kuang, Xi (Jason) and Liu, Yuebing (Sarah)

2018, volume 71, articles C

Strategic delegation, stock options, and investment hold-up problems pp. 1-14

Dae-Hee Yoon

The influence of a good relationship between the internal audit and information security functions on information security outcomes pp. 15-29

Paul John Steinbart, Robyn L. Raschke, Graham Gal and William N. Dilla

How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members pp. 30-46

John Jiang, Isabel Yanyan Wang and Daniel D. Wangerin

The effect of labor market competition on control system design: An experimental investigation pp. 47-56

Michael Majerczyk

PCAOB guidance and audits of fair values for Level 2 investments pp. 57-72

Scott A. Emett, Robert Libby and Mark W. Nelson

2018, volume 70, articles C

Informed traders’ performance and the information environment: Evidence from experimental asset markets pp. 1-15

Lucy Ackert, Bryan K. Church and Ping Zhang

Using investment appraisal models in strategic negotiation: The cultural political economy of electricity generation pp. 16-32

Liz Warren and Will Seal

Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis pp. 33-51

Ole-Kristian Hope and Jingjing Wang

Delivering the “tough message”: Moderators of subordinate auditors’ reactions to feedback pp. 52-68

Lindsay M. Andiola and Jean C. Bedard

To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation pp. 69-91

Chris P. Long

The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard pp. 92-105

Mandy M. Cheng, Kerry A. Humphreys and Yichelle Y. Zhang