Accounting, Organizations and Society

1976 - 2025

Current editor(s): Christopher Chapman

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2013, volume 38, articles 8

Classification situations: Life-chances in the neoliberal era pp. 559-572

Marion Fourcade and Kieran Healy

How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data pp. 573-595

Christopher Nobes and Christian Stadler

An accountability framework for financial statement auditors and related research questions pp. 596-620

Mark E. Peecher, Ira Solomon and Ken T. Trotman

The impact of anecdotal data in regulatory audit firm inspection reports pp. 621-636

James S. Wainberg, Thomas Kida, M. David Piercey and James F. Smith

2013, volume 38, articles 6

Management control as a system or a package? Conceptual and empirical issues pp. 407-419

Isabella Grabner and Frank Moers

The profit versus loss heuristic and firm financing decisions pp. 420-439

Matt Pinnuck and Chander Shekhar

Flipping markets to virtue with qui tam and restorative justice pp. 458-468

John Braithwaite

Fraud dynamics and controls in organizations pp. 469-483

Jon S. Davis and Heather L. Pesch

The influence of the institutional context on corporate illegality pp. 484-504

Claudia Gabbioneta, Royston Greenwood, Pietro Mazzola and Mario Minoja

Accounting and networks of corruption pp. 505-524

Dean Neu, Jeff Everett, Abu Shiraz Rahaman and Daniel Martinez

The apparatus of fraud risk pp. 525-543

Michael Power

Regulatory technologies, risky subjects, and financial boundaries: Governing ‘fraud’ in the financial markets pp. 544-558

James W. Williams

2013, volume 38, articles 5

The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs pp. 333-364

Mark A. Covaleski, Mark W. Dirsmith and Jane M. Weiss

Accounting academic elites: The tale of ARIA pp. 365-381

John Richard Edwards, Graeme Dean, Frank Clarke and Peter Wolnizer

Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems pp. 382-396

Eksa Kilfoyle, Alan J. Richardson and Laura D. MacDonald

2013, volume 38, articles 3

The dynamics of a regulatory space realignment: Strategic responses in a local context pp. 169-194

Mary Canning and O’Dwyer, Brendan

Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman pp. 195-213

Jill F. Solomon, Aris Solomon, Nathan L. Joseph and Simon D. Norton

Judgment effects of familiarity with an analyst’s name pp. 214-227

Wei Chen and Hun-Tong Tan

Dirty work and the construction of identity. An ethnographic study of management accounting practices pp. 228-244

Jérémy Morales and Caroline Lambert

2013, volume 38, articles 1

Globalization, paradox and the (un)making of identities: Immigrant Chartered Accountants of India in Canada pp. 1-29

Marcia Annisette and Viswanath Umashanker Trivedi

Resisting hybridisation between modes of clinical risk management: Contradiction, contest, and the production of intractable conflict pp. 30-49

Michael Daniel Fischer and Ewan Ferlie

Management accounting and control practices in a lean manufacturing environment pp. 50-71

Rosemary R. Fullerton, Frances A. Kennedy and Sally K. Widener

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting pp. 72-91

Tim Murphy, O’Connell, Vincent and Ciarán Ó hÓgartaigh

2012, volume 37, articles 8

A test of the auditor reliability framework using lenders’ judgments pp. 519-533

F. Todd DeZoort, Travis Holt and Mark H. Taylor

Performance evaluation inflation and compression pp. 534-543

Russell Golman and Sudeep Bhatia

Enabling control and the problem of incomplete performance indicators pp. 544-564

Silvia Jordan and Martin Messner

Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality pp. 565-586

Neil Pollock and D’Adderio, Luciana

2012, volume 37, articles 7

Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties pp. 445-460

Martin Artz, Christian Homburg and Thomas Rajab

The social constitution of regulation: The endogenization of insider trading laws pp. 461-481

Zahn Bozanic, Mark W. Dirsmith and Steven Huddart

Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses pp. 482-499

Marta Silva Guerreiro, Lúcia Lima Rodrigues and Russell Craig

Agency conflicts and auditing in private firms pp. 500-517

Ole-Kristian Hope, John Christian Langli and Wayne B. Thomas

2012, volume 37, articles 5

The logics of budgeting: Theorization and practice variation in the educational field pp. 281-303

Mahmoud Ezzamel, Keith Robson and Pam Stapleton

Boundary work and tax regulation: A Bourdieusian view pp. 304-321

Louise Gracia and Lynne Oats

The changing relationship between audit firm size and going concern reporting pp. 322-341

Steven E. Kaplan and David D. Williams

The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602–1623 pp. 342-360

Jeffrey Robertson and Warwick Funnell

2012, volume 37, articles 4

Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers pp. 207-222

Richard Barker, John Hendry, John Roberts and Paul Sanderson

The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies pp. 223-241

Liesbeth Bruynseels and Marleen Willekens

Attitude, Machiavellianism and the rationalization of misreporting pp. 242-259

Pamela R. Murphy

Hardening soft accounting information: Games for planning organizational change pp. 260-279

Casey Rowe, Michael D. Shields and Jacob G. Birnberg

2012, volume 37, articles 3

Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal pp. 131-154

Paul Andon and Clinton Free

Shared interest and honesty in budget reporting pp. 155-167

Bryan K. Church, R. Lynn Hannan and Kuang, Xi (Jason)

Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains pp. 168-187

Dutch Fayard, Lorraine S. Lee, Robert A. Leitch and William J. Kettinger

Syrian women accountants’ attitudes and experiences at work in the context of globalization pp. 188-205

Rania Kamla

2012, volume 37, articles 2

Comparing self-regulation and statutory regulation: Evidence from the accounting profession pp. 55-77

Divya Anantharaman

The production of normativity: A comparison of reporting regimes in Spain and the UK pp. 78-94

Jan Bebbington, Elizabeth A. Kirk and Carlos Larrinaga

Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation pp. 95-115

Qiu Chen, Khim Kelly and Steven E. Salterio

The privatization of British Energy: Risk transfer and the state pp. 116-129

Robert Jupe

2011, volume 36, articles 8

Accounting as learnt social practice: The case of the empresas recuperadas in Argentina pp. 478-493

Alice Rose Bryer

25 Years of Giddens in accounting research: Achievements, limitations and the future pp. 494-513

Hans Englund, Jonas Gerdin and John Burns

“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm pp. 514-533

Martin Kornberger, Lise Justesen and Jan Mouritsen

The relative effectiveness of persuasion tactics in auditor–client negotiations pp. 534-547

Stephen Perreault and Thomas Kida

2011, volume 36, articles 7

Capital rationing, competition, and misrepresentation in budget forecasts pp. 399-411

Alexander Brüggen and Joan Luft

The localisation of a global management control system pp. 412-427

Inês Cruz, Robert W. Scapens and Maria Major

Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures pp. 428-455

Claire Dambrin and Keith Robson

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space pp. 456-476

Bertrand Malsch and Yves Gendron

2011, volume 36, articles 6

The institutionalisation of unaccountability: Loading the dice of Corporate Social Responsibility discourse pp. 327-343

Pablo Archel, Javier Husillos and Crawford Spence

The role of inscriptions in producing a balanced scorecard pp. 344-362

Sandy Q. Qu and David J. Cooper

Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963 pp. 363-381

S. Sian

Investors’ reactions to retractions and corrections of management earnings forecasts pp. 382-397

Seet-Koh Tan and Lisa Koonce

2011, volume 36, articles 4

Corporate governance and impression management in annual results press releases pp. 187-208

Beatriz Garcia Osma and Encarna Guillamón-Saorín

Causal reasoning in financial reporting and voluntary disclosure pp. 209-225

Lisa Koonce, Nick Seybert and James Smith

From counting risk to making risk count: Boundary-work in risk management pp. 226-245

Anette Mikes

Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation pp. 246-266

O’Connor, Neale G., Sandra C. Vera-Muñoz and Francis Chan

On audits and airplanes: Redundancy and reliability-assessment in high technologies pp. 269-283

John Downer

Is mandated independence necessary for audit quality? pp. 284-292

Karim Jamal and Shyam Sunder

In TripAdvisor we trust: Rankings, calculative regimes and abstract systems pp. 293-309

Ingrid Jeacle and Chris Carter

2011, volume 36, articles 3

Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes pp. 125-134

Lisa Milici Gaynor, Linda McDaniel and Teri Lombardi Yohn

Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting pp. 135-155

Marion Brivot and Yves Gendron

The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm pp. 156-166

David N. Herda and James J. Lavelle

The strategic competence of accountants and middle managers in budget making pp. 167-182

Fauré, Bertrand and Linda Rouleau

The practice turn in organization research: Towards a disciplined transdisciplinarity pp. 183-186

Richard Whittington

2011, volume 36, articles 2

Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity pp. 63-85

Paul S. Adler and Clara Xiaoling Chen

Budgeting for legitimacy: The case of an Australian university pp. 86-101

Jodie Moll and Zahirul Hoque

The effects of disclosure type and audit committee expertise on Chief Audit Executives' tolerance for financial misstatements pp. 102-108

Carolyn Strand Norman, Jacob M. Rose and Ik Seon Suh

To tell the truth: A discussion of issues concerning truth and ethics in accounting pp. 109-124

Mohamed E. Bayou, Alan Reinstein and Paul F. Williams

2011, volume 36, articles 1

The office: The weakness of numbers and the production of non-authority pp. 1-9

Kristin Asdal

The making of the management accountant - Becoming the producer of truthful knowledge pp. 10-30

Caroline Lambert and Eric Pezet

Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting pp. 31-52

Brendan O'Dwyer, David Owen and Jeffrey Unerman

Responses to risk in tournaments pp. 53-62

Frederick W. Rankin and Todd L. Sayre