Accounting, Organizations and Society

1976 - 2025

Current editor(s): Christopher Chapman

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2018, volume 65, articles C

Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies pp. 1-19

Muhammad Islam and Chris J. van Staden

Cascading controls: The effects of managers’ incentives on subordinate effort to help or harm pp. 20-32

Margaret H. Christ and Thomas W. Vance

The effects of an auditor's communication mode and professional tone on client responses to audit inquiries pp. 33-43

Aaron Saiewitz and Thomas Kida

The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments pp. 44-55

Andrea Seaton Kelton and Norma R. Montague

2018, volume 64, articles C

The effects of tournament horizon and the percentage of winners on social comparisons and performance in multi-period competitions pp. 1-16

Leslie Berger, Theresa Libby and Alan Webb

Accounting, performance measurement and fairness in UK fresh produce supply networks pp. 17-30

Lisa Jack, Raquel Florez-Lopez and Juan Manuel Ramon-Jeronimo

Information system precision and honesty in managerial reporting: A re-examination of information asymmetry effects pp. 31-43

Heba Y. Abdel-Rahim and Douglas E. Stevens

Makeover accounting: Investigating the meaning-making practices of financial accounts pp. 44-54

Charlotta Bay

Conforming or transforming? How organizations respond to multiple rankings pp. 55-68

Neil Pollock, Luciana D'Adderio, Robin Williams and Ludovic Leforestier

2017, volume 63, articles C

Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society pp. 1-5

Matthew Hall and Brendan O'Dwyer

Assembling international development: Accountability and the disarticulation of a social movement pp. 6-20

Daniel E. Martinez and David J. Cooper

Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs pp. 21-41

O’Leary, Susan

The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation pp. 42-59

Kalle Kraus, Cecilia Kennergren and Amelie von Unge

The expressive role of performance measurement systems: A field study of a mental health development project pp. 60-75

Robert H. Chenhall, Matthew Hall and David Smith

2017, volume 61, articles C

Re-politicizing social and environmental accounting through Rancière: On the value of dissensus pp. 1-21

Judy Brown and Helen Tregidga

Misaligned control: The role of management control system imitation in supply chains pp. 22-35

Evelien Reusen and Kristof Stouthuysen

Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers pp. 36-52

Raphaela Erhart, Matthias D. Mahlendorf, Marko Reimer and Utz Schäffer

Emotional economic man: Calculation and anxiety in fund management pp. 53-67

Richard J. Taffler, Crawford Spence and Arman Eshraghi

2017, volume 60, articles C

Postcoloniality in corporate social and environmental accountability pp. 1-20

Chandana Alawattage and Susith Fernando

Margin of safety: Life history strategies and the effects of socioeconomic status on self-selection into accounting pp. 21-36

Justin Leiby and Paul E. Madsen

Discourse of the professions: The making, normalizing and taming of Ontario's “foreign-trained accountant” pp. 37-61

Marcia Annisette

On the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research pp. 62-78

Sven Modell, Eija Vinnari and Kari Lukka

Evaluative infrastructures: Accounting for platform organization pp. 79-95

Martin Kornberger, Dane Pflueger and Jan Mouritsen

2017, volume 59, articles C

Casting call: The expanding nature of actorhood in U.S. firms, 1960–2010 pp. 3-20

Patricia Bromley and Amanda Sharkey

Accounting, actorhood and actors: A comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey pp. 21-26

Rita Samiolo

Comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey pp. 27-30

Joni J. Young

Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry pp. 31-43

Sebastian Botzem and Leonhard Dobusch

Oral-aural accounting and the management of the Jesuit corpus pp. 44-57

Jose Bento da Silva, Nick Llewellyn and Fiona Anderson-Gough

2017, volume 58, articles C

Organization identity and earnings manipulation pp. 1-14

Margaret A. Abernethy, Jan Bouwens and Peter Kroos

The Q&A: Under surveillance pp. 15-31

Santhosh Abraham and Matthew Bamber

Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector pp. 32-49

Philippe Lorino, Damien Mourey and Géraldine Schmidt

Audit time pressure and earnings quality: An examination of accelerated filings pp. 50-66

Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter

2017, volume 57, articles C

The moral mechanism of counter accounts: The case of industrial animal production pp. 1-17

Eija Vinnari and Matias Laine

Analysts' qualitative statements and the profitability of favorable investment recommendations pp. 33-51

Marcus Caylor, Mark Cecchini and Jennifer Winchel

Reporting accounting changes and their multi-period effects pp. 52-72

Scott A. Emett and Mark W. Nelson

Auditor selection following auditor turnover: Do peers' choices matter? pp. 73-87

Li, Xudong (Daniel), Lili Sun and Michael Ettredge

2017, volume 56, articles C

Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors pp. 1-20

Khim Kelly and Hun-Tong Tan

Tournament group identity and performance: The moderating effect of winner proportion pp. 21-34

Khim Kelly and Adam Presslee

Interlingual translation of the International Financial Reporting Standards as institutional work pp. 38-54

Jaana Kettunen

Representing the market perspective: Fair value measurement for non-financial assets pp. 55-67

Richard Barker and Sebastian Schulte

Relative reliability and the recognisable firm: Calculating goodwill impairment value pp. 68-83

Jari Huikku, Jan Mouritsen and Hanna Silvola

2016, volume 55, articles C

How the timing of performance feedback impacts individual performance pp. 1-11

Todd A. Thornock

Performance measurement in global governance: Ranking and the politics of variability pp. 12-31

Afshin Mehrpouya and Rita Samiolo

Accounting institutions as truce: The emergence of accounting in the governance of transnational mail flows pp. 32-47

Alan J. Richardson and Eksa Kilfoyle

Organizational and epistemic change: The growth of the art investment field pp. 48-62

Erica Coslor and Christophe Spaenjers

Social impact bonds: The securitization of the homeless pp. 63-82

Christine Cooper, Cameron Graham and Darlene Himick

Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability pp. 83-95

Wei Chen, Jun Han and Hun-Tong Tan

The impact of task interruption on tax accountants' professional judgment pp. 96-113

James H. Long and K. Asli Basoglu

2016, volume 54, articles C

Institutional work and regulatory change in the accounting profession pp. 1-21

Mary Canning and Brendan O'Dwyer

Actuarialism as biopolitical and disciplinary technique pp. 22-44

Darlene Himick

Biased self-assessments, feedback, and employees' compensation plan choices pp. 45-59

Jason L. Brown, Sukari Farrington and Geoffrey B. Sprinkle

Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions pp. 60-81

Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman