Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

From Elsevier
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2010, volume 35, articles 8

The dynamics of incentive contracting: The role of learning in the diffusion process pp. 721-736

Jasmijn C. Bol and Frank Moers

Social capital and management control systems: A study of a non-government organization pp. 737-756

Robert H. Chenhall, Matthew Hall and David Smith

The effect of depreciation method choice on asset selling prices pp. 757-774

Scott B. Jackson, Theodore C. Rodgers and Brad Tuttle

Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice pp. 775-791

Martin Kornberger, Chris Carter and Anne Ross-Smith

2010, volume 35, articles 7

The organizational dynamics of Enterprise Risk Management pp. 659-675

Marika Arena, Michela Arnaboldi and Giovanni Azzone

Understanding financial crisis through accounting models pp. 676-688

Dirk J. Bezemer

The role of performance measurement and evaluation in building organizational capabilities and performance pp. 689-706

Jennifer Grafton, Anne M. Lillis and Sally K. Widener

The influence of organizational justice on accountant whistleblowing pp. 707-717

Deborah L. Seifert, John T. Sweeney, Jeff Joireman and John M. Thornton

2010, volume 35, articles 5

Creating dynamic tensions through a balanced use of management control systems pp. 499-523

Julia Mundy

Consultancy outputs and the purification of accounting technologies pp. 524-545

Mark Christensen and Peter Skærbæk

Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk pp. 546-557

Carolyn Strand Norman, Anna M. Rose and Jacob M. Rose

Nationality and differences in auditor risk assessment: A research note with experimental evidence pp. 558-564

Ed O'Donnell and Jenice Prather-Kinsey

2010, volume 35, articles 4

Editorial pp. 393-393

Christopher S. Chapman

Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies pp. 394-415

Alex Nicholls

'A dense mass of petty accountability': Accounting in the service of cultural imperialism during the Irish Famine, 1846-1847 pp. 416-430

Philip O'Regan

The language of US corporate environmental disclosure pp. 431-443

Charles H. Cho, Robin Roberts and Dennis M. Patten

"Continuous" budgeting: Reconciling budget flexibility with budgetary control pp. 444-461

Natalie Frow, David Marginson and Stuart Ogden

Validation in interpretive management accounting research pp. 462-477

Kari Lukka and Sven Modell

The effect of CEO reputation and explanations for poor performance on investors' judgments about the company's future performance and management pp. 478-495

Anna M. Cianci and Steven E. Kaplan

2010, volume 35, articles 3

Identity narratives under threat: A study of former members of Arthur Andersen pp. 275-300

Yves Gendron and Laura F. Spira

Accounting information and managerial work pp. 301-315

Matthew Hall

The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models pp. 316-333

W. Robert Knechel, Steven E. Salterio and Natalia Kochetova-Kozloski

From inspection to auditing: Audit and markets as linked ecologies pp. 334-359

Andrea Mennicken

Traditional accountants and business professionals: Portraying the accounting profession after Enron pp. 360-376

Garry D. Carnegie and Christopher J. Napier

Accounting for the dissolution of a nation state: Scotland and the Treaty of Union pp. 377-392

Crawford Spence

2010, volume 35, articles 2

Different uses of performance measures: The evaluation versus reward of production managers pp. 141-164

Paula van Veen-Dirks

[In]visible [in]tangibles: Visual portraits of the business élite pp. 165-183

Jane Davison

Accounting and strategising: A case study from new product development pp. 184-204

Brian Jørgensen and Martin Messner

Calculating profit: A historical perspective on the development of capitalism pp. 205-221

Steven Toms

Behavioral changes following the collaborative development of an accounting information system pp. 222-237

Leslie Eldenburg, Naomi Soderstrom, Veronda Willis and Anne Wu

Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach pp. 238-251

Joseph J. Schultz , James Lloyd Bierstaker and Ed O'Donnell

Accounting and international relations: Britain, Spain and the Asiento treaty pp. 252-273

Salvador Carmona, Rafael Donoso and Stephen P. Walker

2010, volume 35, articles 1

Reiterations and anticipations - And many, many thanks pp. 1-1

Christopher S. Chapman

Lifestyle, status and occupational differentiation in Victorian accountancy pp. 2-22

John Richard Edwards and Stephen P. Walker

Accounting and the construction of the retired person pp. 23-46

Cameron Graham

Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet pp. 47-62

Rob Gray

Eco-control: The influence of management control systems on environmental and economic performance pp. 63-80

Jean-François Henri and Marc Journeault

Sources of power and infrastructural conditions in medieval governmental accounting pp. 81-94

Michael John Jones

Disclosing conflicts of interest - Do experience and reputation matter? pp. 95-107

Christopher Koch and Carsten Schmidt

The role of accounting devices in performing corporate strategy pp. 108-124

Peter Skærbæk and Kjell Tryggestad

A moral solution to the moral hazard problem pp. 125-139

Douglas E. Stevens and Alex Thevaranjan

2009, volume 34, articles 8

Reflections and projections - and many, many thanks pp. 887-894

Anthony G. Hopwood

Memory, transaction records, and The Wealth of Nations pp. 895-917

Sudipta Basu, Marcus Kirk and Greg Waymire

The limits of accountability pp. 918-938

Martin Messner

Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions pp. 939-956

Alan J. Richardson and Eksa Kilfoyle

No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability pp. 957-970

John Roberts

Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer pp. 971-987

Peter Skærbæk

(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article pp. 988-998

Sebastian Botzem and Sigrid Quack

2009, volume 34, articles 6-7

Mentoring and turnover intentions in public accounting firms: A research note pp. 695-704

Matthew Hall and David Smith

South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants pp. 705-721

Theresa Hammond, Bruce M. Clayton and Patricia J. Arnold

How formal performance evaluation affects trust between superior and subordinate managers pp. 722-737

Frank Hartmann and Sergeja Slapnicar

Short and long translations: Management accounting calculations and innovation management pp. 738-754

Jan Mouritsen, Allan Hansen and Carsten Ørts Hansen

'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship pp. 755-769

Alex Nicholls

Making imaginary worlds real: The case of expensing employee stock options pp. 770-786

Sue Ravenscroft and Paul F. Williams

Accountants as layoff survivors: A research note pp. 787-795

John T. Sweeney and Jeffery J. Quirin

The economic crisis and accounting: Implications for the research community pp. 797-802

Anthony G. Hopwood

Global financial crisis: The challenge to accounting research pp. 803-809

Patricia J. Arnold

The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis pp. 810-825

Christopher Humphrey, Anne Loft and Margaret Woods

The crisis of fair-value accounting: Making sense of the recent debate pp. 826-834

Christian Laux and Christian Leuz

The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices pp. 835-848

Brendan McSweeney

The risk management of nothing pp. 849-855

Michael Power

Accounting for self interest in the credit crisis pp. 856-867

John Roberts and Megan Jones

Financial crisis and the silence of the auditors pp. 868-873

Prem Sikka

Ranking accounting journals using dissertation citation analysis: A research note pp. 875-885

Kam C. Chan, Kam C. Chan, Gim S. Seow and Kinsun Tam

2009, volume 34, articles 5

Exploring the interface between accounting and finance pp. 549-550

Anthony G. Hopwood

Merchants' accounts, performance assessment and decision making in mercantilist Britain pp. 551-570

John Richard Edwards, Graeme Dean and Frank Clarke

Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting pp. 571-588

Alan J. Richardson

An analysis of changes to a team-based incentive plan and its effects on productivity, product quality, and absenteeism pp. 589-618

Francisco J. Román

Tracking the numbers: Across accounting and finance, organizations and markets pp. 619-637

Hendrik Vollmer, Andrea Mennicken and Alex Preda

The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management pp. 638-653

Yuval Millo and Donald MacKenzie

From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance pp. 654-674

Martha Poon

Brief encounters: Calculation and the interaction order of anonymous electronic markets pp. 675-693

Alex Preda

2009, volume 34, articles 3-4

A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance pp. 305-321

Laurie L. Burney, Christine A. Henle and Sally K. Widener

Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies pp. 322-347

Antonio Davila, George Foster and Mu Li

Order and accounting as a performative ritual: Evidence from ancient Egypt pp. 348-380

Mahmoud Ezzamel

Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK pp. 381-408

Carlos Ramirez

The organizational context of professionalism in accounting pp. 409-427

Roy Suddaby, Yves Gendron and Helen Lam

Commentary on Roy Suddaby, Yves Gendron and Helen Lam "the organizational context of professionalism in accounting" pp. 428-432

Prem Sikka

Accounting and the environment pp. 433-439

Anthony G. Hopwood

Making things the same: Gases, emission rights and the politics of carbon markets pp. 440-455

Donald MacKenzie

Emission rights: From costless activity to market operations pp. 456-468

Allan Cook

The evolution of emissions trading in the European Union - The role of policy networks, knowledge and policy entrepreneurs pp. 469-487

Marcel Braun

The European Emissions Trading Scheme: An exploratory study of how companies learn to account for carbon pp. 488-498

Anita Engels

Toward a different debate in environmental accounting: The cases of carbon and cost-benefit pp. 499-534

Larry Lohmann

Civilizing markets: Carbon trading between in vitro and in vivo experiments pp. 535-548

Michel Callon

2009, volume 34, articles 2

Information system integration, enabling control and performance pp. 151-169

Christopher S. Chapman and Lili-Anne Kihn

Perceived stakeholder influences and organizations' use of environmental audits pp. 170-187

Nicole Darnall, Inshik Seol and Joseph Sarkis

Environmental uncertainty and managers' use of discretionary accruals pp. 188-205

Dipankar Ghosh and Lori Olsen

Identification through technical analysis: A study of charting and UK non-professional investors pp. 206-221

Philip Roscoe and Carole Howorth

The impact of auditor rotation on auditor-client negotiation pp. 222-243

Karl J. Wang and Brad M. Tuttle

The effect of cost information on buyer-supplier negotiations in different power settings pp. 245-266

Alexandra Van den Abbeele, Filip Roodhooft and Luk Warlop

Accounting for control and trust building in interfirm transactional relationships pp. 267-283

Ed Vosselman and Jeltje van der Meer-Kooistra

Publishing in accounting journals: A fair game? pp. 285-304

Peter Moizer

2009, volume 34, articles 1

Media legitimacy and corporate environmental communication pp. 1-27

Walter Aerts and Denis Cormier

Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s pp. 28-57

Nicolas Berland and Eve Chiapello

National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands pp. 58-84

E. Pieter Jansen, Kenneth A. Merchant and Wim A. Van der Stede

Books to be practiced: Memory, the power of the visual, and the success of accounting pp. 85-118

Paolo Quattrone

The construction of auditability: MBA rankings and assurance in practice pp. 119-140

Clinton Free, Steven E. Salterio and Teri Shearer

Management accounting as normal social science pp. 141-150

Hendrik Vollmer