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Volume 1, 1976 - Volume 63, 2017

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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

AOS Science Direct Link | Journal Bibliographies

Earl, M. J. 1978. Prototype systems for accounting, information and control. Accounting, Organizations and Society 3(2): 161-170.

Eden, L., M. T. Dacin and W. P. Wan. 2001. Standards across borders: Crossborder diffusion of the arm's length standard in North America. Accounting, Organizations and Society 26(1): 1-23.

Edwards, J. R. and S. P. Walker. 2010. Lifestyle, status and occupational differentiation in Victorian accountancy. Accounting, Organizations and Society 35(1): 2-22.

Edwards, J. R., G. Dean and F. Clarke. 2009. Merchants’ accounts, performance assessment and decision making in mercantilist Britain. Accounting, Organizations and Society 34(5): 551-570.

Edwards, J. R., G. Dean, F. Clarke and P. Wolnizer. 2013. Accounting academic elites: The tale of ARIA. Accounting, Organizations and Society 38(5): 365-381.

Edwards, J. R., H. M. Coombs and H. T. Greener. 2002. British central government and "the mercantile system of double entry" bookkeeping: A study of ideological conflict. Accounting, Organizations and Society 27(7): 637-658.

Edwards, J. R., M. Anderson and R. A. Chandler. 2007. Claiming a jurisdiction for the “Public Accountant” in England prior to organisational fusion. Accounting, Organizations and Society 32(1-2): 61-100.

Efferin, S. and T. Hopper. 2007. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society 32(3): 223-262.

Elbannan, M. and W. McKinley. 2006. A theory of the corporate decision to resist FASB standards: An organization theory perspective. Accounting, Organizations and Society 31(7): 601-622.

Eldenburg, L., N. Soderstrom, V. Willis and A. Wu. 2010. Behavioral changes following the collaborative development of an accounting information system. Accounting, Organizations and Society 35(2): 222-237.

Emett, S. A. and M. W. Nelson. 2015. Discussion of "The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship".  Accounting, Organizations and Society (46): 115-118.

Emett, S. A. and M. W. Nelson. 2017. Reporting accounting changes and their multi-period effects. Accounting, Organizations and Society (57): 52-72.

Empson, L. 2004. Organizational identity change: Managerial regulation and member identification in an accounting firm acquisition. Accounting, Organizations and Society 29(8): 759-781.

Emsley, D. 2000. Variance analysis and performance: Two empirical studies. Accounting, Organizations and Society 25(1): 1-12.

Engels, A. 2009. The European emissions trading scheme: An exploratory study of how companies learn to account for carbon. Accounting, Organizations and Society 34(3-4): 488-498.

Englund, H., J. Gerdin and J. Burns. 2011. 25 years of Giddens in accounting research: Achievements, limitations and the future. Accounting, Organizations and Society 36(8): 494-513. (Review of 65 papers related to Giddens' structuration theory).

Enis, C. R. 1988. The impact of current-value data on the predictive judgments of investors. Accounting, Organizations and Society 13(2): 123-145.

Epstein, M., E. Flamholtz and J. J. McDonough. 1976. Corporate social accounting in the United States of America: State of the art and future prospects. Accounting, Organizations and Society 1(1): 23-42.

Erb, C. and C. Pelger. 2015. "Twisting words"? A study of the construction and reconstruction of reliability in financial standard-setting. Accounting, Organizations and Society (40): 13-40.

Erhart, R., M. D. Mahlendorf, M. Reimer and U. Schaffer. 2017. Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers. Accounting, Organizations and Society (61): 36-52.

Eskenazi, P. I, F. G. H. Hartmann and W. J. R. Rietdijk. 2016. Why controllers compromise on their duties: EEG evidence on the role of the human mirror neuron system. Accounting, Organizations and Society (50): 41-50.

Espeland, W. N. and P. M. Hirsch. 1990. Ownership changes, accounting practice and the redefinition of the corporation. Accounting, Organizations and Society 15(1-2): 77-96.

Ettredge, M., E. E. Fuerherm and C. Li. 2014. Fee pressure and audit quality. Accounting, Organizations and Society 39(4): 247-263.

Euske, K. J. and A. Riccaboni. 1999. Stability to profitability: Managing interdependencies to meet a new environment. Accounting, Organizations and Society 24(5-6): 463-481.

Evans, J. H. III., B. L. Lewis and J. M. Patton. 1986. An economic modeling approach to contingency theory and management control. Accounting, Organizations and Society 11(6): 483-498.

Everett, J., D. Neu and A. S. Rahaman. 2007. Accounting and the global fight against corruption. Accounting, Organizations and Society 32(6): 513-542.

Ewusi-Mensah, K. 1981. The external organization environment and its impact on management information systems. Accounting, Organizations and Society 6(4): 301-316.

Ezzamel, M. 2009. Order and accounting as a performative ritual: Evidence from ancient Egypt. Accounting, Organizations and Society 34(3-4): 348-380.

Ezzamel, M. and J. Z. Xiao. 2015. The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics. Accounting, Organizations and Society (44): 60-84.

Ezzamel, M. and M. Bourn. 1990. The roles of accounting information systems in an organization experiencing financial crisis. Accounting, Organizations and Society 15(5): 399-424.

Ezzamel, M., H. Willmott and F. Worthington. 2004. Accounting and management - Labour relations: The politics of production in the 'factory with a problem'. Accounting, Organizations and Society 29(3-4): 269-302.

Ezzamel, M., H. Willmott and F. Worthington. 2008. Manufacturing shareholder value: The role of accounting in organizational transformation. Accounting, Organizations and Society 33(2-3): 107-140.

Ezzamel, M., K. Robson and P. Stapleton. 2012. The logics of budgeting: Theorization and practice variation in the education field. Accounting, Organizations and Society 37(5): 281-303.

Ezzamel, M., S. Lilley and J. Willmott. 2004. Accounting representation and the road to commercial salvation. Accounting, Organizations and Society 29(8): 783-813.

Ezzamel, M., Z. J. Xiao and A. Pan. 2007. Political ideology and accounting regulation in China. Accounting, Organizations and Society 32(7/8): 669-700.

Faircloth, A. W. and D. N. Ricchiute. 1981. Ambiguity intolerance and financial reporting alternatives. Accounting, Organizations and Society 6(1): 53-67.

Fanning, K. and M. D. Piercey. 2014. Internal auditors' use of interpersonal likability, arguments, and accounting information in a corporate governance setting. Accounting, Organizations and Society 39(8): 575-589.

Fauré, B. and L. Rouleau. 2011. The strategic competence of accountants and middle managers in budget making. Accounting, Organizations and Society 36(3): 167-182.

Fayard, D., L. S. Lee, R. A. Leitch and W. J. Kettinger. 2012. Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains. Accounting, Organizations and Society 37(3): 168-187.

Ferris, K. R. 1977. Perceived uncertainty and job satisfaction in the accounting environment. Accounting, Organizations and Society 2(1): 23-28.

Ferris, K. R. 1981. Organizational commitment and performance in a professional accounting firm. Accounting, Organizations and Society 6(4): 317-325.

Ferris, K. R. 1982. Perceived environmental uncertainty, organizational adaptation, and employee performance: A longitudinal study in professional accounting firms. Accounting, Organizations and Society 7(1): 13-25.

Ferris, K. R. 1982. Educational predictors of professional pay and performance. Accounting, Organizations and Society 7(3): 225-230.

Ferris, K. R. and D. F. Larcker. 1983. Explanatory variables of auditor performance in a large public accounting firm. Accounting, Organizations and Society 8(1): 1-11.

Ferris, K. R., J. F. Dillard and L. Nethercott. 1980. A comparison of V-I-E model predictions: A cross-national study in professional accounting firms. Accounting, Organizations and Society 5(4): 361-368.

Firth, M. 1979. Consensus views and judgment models in materiality decisions. Accounting, Organizations and Society 4(4): 283-295.

Firth, M. 1996. The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures. Accounting, Organizations and Society 21(7-8): 629-654.

Fischer, M. D. and E. Ferlie. 2013. Resisting hybridisation between modes of clinical risk management: Contradiction, contest, and the production of intractable conflict. Accounting, Organizations and Society 38(1): 30-49.

Fischer, M. J. 1996. "Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study. Accounting, Organizations and Society 21(2-3): 219-242.

Fisher, C. 1996. The impact of perceived environmental uncertainty and individual differences on management requirements: A research note. Accounting, Organizations and Society 21(4): 361-369.

Fisher, J. 1994. Technological interdependence, labor production functions, and control systems. Accounting, Organizations and Society 19(6): 493-505.

Fisher, J., J. R. Frederickson and S. A. Peffer. 2002. The effect of information asymmetry on negotiated budgets: An empirical investigation. Accounting, Organizations and Society 27(1-2): 27-43.

Fisher, J. G., J. R. Frederickson and S. A. Peffer. 2006. Budget negotiations in multi-period settings. Accounting, Organizations and Society 31(6): 511-528.

Flamholtz, D. T. 1983. The markets and hierarchies framework: A critique of the model's applicability to accounting and economic development. Accounting, Organizations and Society 8(2- 3): 147-151.

Flamholtz, E. 1976. The impact of human resource valuation on management decisions: A laboratory experiment. Accounting, Organizations and Society 1(2-3): 153-165.

Flamholtz, E. and E. Cook. 1978. Connotative meaning and its role in accounting change: A field study. Accounting, Organizations and Society 3(2): 115-139.

Flamholtz, E. G. 1980. The mission of the UCLA conference on the role of accounting in organizations and society. Accounting, Organizations and Society 5(1): 3.

Flamholtz, E. G. 1980. The process of measurement in managerial accounting: A psycho-technical systems perspective. Accounting, Organizations and Society 5(1): 31-42.

Flamholtz, E. G. 1983. Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives. Accounting, Organizations and Society 8(2- 3): 153-169.

Flamholtz, E. G. 1987. Valuation of human assets in a securities brokerage firm: An empirical study. Accounting, Organizations and Society 12(4): 309-318.

Flamholtz, E. G., T. K. Das and A. S. Tsui. 1985. Toward an integrative framework of organizational control. Accounting, Organizations and Society 10(1): 35-50.

Flesher, T. K. and D. L. Flesher. 1979. Managerial accounting in an early 19th century German-American religious commune. Accounting, Organizations and Society 4(4): 297-304.

Fligstein, N. 1998. The politics of quantification. Accounting, Organizations and Society 23(3): 325-331.

Fogarty, T. J. 1992. Organizational socialization in accounting firms: A theoretical framework and agenda for future research. Accounting, Organizations and Society 17(2): 129-149.

Fogarty, T. J. 1996. The imagery and reality of peer review in the U. S.: Insights from institutional theory. Accounting, Organizations and Society 21(2-3): 243-267.

Fogarty, T. J. and R. K. Rogers. 2005. Financial analysts' reports: An extended institutional theory evaluation. Accounting, Organizations, and Society 30(4): 331-356.

Fogarty, T. J., V. S. Radcliffe and D. R. Campbell. 2006. Accountancy before the fall: The AICPA vision project and related professional enterprises. Accounting, Organizations and Society 31(1): 1-25.

Foster, B. P. and T. J. Ward. 1994. Theory of perpetual management accounting innovation lag in hierarchical organizations. Accounting, Organizations and Society 19(4-5): 401-411.

Fourcade, M. and K. Healy. 2013. Classification situations: Life-chances in the neoliberal era. Accounting, Organizations and Society 38(8): 559-572.

Frances, J. and E. Garnsey. 1996. Supermarkets and suppliers in the United Kingdom: System integration, information and control. Accounting, Organizations and Society 21(6): 591-610.

Francis, J. R. 1994. Auditing, hermeneutics, and subjectivity. Accounting, Organizations and Society 19(3): 235-269.

Francis, J. R. 2011. Auditing without borders. Accounting, Organizations and Society 36(4-5): 318-323.

Frank, M. L. and V. B. Hoffman. 2015. Discussion of construal instructions and professional skepticism in evaluating complex estimates. Accounting, Organizations and Society (46): 56-58.

Free, C. 2008. Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers. Accounting, Organizations and Society 33(6): 629-662.

Free, C., S. E. Salterio and T. Shearer. 2009. The construction of auditability: MBA rankings and assurance in practice. Accounting, Organizations and Society 34(1): 119-140.

Froud, J. 2003. The private finance initiative: Risk, uncertainty and the state. Accounting, Organizations and Society 28(6): 567-589.

Froud, J., K. Williams, C. Haslam, S. Johal and J. Williams. 1998. Caterpillar: Two stories and an argument. Accounting, Organizations and Society 23(7): 685-708.

Frow, N., D. Marginson and S. Ogden. 2010. “Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society 35(4): 444-461.

Fullerton, R. R. and C. S. McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27(8): 711-735. (Summary).

Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2013. Management accounting and control practices in a lean manufacturing environment Accounting, Organizations and Society 38(1): 50-71.

Fung, S. Y. K., F. A. Gul and S. Radhakrishnan. 2015. Corporate political connections and the 2008 Malaysian election. Accounting, Organizations and Society (43): 67-86.

Gabbioneta, C., R. Greenwood, P. Mazzola and M. Minoja. 2013. The influence of the institutional context on corporate illegality. Accounting, Organizations and Society 38(6-7):484-504.

Gallhofer, S. and J. Haslam. 1991. The aura of accounting in the context of a crisis: Germany and the first world war. Accounting, Organizations and Society 16(5-6): 487-520.

Gambling, T. 1976. Systems dynamics and human resource accounting. Accounting, Organizations and Society 1(2 & 3): 167-174.

Gambling, T. 1976. Human resource accounting: Past, present and future; Edwin H. Caplan and Stephen Landekich (New York: National Association of Accountants, 1975). Accounting, Organizations and Society 1(2 & 3): 167-174.

Gambling, T. 1977. Magic, accounting and morale. Accounting, Organizations and Society 2(2): 141-151.

Gambling, T. 1985. The accountant's guide to the galaxy, including the profession at the end of the universe. Accounting, Organizations and Society 10(4): 415-425.

Gambling, T. 1987. Accounting for rituals. Accounting, Organizations and Society 12(4): 319-329.

Ganguly, A. R., J. H. Kagel and D. V. Moser. 1994. The effects of biases in probability judgments on market prices. Accounting, Organizations and Society 19(8): 675-700.

Gassen, J. 2014. Causal inference in empirical archival financial accounting research. Accounting, Organizations and Society 39(7): 535-544.

Gaynor, L. M., L. McDaniel and T. L. Yohn. 2011. Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes. Accounting, Organizations and Society 36(3): 125-134.

Geiger, D. R. and C. D. Ittner. 1996. The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society 21(6): 549-567.

Gendron, Y. 2002. On the role of the organization in auditors' client-acceptance decisions. Accounting, Organizations and Society 27(7): 659-684.

Gendron, Y. and J. Bedard. 2006. On the constitution of audit committee effectiveness. Accounting, Organizations and Society 31(3): 211-239.

Gendron, Y. and L. F. Spira. 2010. Identity narratives under threat: A study of former members of Arthur Andersen. Accounting, Organizations and Society 35(3): 275-300.

Gendron, Y., D. J. Cooper and B. Townley. 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society 32(1-2): 101-129.

Gerdin, J. 2005. Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations, and Society 30(2): 99-126.

Gerdin, J. and J. Greve. 2004. Forms of contingency fit in management accounting research - A critical review. Accounting, Organizations and Society 29(3-4): 303-326.

Gerdin, J. and J. Greve. 2008. The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society 33(7-8): 995-1009.

Ghosh, D. 2000. Complementary arrangements of organizational factors and outcomes of negotiated transfer prices. Accounting, Organizations and Society 25(7): 661-682.

Ghosh, D. and L. Olsen. 2009. Environmental uncertainty and managers’ use of discretionary accruals. Accounting, Organizations and Society 34(2): 188-205.

Ghosh, D. and R. F. Lusch. 2000. Outcome effect, controllability and performance evaluation of managers: Some field evidence from multi-outlet businesses. Accounting, Organizations and Society 25(4-5): 411-425.

Ghoul, S. E., O. Guedhami and J. Pittman. 2016. Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. Accounting, Organizations and Society (54): 60-81.

Gibbins, M. and K. Jamal. 1993. Problem-centered research and knowledge-based theory in the professional accounting setting. Accounting, Organizations and Society 18(5): 451-466.

Gibbins, M., S. McCracken and S. E. Salterio. 2010. The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society 35(6): 579-595.

Gietzmann, M. B. 1996. Incomplete contracts and the make or buy decision: Governance design and attainable flexibility. Accounting, Organizations and Society 21(6): 611-626.

Gietzmann, M. B. and R. Quick. 1998. Capping auditor liability: The German experience. Accounting, Organizations and Society 23(1): 81-103.

Ginzberg, M. J. 1980. An organizational contingencies view of accounting and information systems implementation. Accounting, Organizations and Society 5(4): 369-382.

Giroux, G. A., A. G. Mayper and R. L. Daft. 1986. Organization size, budget cycle, and budget related influence in city governments: An empirical study. Accounting, Organizations and Society 11(6): 499-519.

Glatzer, W. 1981. An overview of the international development in macro social indicators. Accounting, Organizations and Society 6(3): 219-234.

Glautier, M. W. E. 1976. La compatabilite des ressources humaines; Edmond Marques. (Editions Hommes et Techniques, Suresnes, France, 1974, pp. 136). Accounting, Organizations and Society 1(2 & 3): 284.

Goetz, J. F., Jr., P. C. Morrow and J. C. McElroy. 1991. The effect of accounting firm size and member rank on professionalism. Accounting, Organizations and Society 16(2): 159-165.

Golman, R. and S. Bhatia. 2012. Performance evaluation inflation and compression. Accounting, Organizations and Society 37(8): 534-543.

Gopalakrishnan, M., T. Libby, J. A. Samuels and D. Swenson. 2015. The effect of cost goal specificity and new product development process on cost reduction performance. Accounting, Organizations and Society (42): 1-11.

Gordon, F. E., J. G. Rhode and K. A. Merchant. 1977. The effects of salary and human resource accounting disclosures on small group relations and performance. Accounting, Organizations and Society 2(4): 295-305.

Gordon, L. A. 1989. Benefit-cost analysis and resource allocation decisions. Accounting, Organizations and Society 14(3): 247-258.

Gordon, L. A. and D. Miller. 1976. A contingency framework for the design of accounting information systems. Accounting, Organizations and Society 1(1): 59-69.

Gordon, L. A. and K. J. Smith. 1992. Postauditing capital expenditures and firm performance: The role of asymmetric information. Accounting, Organizations and Society 17(8): 741-757.

Gordon, L. A. and V. K. Naraynan. 1984. Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation. Accounting, Organizations and Society 9(1): 33-47.

Gordon, L. A., D. F. Larcker and F. D. Tuggle. 1978. Strategic decision processes and the design of accounting information systems. Accounting, Organizations and Society 3(3-4): 203-213.

Gordon, L. A., S. Haka and A. G. Schick. 1984. Strategies for systems implementation: The case of zero base budgeting. Accounting, Organizations and Society 9(2): 111-123.

Gosselin, M. 1997. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society 22(2): 105-122. (Summary).

Govindarajan, V. 1980. The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts. Accounting, Organizations and Society 5(4): 383-392.

Govindarajan, V. 1984. Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society 9(2): 125-135.

Govindarajan, V. and A. K. Gupta. 1985. Linking control systems to business unit strategy: Impact on performance. Accounting, Organizations and Society 10(1): 51-66.

Grabner, I. and F. Moers. 2013. Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society 38(6-7): 407-419.

Grabner, I. and G. Speckbacher. 2016. The cost of creativity: A control perspective. Accounting, Organizations and Society (48): 31-42.

Gracia, L. and L. Oats. 2012. Boundary work and tax regulation: A Bourdieusian view. Accounting, Organizations and Society 37(5): 304-321.

Grafton, J., A. M. Lillis and S. K. Widner. 2010. The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society 35(7): 689-706.

Graham, C. 2008. Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout. Accounting, Organizations and Society 33(7-8): 756-782.

Graham, C. 2010. Accounting and the construction of the retired person. Accounting, Organizations and Society 35(1): 23-46.

Graves, O. F., D. L. Flesher and R. E. Jordon. 1996. Pictures and the bottom line: The television epistemology of U. S. annual reports. Accounting, Organizations and Society 21(1): 57-88.

Gray, B. 1990. The enactment of management control systems: A critique of Simons. Accounting, Organizations and Society 15(1-2): 145-148.

Gray, R. 1992. Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability. Accounting, Organizations and Society 17(5): 399-425.

Gray, R. 2002. The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society 27(7): 687-708.

Gray, R. 2010. Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 35(1): 47-62.

Grey, C. 1998. On being a professional in a "big six" firm. Accounting, Organizations and Society 23(5-6): 569-587.

Griffin, P. A. 1980. Discussion of policy models in accounting: A critical commentary. Accounting, Organizations and Society 5(1): 65-69.

Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713. (Summary).

Grojer, J. and A. Stark. 1977. Social accounting: A Swedish attempt. Accounting, Organizations and Society 2(4): 349-385.

Groot, T. L. C. M. and K. A. Merchant. 2000. Control of international joint ventures. Accounting, Organizations and Society 25(6): 579-607.

Grove, H. D., T. J. Mock and K. B. Ehrenreich. 1977. A review of human resource accounting measurement systems from a measurement theory perspective. Accounting, Organizations and Society 2(3): 219-236.

Guénin-Paracini, H., B. Malsch and A. M. Paillé. 2014. Fear and risk in the audit process. Accounting, Organizations and Society 39(4): 264-288.

Guerreiro, M. S., L. L. Rodrigues and R. Craig. 2012. Voluntary adoption of international financial reporting standards by large unlisted companies in Portugal - Institutional logics and strategic responses. Accounting, Organizations and Society 37(7): 482-499.

Guilding, C. 1999. Competitor-focused accounting: An exploratory note. Accounting, Organizations and Society 24(7): 583-595.

Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).

Gul, F A. 1984. An empirical study of the usefulness of human resources turnover costs in Australian accounting firms. Accounting, Organizations and Society 9(3-4): 233-239.

Gul, F. A. and Y. M. Chia. 1994. The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction. Accounting, Organizations and Society 19(4-5): 413-426.

Hagg, I., A. Magnusson and L. A. Samuelson. 1988. Research on budgetary control in the nordic countries - A survey. Accounting, Organizations and Society 13(5): 535-547.

Hagg, I. and G. Hedlund. 1979. "Case studies" in accounting research. Accounting, Organizations and Society 4(1-2): 135-143.

Haka, S. F. 1987. Capital budgeting techniques and firm specific contingencies: A correlational analysis. Accounting, Organizations and Society 12(1): 31-48.

Hakansson, H. and J. Lind. 2004. Accounting and network coordination. Accounting, Organizations and Society 29(1): 51-72.

Hales, J. 2015. Discussion of "The effects of forecast type and performance-based incentives on the quality of management forecasts". Accounting, Organizations and Society (46): 19-22.

Hall, M. 2008. The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society 33(2-3): 141-163.

Hall, M. 2010. Accounting information and managerial work. Accounting, Organizations and Society 35(3): 301-315.

Hall, M. and B. O'Dwyer. 2017. Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society. Accounting, Organizations and Society (63): 1-5.

Hall, M. and D. Smith. 2009. Mentoring and turnover intentions in public accounting firms: A research note. Accounting, Organizations and Society 34(6-7): 695-704.

Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.

Hammond, T. and A. Preston. 1992. Culture, gender and corporate control: Japan as "other". Accounting, Organizations and Society 17(8): 795-808.

Hammond, T. and D. W. Streeter. 1994. Overcoming barriers: Early African-American certified public accountants. Accounting, Organizations and Society 19(3): 271-288.

Hammond, T., B. M. Clayton and P. J. Arnold. 2009. South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants. Accounting, Organizations and Society 34(6-7): 705-721.

Hammond, T. D. 1997. From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988. Accounting, Organizations and Society 22(1): 29-53.

Hanlon, G. 1997. Commercialising the service class and economic restructuring - A response to my critics. Accounting, Organizations and Society 22(8): 843-855.

Hanninen, S. 1995. Accountability lost?: An environmental struggle over the economic feasibility of incineration. Accounting, Organizations and Society 20(2-3): 175-192.

Harding, N. and J. Mckinnon. 1997. User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness. Accounting, Organizations and Society 22(1): 55-67.

Harrell, A. and P. Harrison. 1994. An incentive to shirk, privately held information, and manager's project evaluation decisions. Accounting, Organizations and Society 19(7): 569-577.

Harrell, A., M. Taylor and E. Chewning. 1989. An examination of management's ability to bias the professional objectivity of internal auditors. Accounting, Organizations and Society 14(3): 259-269.

Harrell, A. M. and H. D. Klick. 1980. Comparing the impact of monetary and nonmonetary human asset measures on executive decision making. Accounting, Organizations and Society 5(4): 393-400.

Harrell, A. M. and M. J. Stahl. 1984. McClelland's trichotomy of needs theory and the job satisfaction and work performance of CPA firm professionals. Accounting, Organizations and Society 9(3-4): 241-252.

Harrison, G. L. 1992. The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes. Accounting, Organizations and Society 17(1): 1-15.

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Luckett, P. F. and M. K. Hirst. 1989. The impact of feedback on inter-rater agreement and self insight in performance evaluation decisions. Accounting, Organizations and Society 14(5-6): 379-387.

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Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28(2-3): 169-249. (Summary).

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Lukka, K. 1988. Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society 13(3): 281-301.

Lukka, K. 1998. Total accounting in action: Reflections on Sten Jonsson's accounting for improvement. Accounting, Organizations and Society 23(3): 333-342.

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Lukka, K. and E. Kasanen. 1996. Is accounting a global or a local discipline? Evidence from major research journals. Accounting, Organizations and Society 21(7-8): 755-773.

Lukka, K. and M. Granlund. 2002. The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society 27(1-2): 165-190.

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Macintosh, N. B. 1981. A contextual model of information systems. Accounting, Organizations and Society 6(1): 39-52.

Macintosh, N. B. and R. L. Daft. 1987. Management control systems and departmental interdependencies: An empirical study. Accounting, Organizations and Society 12(1): 49-61.

Macintosh, N. B. and R. W. Scapens. 1990. Structuration theory in management accounting. Accounting, Organizations and Society 15(5): 455-477.

Macintosh, N. B., T. Shearer, D. B. Thornton and M. Welker. 2000. Accounting as simulacrum and hyperreality: Perspectives on income and capital. Accounting, Organizations and Society 25(1): 13-50.

MacKenzie, D. 2009. Making things the same: Gases, emission rights and the politics of carbon markets. Accounting, Organizations and Society 34(3-4): 440-455.

Magner, N., R. B. Welker and T. L. Campbell. 1995. The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note. Accounting, Organizations and Society 20(7-8): 611-618.

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Maitre, P. 1978. The measurement of the creation and distribution of wealth in a firm by the method of surplus accounts. Accounting, Organizations and Society 3(3-4): 227-236.

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Malsch, B. 2013. Politicizing the expertise of the accounting industry in the realm of corporate social responsibility. Accounting, Organizations and Society 38(2): 149-168.

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Maltby, J. 1997. Accounting and the soul of the middle class: Gustav Freytag's soll und haben. Accounting, Organizations and Society 22(1): 69-87.

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Manninen, A. 1996. The production of knowledge in accounting. Accounting, Organizations and Society 21(7-8): 655-674.

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Marginson, D. and S. Ogden. 2005. Coping with ambiguity through the budget: The positive effects of budgetary targets on managers' budgeting behaviours. Accounting, Organizations, and Society 30(5): 435-456.

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Mattessich, R. 1995. Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science. Accounting, Organizations and Society 20(4): 259-284.

Mattessich, R. 2003. Accounting representation and the onion model of reality: A comparison with Baudrillard's orders of simulacra and his hyperreality. Accounting, Organizations and Society 28(5): 443-470.

Mauldin, E. G. and L. V. Ruchala. 1999. Towards a meta-theory of accounting information systems. Accounting, Organizations and Society 24(4): 317-331.

Maunders, K. T. and B. J. Foley. 1984. Information disclosure and the role of the accountant in collective bargaining - Some comments. Accounting, Organizations and Society 9(1): 99-106.

Maupin, R. J. and C. R. Lehman. 1994. Talking heads: Stereotypes, status, sex-roles and satisfaction of female and male auditors. Accounting, Organizations and Society 19(4-5): 427-437.

Mautz, R. D. Jr. 1990. Inflation-adjusted disclosures and the determination of ability to pay in collective bargaining. Accounting, Organizations and Society 15(4): 273-295.

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McDonough, J. 1983. "If I end up with more responsibility and less control - forget it": A discussant's perspective. Accounting, Organizations and Society 8(2- 3): 191-193.

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McKenna, E. F. 1980. An analysis of leadership patterns in the finance function. Accounting, Organizations and Society 5(3): 297-310.

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McKinley, W., L. A. Ponemon and A. G. Schick. 1996. Auditors' perceptions of client firms: The stigma of decline and the stigma of growth. Accounting, Organizations and Society 21(2-3): 193-213.

McKinstry, S. 1996. Designing the annual reports of Burton PLC from 1930 to 1994. Accounting, Organizations and Society 21(1): 89-111.

McKinstry, S. 1997. Status building: Some reflections on the architectural history of chartered accountants' hall, London, 1889-1893. Accounting, Organizations and Society 22(8): 779-798.

McLeay, S. 1983. Value added: A comparative study. Accounting, Organizations and Society 8(1): 31-56.

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McRoberts, H. A. and J. Hudson. 1985. Auditing program evaluations: The Canadian case. Accounting, Organizations and Society 10(4): 493-502.

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McSweeney, B. 2000. Looking forward to the past. Accounting, Organizations and Society 25(8): 767-786.

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Mear, R. and M. Firth. 1987. Assessing the accuracy of financial analyst security return predictions. Accounting, Organizations and Society 12(4): 331-340.

Medawar, C. 1976. The social audit: A political view. Accounting, Organizations and Society 1(4): 389-394.

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Mennicken, A. 2008. Connecting worlds: The translation of international auditing standards into post-Soviet audit practices. Accounting, Organizations and Society 33(4-5): 384-414.

Mennicken, A. 2010. From inspection to auditing: Audit and markets as linked ecologies. Accounting, Organizations and Society 35(3): 334-359.

Merchant, K. A. 1984. Influences on departmental budgeting: An empirical examination of a contingency model. Accounting, Organizations and Society 9(3-4): 291-307.

Merchant, K. A. 1985. Organizational controls and discretionary program decision making: A field study. Accounting, Organizations and Society 10(1): 67-85.

Merchant, K. A. 1985. Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society 10(2): 201-210.

Merchant, K. A. 1990. The effects of financial controls on data manipulation and management myopia. Accounting, Organizations and Society 15(4): 297-313.

Merchant, K. A., W. A. Van der Stede and L. Zheng. 2003. Disciplinary constraints on the advantage of knowledge: The case of organizational incentive systems. Accounting, Organizations and Society 28(2-3): 251-286.

Merchant, K. A., W. Chow and C. A. Wu. 1995. Measurement, evaluation and reward of profit center managers: A cross-cultural field study. Accounting, Organizations and Society 20(7-8): 619-638.

Merino, B. D. 1993. An analysis of the development of accounting knowledge: A pragmatic approach. Accounting, Organizations and Society 18(2-3): 163-185.

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Messner, M. 2009. The limits of accountability. Accounting, Organizations and Society 34(8): 918-938.

Meyer, J. W. 1983. On the celebration of rationality: Some comments on Boland and Pondy. Accounting, Organizations and Society 8(2-3): 235-240.

Meyer, J. W. 1986. Social environments and organizational accounting. Accounting, Organizations and Society 11(4-5): 345-356.

Meyer, J. W. 1990. Sources and effects of decisions: A comment on Brunsson. Accounting, Organizations and Society 15(1-2): 61-65.

Mezias, S. J. 1994. Financial meltdown as normal accident: The case of the American savings and loan industry. Accounting, Organizations and Society 19(2): 181-192.

Mia, L. 1988. Managerial attitude, motivation and the effectiveness of budget participation. Accounting, Organizations and Society 13(5): 465-475.

Mia, L. 1989. The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note. Accounting, Organizations and Society 14(4): 347-357.

Mia, L. and R. H. Chenhall. 1994. The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society 19(1): 1-13.

Mikes, A. 2011. From counting risk to making risk count: Boundary-work in risk management. Accounting, Organizations and Society 36(4-5): 226-245.

Miller, P. 1986. Accounting for progress - National accounting and planning in France: A review essay. Accounting, Organizations and Society 11(1): 83-104.

Miller, P. 1990. On the interrelations between accounting and the state. Accounting, Organizations and Society 15(4): 315-338.

Miller, P. 1991. Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U. K. in the 1960s. Accounting, Organizations and Society 16(8): 733-762.

Miller, P. 1997. The multiplying machine. Accounting, Organizations and Society 22(3-4): 355-364.

Miller, P. and C. Napier. 1993. Genealogies of calculation. Accounting, Organizations and Society 18(7-8): 631-647.

Miller, P. and T. O'Leary. 1987. Accounting and the construction of the governable person. Accounting, Organizations and Society 12(3): 235-265.

Miller, P. and T. O'Leary. 1990. Making accountancy practical. Accounting, Organizations and Society 15(5): 479-498.

Miller, P. and T. O'Leary. 1993. Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance. Accounting, Organizations and Society 18(2-3): 187-206.

Miller, P. and T. O'Leary. 1994. Accounting, "economic citizenship" and the spatial reordering of manufacture. Accounting, Organizations and Society 19(1): 15-43.

Miller, P. and T. O'Leary. 1998. Finding things out. Accounting, Organizations and Society 23(7): 709-714.

Miller, P., L. Kurunmäki and T. O’Leary. 2008. Accounting, hybrids and the management of risk. Accounting, Organizations and Society 33(7-8): 942-967.

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Mills, P. A. 1993. The courts, accounting evolution and freedom of contract: A comment of the case law research. Accounting, Organizations and Society 18(7-8): 765-781.

Mills, P. A. and J. J. Young. 1999. From contract to speech: The courts and CPA licensing laws 1921-1996. Accounting, Organizations and Society 24(3): 243-262.

Mirvis, P. H. and B. A. Macy. 1976. Accounting for the costs and benefits of human resource development programs: An interdisciplinary approach. Accounting, Organizations and Society 1(2-3): 179-193.

Mirvis, P. H. and E. E. Lawler III. 1983. Systems are not solutions: Issues in creating information systems that account for the human organization. Accounting, Organizations and Society 8(2- 3): 175-190.

Mitchell, A., P. Sikka and H. Willmott. 1998. Sweeping it under the carpet: The role of accountancy firms in moneylaundering. Accounting, Organizations and Society 23(5-6): 589-607.

Mitroff, I. I. and R. O. Mason. 1983. Can we design systems for managing messes? or, why management information systems are uninformative. Accounting, Organizations and Society 8(2- 3): 195-203.

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Montagna, P. 1991. Accounting elites and accounting theory. Accounting, Organizations and Society 16(1): 93-99.

Moon, P. 1990. Some experimental evidence on functional fixation: A research note. Accounting, Organizations and Society 15(3): 193-198.

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Moores, K. and G. T. Steadman. 1986. The comparative viewpoints of groups of accountants: More on the entity - proprietary debate. Accounting, Organizations and Society 11(1): 19-34.

Moores, K. and S. Yuen. 2001. Management accounting systems and organizational configuration: A life-cycle perspective. Accounting, Organizations and Society 26(4-5): 351-389. (Summary).

Morales, J. and C. Lambert. 2013. Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society 38(3): 228-244.

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