Abdel-Khalik, A. R. and B. B. Ajinkya. 1983. An evaluation of "the everyday accountant and researching his reality".  Accounting, Organizations and Society 8(4): 375-384.

Abernethy, M. A. and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20(4): 241-258.

Abernethy, M. A. and E. Vagnoni. 2004. Power, organization design and managerial behavior. Accounting, Organizations and Society 29(3-4): 207-225.

Abernethy, M. A. and J. U. Stoelwinder. 1991. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 16(2): 105-120.

Abernethy, M. A. and J. U. Stoelwinder. 1995. The role of professional control in the management of complex organizations. Accounting, Organizations and Society 20(1): 1-17.

Abernethy, M. A. and P. Brownell. 1997. Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society 22(3-4): 233-248. 

Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).

Accounting, Organizations and Society. 1976. Towards a human resource accounting bibliography. Accounting, Organizations and Society 1(2-3): 271-279.

Accounting, Organizations and Society. 1978. Towards a bibliography of the French social accounting literature. Accounting, Organizations and Society 3(2): 175-181.

Accounting, Organizations and Society. 1983. Social accounting in Australia and the pacific. Accounting, Organizations and Society 8(4): 419-420.

Accounting, Organizations and Society. 1985. Two tributes to David Rosenberg. Accounting, Organizations and Society 10(3): 353-357. 

Accounting, Organizations and Society. 2007. The Academy of Accounting Historians 2007 Vangermeersch manuscript award. Accounting, Organizations and Society 32(3): 303.

Accounting, Organizations and Society. 2008. Imagining business: Reflecting on the visual power of management, organising and government practices. Accounting, Organizations and Society 33(1): 103-104.

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets. Accounting, Organizations and Society 29(7): 609-626. 

Acland, D. 1976. The effects of behavioral indicators on investor decisions: An exploratory study. Accounting, Organizations and Society 1(2-3): 133-142.

Adams, C. A. and G. Harte. 1998. The changing portrayal of the employment of women in British banks' and retail companies' corporate reports. Accounting, Organizations and Society 23(8): 781-812.

Aerts, W. 1994. On the use of accounting logic as an explanatory category in narrative accounting disclosures. Accounting, Organizations and Society 19(4-5): 337-353.

Aerts, W. 2005. Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations, and Society 30(6): 493-517.

Aerts, W. and D. Cormier. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34(1): 1-27.

Ahrens, T. 1996. Styles of accountability. Accounting, Organizations and Society 21(2-3): 139-173.

Ahrens, T. 1997. Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22(7): 617-637.

Ahrens, T. 2008. Overcoming the subjective-objective divide in interpretive management accounting research. Accounting, Organizations and Society 33(2-3): 292-297.

Ahrens, T. and C. S. Chapman. 2006. Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society 31(8): 819-841.

Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).

Ahrens, T. and M. Mollona. 2007. Organisational control as cultural practice - A shop floor ethnography of a Sheffield steel mill. Accounting, Organizations and Society 32(4-5): 305-331.

Allee, K. D., N. Bhattacharya, E. L. Black and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3): 201-222.

Al-Tuwaijri, S. A., T. E. Christensen and K. E. Hughes II. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29(5-6): 447-471.

Alvesson, M. and D. Karreman. 2004. Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm. Accounting, Organizations and Society 29(3-4): 423-444.

Amernic, J. H. 1985. The roles of accounting in collective bargaining. Accounting, Organizations and Society 10(2): 227-253.

Amey, L. R. 1979. Towards a new perspective on accounting control. Accounting, Organizations and Society 4(4): 247-258.

Anderson, J. C., E. N. Johnson and P. M. J. Reckers. 1994. Perceived effects of gender, family structure, and physical appearance on career progression in public accounting. Accounting, Organizations and Society 19(6): 483-491.

Anderson, M. J. 1988. A comparative analysis of information search and evaluation behavior of professional and non-professional analysts. Accounting, Organizations and Society 13(5): 431-446.

Anderson, M. J. and G. S. Potter. 1998. On the use of regression and verbal protocol analysis in modeling analysts' behavior in an unstructured task environment: A methodological note. Accounting, Organizations and Society 23(5-6): 435-450.

Anderson, S. W. and S. M. Young. 1999. The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society 24(7): 525-559.

Anderson, S. W. and W. N. Lanen. 1999. Economic transition, strategy and the evolution of management accounting practices: The case of India. Accounting, Organizations and Society 24(5-6): 379-412.

Anderson, S.W., D. Glenn and K. Sedatole. 2000. Sourcing parts of complex products: Evidence on transactions costs, high-powered incentives and ex-post opportunism. Accounting, Organizations and Society 25(8): 723-749.

Anderson, S. W., J. W. Hesford and S. M. Young. 2002. Factors influencing the performance of activity based costing teams: A field study of ABC model development time in the automobile industry. Accounting, Organizations and Society 27(3): 195-211. (Summary).

Anderson-Gough, F., C. Grey and K. Robson. 2001. Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society 26(2): 99-122.

Anderson-Gough, F., C. Grey and K. Robson. 2005. “Helping them to forget..”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations, and Society 30(5): 469-490.

Anell, B. 1985. Exercises in arbitrariness and ambiguity - A study of twelve cost benefit analyses of industrial disinvestment decisions. Accounting, Organizations and Society 10(4): 479-492.

Annisette, M. 2000. Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society 25(7): 631-659.

Annisett, M. 2003. The colour of accountancy: Examining the salience of race in a professionalisation. Accounting, Organizations and Society 28(7-8): 639-674.

Ansari, S. L. 1977. An integrated approach to control system design. Accounting, Organizations and Society 2(2): 101-112.

Ansari, S. L. 1979. Towards an open systems approach to budgeting. Accounting, Organizations and Society 4(3): 149-161.

Ansari, S. L. and J. J. McDonough. 1980. Intersubjectivity - the challenge and opportunity for accounting. Accounting, Organizations and Society 5(1): 129-142. 

Ansari, S. and K. J. Euske. 1987. Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society 12(6): 549-570.

Aranya, N., J. Pollock and J. Amernic. 1981. An examination of professional commitment in public accounting. Organizations and Society 6(4): 271-280. 

Aranya, N., R. Lachman and J. Amernic. 1982. Accountants' job satisfaction: A path analysis. Accounting, Organizations and Society 7(3): 201-215. 

Argyris C. 1977. Organizational learning and management information systems. Accounting, Organizations and Society 2(2): 113-123.

Argyris, C. 1988. Producing knowledge that is generalizable and usable for practice: A review. Accounting, Organizations and Society 13(1): 101-106.

Argyris, C. 1990. The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society 15(6): 503-511.

Armstrong, P. 1985. Changing management control strategies: The role of competition between accountancy and other organisational professions. Accounting, Organizations and Society 10(2): 129-148.

Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12(5): 415-436.

Armstrong, P. 1991. Contradiction and social dynamics in the capitalist agency relationship. Accounting, Organizations and Society 16(1): 1-25.

Armstrong, P. 2002. The costs of activity-based management. Accounting, Organizations and Society 27(1-2): 99-120.

Arnold, P. and T. Hammond. 1994. The role of accounting in ideological conflict: Lessons from the South African divestment movement. Accounting, Organizations and Society 19(2): 111-126.

Arnold, P. J. 1991. Accounting and the state: Consequences of merger and acquisition accounting in the U. S. hospital industry. Accounting, Organizations and Society 16(2): 121-140.

Arnold, P. J. 1998. The limits of postmodernism in accounting history: The Decatur experience. Accounting, Organizations and Society 23(7): 665-684.

Arnold, P. J. 2005. Disciplining domestic regulation: the World Trade Organization and the market for professional services. Accounting, Organizations, and Society 30(4): 299-330.

Arnold, P. J. 2009. Global financial crisis: The challenge to accounting research. Accounting, Organizations and Society 34(6-7): 803-809.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.

Arrington, C. E. and J. R. Francis. 1989. Letting the chat out of the bag: Deconstruction, privilege and accounting research. Accounting, Organizations and Society 14(1-2): 1-28.

Arrington, C. E. and J. R. Francis. 1993. Accounting as a human practice: The appeal of other voices. Accounting, Organizations and Society 18(2-3): 105-106.

Arrington, C. E. and J. R. Francis. 1993. Giving economic accounts: Accounting as cultural practice. Accounting, Organizations and Society 18(2-3): 107-124.

Arrington, C. E. and W. Schweiker. 1992. The rhetoric and rationality of accounting research. Accounting, Organizations and Society 17(6): 511-533.

Arunachalam, V. 2004. Electronic data interchange: An evaluation of alternative organizational forms. Accounting, Organizations and Society 29(3-4): 227-241.

Arunachalam, V. and G. Beck. 2002. Functional fixation revisited: The effects of feedback and repeated measures design on information processing changes in response to an accounting change. Accounting, Organizations and Society 27(1-2): 1-25.

Asare, S. K. and A. Wright. 1997. Hypothesis revision strategies in conducting analytical procedures. Accounting, Organizations and Society 22(8): 737-755.

Ashkanasy, N. M. and S. Holmes. 1995. Perceptions of organizational ideology following merger: A longitudinal study of merging accounting firms. Accounting, Organizations and Society 20(1): 19-34.

Ashton, R. H. 1976. Deviation-amplifying feedback and unintended consequences of management accounting systems. Accounting, Organizations and Society 1(4): 289-300.

Bailey, D. 1990. Accounting in the shadow of Stalinism. Accounting, Organizations and Society 15(6): 513-525.

Baiman, S. 1990. Agency research in managerial accounting: A second look. Accounting, Organizations and Society 15(4): 341-371.

Baiman, S. and M. V. Rajan. 2002. Incentive issues in inter-firm relationships. Accounting, Organizations and Society 27(3): 213-238.

Baines, A. and K. Langfield-Smith. 2003. Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society 28(7-8): 675-698.

Ballas, A. A. 1998. The creation of the auditing profession in Greece. Accounting, Organizations and Society 23(8): 715-736.

Bamber, E. M., R. J. Ramsay and R. M. Tubbs. 1997. An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing. Accounting, Organizations and Society 22(3-4): 249-268.

Bamber, L. S., T. E. Christensen and K. M. Gaver. 2000. Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization. Accounting, Organizations and Society 25(2): 103-129.

Bame-Aldred, C. W. and T. Kida. 2007. A comparison of auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society 32(6): 497-511.

Bandury, J. and J. E. Nahapiet. 1979. Towards a framework for the study of the antecedents and consequences of information systems in organizations. Accounting, Organizations and Society 4(3): 163-177. 

Banker, R. D., I. R. Bardhan and T. Chen. 2008. The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society 33(1): 1-19.

Bao, B. and D. Bao. 1989. LIFO adoption: A technology diffusion analysis. Accounting, Organizations and Society 14(4): 303-319.

Bao, B., D. Bao and M. A. Vasarhelyi, 1986. A stochastic model of professional accountant turnover. Accounting, Organizations and Society 11(3): 289-296.

Bariff, M. L. and J. R. Galbraith. 1978. Intraorganizational power considerations for designing information systems. Accounting, Organizations and Society 3(1): 15-27.

Barker, P. C. and K. Monks. 1998. Irish women accountants and career progression: A research note. Accounting, Organizations and Society 23(8): 813-823.

Barnes, P. and J. Webb. 1986. Management information changes and functional fixation: Some experimental evidence from the public sector. Accounting, Organizations and Society 11(1): 1-18.

Barrett, M. D. J. Cooper and K. Jamal. 2005. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30(1): 1-24.

Bartoshesky, F. 1981. Raynond A. Bauer: A list of his works. Accounting, Organizations and Society 6(3): 263-270.

Baskerville, R. F. 2003. Hofstede never studied culture. Accounting, Organizations and Society 28(1): 1-14.

Baskerville-Morley, R. F. 2005. A research note: the unfinished business of culture. Accounting, Organizations, and Society 30(4): 389-391.

Basu, S., M. Kirk and G. Waymire. 2009. Memory, transaction records, and The Wealth of Nations. Accounting, Organizations and Society 34(8): 895-917.

Baxter, J. and W. F. Chua. 2003. Alternative management accounting research - Whence and whither. Accounting, Organizations and Society 28(2-3): 97-126.

Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.

Bealing, W. E. Jr. 1994. Actions speak louder than words: An institutional perspective on the Securities and Exchange Commission. Accounting, Organizations and Society 19(7): 555-567.

Bealing, W. E. Jr., M. W. Dirsmith and T. Fogarty. 1996. Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges. Accounting, Organizations and Society 21(4): 317-338.

Beard, V. 1994. Popular culture and professional identity: Accountants in the movies. Accounting, Organizations and Society 19(3): 303-318.

Beaulieu, P. R. 1996. A note on the role of memory in commercial loan officers' use of accounting and character information. Accounting, Organizations and Society 21(6): 515-528.

Bedard, J. 1989. Expertise in auditing: Myth or reality? Accounting, Organizations and Society 14(1-2): 113-131.

Bedford, N. M. 1976. The corporate report: A discussion. Accounting, Organizations and Society 1(1): 111-114.

Beelde, I. D. 2002. Creating a profession 'out of nothing'? The case of the Belgian auditing profession. Accounting, Organizations and Society 27(4-5): 447-470.

Belkaoui, A. 1978. Linguistic relativity in accounting. Accounting, Organizations and Society 3(2): 97-104.

Belkaoui, A. 1980. The impact of socio-economic accounting systems on the investment decision: An empirical study. Accounting, Organizations and Society 5(3): 263-283.

Belkaoui, A. 1981. The relationship between self-disclosure style and attitudes to responsibility accounting. Accounting, Organizations and Society 6(4): 281-289.

Benke, R. L. Jr. and J. G. Rhode. 1980. The job satisfaction of higher level employees in large certified public accounting firms. Accounting, Organizations and Society 5(2): 187-201.

Benschop, Y. and H. E. Meihuizen. 2002. Keeping up gendered appearances: Representations of gender in financial annual reports. Accounting, Organizations and Society 27(7): 611-636.

Benston, G. J. 1982. Accounting and corporate accountability. Accounting, Organizations and Society 7(2): 87-105.

Benston, G. J. 1984. Rejoinder to "accounting and corporate accountability: An extended comment". Accounting, Organizations and Society 9(3-4): 417-419.

Berland, N. and E. Chiapello. 2009. Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s. Accounting, Organizations and Society 34(1): 28-57.

Berry, A. J., T. Capps, D. Cooper, P. Ferguson, T. Hooper and E. A. Lowe. 1985. Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society 10(1): 3-28.

Bhimani, A. 1993. Indeterminacy and the specificity of accounting change: Renault 1898-1938. Accounting, Organizations and Society 18(1): 1-39.

Bhimani, A. 1994. Accounting and the emergence of "economic man". Accounting, Organizations and Society 19(8): 637-674.

Bhimani, A. 1999. Mapping methodological frontiers in cross-national management control research. Accounting, Organizations and Society 24(5-6): 413-440.

Bhimani, A. 2003. A study of the emergence of management accounting system ethos and its influence on perceived system success. Accounting, Organizations and Society 28(6): 523-548.

Biggs, S. F. 1984. Financial analysts' information search in the assessment of corporate earning power. Accounting, Organizations and Society 9(3-4): 313-323.

Birnberg, J. G. 1976. Toward defining the accountant's role in the evaluation of social programs.  Accounting, Organizations and Society 1(1): 5-10.

Birnberg, J. G. 1978. Biblioscene editorial. Accounting, Organizations and Society 3(2): 173-174.

Birnberg, J. G. 1980. The role of accounting in financial disclosure. Accounting, Organizations and Society 5(1): 71-80.

Birnberg, J. G. 1986. Discussion of Covaleski and Aiken. Accounting, Organizations and Society 11(4-5): 321-325.

Birnberg, J. G. and C. Snodgrass. 1988. Culture and control: A field study. Accounting, Organizations and Society 13(5): 447-464.

Birnberg, J. G. and J. A. Craft. 1976. Human resource accounting: Eric Flamholtz. (Encino, California: Dickenson Publishing Company, 1974.) Accounting, Organizations and Society 1(2 & 3): 281-283.

Birnberg, J. G. and M. D. Shields. 1984. The role of attention and memory in accounting decisions. Accounting, Organizations and Society 9(3-4): 365-382.

Birnberg, J. G. and R. J. Boland. 1988. In memory of Louis R. Pondy; 9 March 1938 - 16 July 1987. Accounting, Organizations and Society 13(3): 325-328.

Birnberg, J. G., I. H. Frieze and M. D. Shields, 1977. The role of attribution theory in control systems. Accounting, Organizations and Society 2(3): 189-200.

Birnberg, J. G., L. Turopolec and S. M. Young. 1983. The organizational context of accounting. Accounting, Organizations and Society 8(2-3): 111-129. 

Birnberg, J. G., L. Turopolec and S. M. Young. 1983. Reply to J. Buckley. Accounting, Organizations and Society 8(2-3): 137-138. 

Birnberg, J. G., V. B. Hoffman and S. Yuen. 2008. The accounting demand for information in China and the US - A research note. Accounting, Organizations and Society 33(1): 20-32.

Bisbe, J. and D. Otley. 2004. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society 29(8): 709-737.

Bjorn-Andersen, N. and P. H. Pedersen. 1980. Computer facilitated changes in the management power structure. Accounting, Organizations and Society 5(2): 203-216.

Blanthorne, C. and S. Kaplan. 2008. An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior. Accounting, Organizations and Society 33(7-8): 684-703.

Blocher, E., R. P. Moffie and R. W. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11(6): 457-470.

Bloom, R., P. T. Elgers and D. Murray. 1984. Functional fixation in product pricing: A comparison of individuals and groups. Accounting, Organizations and Society 9(1): 1-11.

Bloomfield, B. P. and T. Vurdubakis. 1997. Visions of organization and organizations of vision: The representational practices of information systems development. Accounting, Organizations and Society 22(7): 639-668.

Bloomfield, R., R. Libby and M. W. Nelson. 1999. Confidence and the welfare of less-informed investors. Accounting, Organizations and Society 24(8): 623-647.

Boden, R. and J. Froud. 1996. Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom. Accounting, Organizations and Society 21(6): 529-547.

Boland, R. J. Jr. 1979. Control, causality and information system requirements. Accounting, Organizations and Society 4(4): 259-272.

Boland, R. J. Jr. 1981. A study in system design: C. West Churchman and Chris Argyris. Accounting, Organizations and Society 6(2): 109-118.

Boland, R. J. Jr. 1987. Discussion of "accounting and the construction of the governable person." Accounting, Organizations and Society 12(3): 267-272.

Boland, R. J. Jr. 1989. Beyond the objectivist and the subjectivist: Learning to read accounting as text. Accounting, Organizations and Society 14(5-6): 591-604.

Boland, R. J. Jr. 1993. Accounting and the interpretive act. Accounting, Organizations and Society 18(2-3): 125-146.

Boland, R. J. Jr. 1996. Why shared meanings have no place in structuration theory: A reply to Scapens and Macintosh. Accounting, Organizations and Society 21(7-8): 691-697.

Boland, R. J. Jr. and L. R. Pondy. 1983. Accounting in organizations: A union of natural and rational perspectives. Accounting, Organizations and Society 8(2-3): 223-234.

Boland, R. J. Jr. and L. R. Poudy. 1986. The micro dynamics of a budget-cutting process: Modes, models and structure. Accounting, Organizations and Society 11(4-5): 403-422.

Boland, R. J. Jr., A. K. Sharma and P. S. Afonso. 2008. Designing management control in hybrid organizations: The role of path creation and morphogenesis. Accounting, Organizations and Society 33(7-8): 899-914.

Bonner, S. E. 1994. A model of the effects of audit task complexity. Accounting, Organizations and Society 19(3): 213-234.

Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345. (Summary).

Bonner, S. E., J. W. Hesford, W. A. Van der Stede and S. M. Young. 2006. The most influential journals in academic accounting. Accounting, Organizations and Society 31(7): 663-685.

Bonner, S. E., R. Libby and M. W. Nelson. 1997. Audit category knowledge as a precondition to learning from experience. Accounting, Organizations and Society 22(5): 387-410.

Booth, P. and A. K. D. Schulz. 2004. The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions. Accounting, Organizations and Society 29(5-6): 473-488.

Borthick, A. F., M. B. Curtis and R. S. Sriram. 2006. Accelerating the acquisition of knowledge structure to improve performance in internal control reviews. Accounting, Organizations and Society 31(4-5): 323-342.

Botzem, S. and S. Quack. 2009. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34(8): 988-998.

Bougen, P. D. 1989. The emergence, roles and consequences of an accounting - industrial relations interaction. Accounting, Organizations and Society 14(3): 203-234.

Bougen, P. D. 1994. Joking apart: The serious side to the accountant stereotype. Accounting, Organizations and Society 19(3): 319-335.

Bougen, P. D. 1997. Spain, July 1988: Some observations on becoming professional. Accounting, Organizations and Society 22(8): 757-777.

Bougen, P. D., S. G. Ogden and Q. Outram. The appearance and disappearance of accounting: Wage determination in the U.K. coal industry. Accounting, Organizations and Society 15(3): 149-170.

Bouwens, J. and M. A. Abernethy. 2000. The consequences of customization on management accounting system design. Accounting, Organizations and Society 25(3): 221-241. (Summary).

Bouwman, M. J. 1984. Expert vs. novice decision making in accounting: A summary. Accounting, Organizations and Society 9(3-4): 325-327.

Bouwman, M. J., P. A. Frishoff and P. Frishoff. 1987. How do financial analysts make decisions? A process model of the investment screening decision. Accounting, Organizations and Society 12(1): 1-29.

Bowman, E. H. and M. Haire. 1976. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society 1(1): 11-21.

Braun, M. 2009. The evolution of emissions trading in the European Union - The role of policy networks, knowledge and policy entrepreneurs. Accounting, Organizations and Society 34(3-4): 469-487.

Braun, R. L. 2000. The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting. Accounting, Organizations and Society 25(3): 243-259.

Bricker, R. and N. Chandar. 2000. Where Berle and Means went wrong: A reassessment of capital market agency and financial reporting. Accounting, Organizations and Society 25(6): 529-554.

Briers, M. and M. Hirst. 1990. The role of budgetary information in performance evaluation. Accounting, Organizations and Society 15(4): 373-398.

Briers, M. and W. F. Chua. 2001. The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society 26(3): 237-269.

Brocheler, V., S. Maijoor and A. van Witteloostuijn. 2004. Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992. Accounting, Organizations and Society 29(7): 627-646. 

Brockhoff, K. 1979. A note on external social reporting by German companies: A survey of 1973 company reports. Accounting, Organizations and Society 4(1-2): 77-85.

Bromwich, M. 1980. Discussion of multidimensional accounting and distributed databases: Their implications for organizations and society. Accounting, Organizations and Society 5(1): 125-128.

Bromwich, M. 1990. The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting, Organizations and Society 15(1-2): 27-46.

Brooks, L. J. Jr. 1980. An attitude survey approach to the social audit: The Southam Press experience. Accounting, Organizations and Society 5(3): 341-355.

Brown, C. 1985. Causal reasoning in performance assessment: Effects of cause and effect temporal order and covariation. Accounting, Organizations and Society 10(3): 255-266.

Brown, G. A., R. Collins and D. B. Thornton. 1993. Professional judgment and accounting standards. Accounting, Organizations and Society 18(4): 275-289.

Brown, L. D. 1996. Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis. Accounting, Organizations and Society 21(7-8): 723-754.

Brown, L. D., J. C. Gardner and M. A. Vasarhelyi. 1987. An analysis of the research contributions of Accounting, Organizations and Society, 1976-1984. Accounting, Organizations and Society 12(2): 193-204.

Brownell, P. 1983. Leadership style, budgetary participation and managerial behavior.  Accounting, Organizations and Society 8(4): 307-321.

Brownell, P. and A. S. Dunk. 1991. Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation. Accounting, Organizations and Society 16(8): 693-703.

Brozovsky, J. A. and F. M. Richardson. 1998. The effects of information availability on the benefits accrued from enhancing auditing firm reputation. Accounting, Organizations and Society 23(8): 767-779.

Brunsson, N. 1990. Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making. Accounting, Organizations and Society 15(1-2): 47-59.

Brunsson, N. 1993. Ideas and actions: Justification and hypocrisy as alternatives to control. Accounting, Organizations and Society 18(6): 489-506.

Bryer, R. 2006. Capitalist accountability and the British Industrial Revolution: The Carron Company, 1759–circa. 1850. Accounting, Organizations and Society 31(8): 687-734.

Bryer, R. A. 1991. Accounting for the "railway mania" of 1845 - A great railway swindle? Accounting, Organizations and Society 16(5-6): 439-486.

Bryer, R. A. 1993. The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism? Accounting, Organizations and Society 18(7-8): 649-690.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part one: Theory. Accounting, Organizations and Society 25(2): 131-162.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part two: Evidence. Accounting, Organizations and Society 25(4-5): 327-381.

Bryer, R. A. 2005. A Marxist accounting history of the British industrial revolution: A review of evidence and suggestions for research. Accounting, Organizations and Society 30(1): 25-65.

Buchheit, S. 2003. Reporting the cost of capacity. Accounting, Organizations and Society 28(6): 549-565.

Buchman, T. A. 1985. An effect of hindsight on predicting bankruptcy with accounting information. Accounting, Organizations and Society 10(3): 267-285.

Buckley, J. W. 1980. Policy models in accounting: A critical commentary. Accounting, Organizations and Society 5(1): 49-64.

Buckley, J. W. 1983.  Comments on "the organizational context of accounting". Accounting, Organizations and Society 8(2-3): 131-135. 

Bullen, M. L. and E. G. Flamholtz. 1985. A theoretical and empirical investigation of job satisfaction and intended turnover in the large CPA firm. Accounting, Organizations and Society 10(3): 287-302.

Burchell, S., C. Clubb, A. Hopwood, J. Hughes and J. Nahapiet. 1980. The roles of accounting in organizations and society. Accounting, Organizations and Society 5(1): 5-27.

Burchell, S. C. Clubb and A. G. Hopwood. 1985. Accounting in its social context: Towards a history of value in the United Kingdom. Accounting, Organizations and Society 10(4): 381-413.

Burnett, R. D. and D. R. Hansen. 2008. Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society 33(6): 551-581.

Burney, L. L., C. A. Henle and S. K. Widener. 2009. A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance. Accounting, Organizations and Society 34(3-4): 305-321.

Burrell, G. 1987. No accounting for sexuality. Accounting, Organizations and Society 12(1): 89-101.

Burrows, G. and C. Black. 1998. Profit sharing in Australian big 6 accounting firms: An exploratory study. Accounting, Organizations and Society 23(5-6): 517-530.

Burton, F. G., M. Coller and B. Tuttle. 2006. Market responses to qualitative information from a group polarization perspective. Accounting, Organizations and Society 31(2): 107-127.

Butt, J. L. and T. L. Campbell. 1989. The effects of information order and hypothesis-testing strategies on auditors' judgments. Accounting, Organizations and Society 14(5-6): 471-479.

Buzby, S. L. and H. Falk. 1978. A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society 3(3-4): 191-201.

Cadez, S. and C. Guilding. 2008. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society 33(7-8): 836-863.

Caglio, A. and A. Ditillo. 2008. A review and discussion of management control in inter-firm relationships: Achievements and future directions. Accounting, Organizations and Society 33(7-8): 865-898.

Callon, M. 2009. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society 34(3-4): 535-548.

Cammann, C. 1976. Effects of the use of control systems. Accounting, Organizations and Society 1(4): 301-313.

Campbell, J. E. 1984. An application of protocol analysis to the "Little GAAP" controversy. Accounting, Organizations and Society 9(3-4): 329-342.

Cannon, J. A. 1976. Applying the human resource account framework in an international airline. Accounting, Organizations and Society 1(2 & 3): 253-263.

Caramanis, C. V. 2002. The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'. Accounting, Organizations and Society 27(4-5): 379-408.

Caramanis, C. V. 2005. Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993–2001. Accounting, Organizations, and Society 30(3): 195-221.

Cardinaels, E. 2008. The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting, Organizations and Society 33(6): 582-602.

Carlsson, J, P. Ehn, B. Erlander, M. Perby and A. Sandberg. 1978. Planning and control from the perspective of labour: A short presentation of the demos project. Accounting, Organizations and Society 3(3-4): 249-260.

Carmona, S., M. Ezzamel and F. Gutierrez. 1997. Control and cost accounting practices in the Spanish royal tobacco factory. Accounting, Organizations and Society 22(5): 411-446.

Carmona, S., M. Ezzamel and F. Gutierrez. 2002. The relationship between accounting and spatial practices in the factory. Accounting, Organizations and Society 27(3): 239-274.

Carnegie, G. D. and J. R. Edwards. 2001. The construction of the professional accountant: The case of the Incorporated Institute Of Accountants, Victoria (1886). Accounting, Organizations and Society 26(4-5): 301-325.

Carpenter, B. and M. Dirsmith. 1993. Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective. Accounting, Organizations and Society 18(1): 41-63.

Carpenter, B. W. and M. W. Dirsmith. 1992. Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective. Accounting, Organizations and Society 17(8): 709-739.

Carpenter, B. W., M. W. Dirsmith and P. P. Gupta. 1994. Materiality judgments and audit firm culture: Social-behavioral and political perspectives. Accounting, Organizations and Society 19(4-5): 355-380.

Carpenter, V. L. and E. H. Feroz. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting, Organizations and Society 17(7): 613-643.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carper, W. B. and J. Posey. 1976. The validity of selected surrogate measures of human resource value: A field study. Accounting, Organizations and Society 1(2 & 3):  143-151.

Carruthers, B. G. 1995. Accounting, ambiguity, and the new institutionalism. Accounting, Organizations and Society 20(4): 313-328.

Catasús, B. and U. Johanson. 2008. Jan-Erik Gröjer: An appreciation. Accounting, Organizations and Society 33(6): 677-679. (Obituary).

Cavalluzzo, K. S. and C. D. Ittner. 2004. Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society 29(3-4): 243-267.

Chalmers, K. and J. M. Godfrey. 2004. Reputation costs: The impetus for voluntary derivative financial instruments reporting. Accounting, Organizations and Society 29(2): 95-125.

Chalos, P. and N. G. O'Connor. 2004. Determinants of the use of various control mechanisms in US-Chinese joint ventures. Accounting, Organizations and Society 29(7): 591-707. 

Chambers, R. J. 1980. The myths and the science of accounting. Accounting, Organizations and Society 5(1): 167-180.

Chan, J. L. 1979. Corporate disclosure in occupational safety and health: Some empirical evidence. Accounting, Organizations and Society 4(4): 273-281.

Chan, K. C., K. C. Chan, G. S. Seow and K. Tam. 2009. Ranking accounting journals using dissertation citation analysis: A research note. Accounting, Organizations and Society 34(6-7): 875-885.

Chandler, A. D. Jr., and J. Daems. 1979. Administrative coordination, allocation and monitoring: A comparative analysis of the emergence of accounting and organization in the U.S.A. and Europe. Accounting, Organizations and Society 4(1-2): 3-20.

Chang, L., M. Cheng and K. T. Trotman. 2008. The effect of framing and negotiation partner’s objective on judgments about negotiated transfer prices. Accounting, Organizations and Society 33(7-8): 704-717.

Chapman, C. S. 1997. Reflections on a contingent view of accounting. Accounting, Organizations and Society 22(2): 189-205.

Chapman, C. S. 1998. Accountants in organisational networks. Accounting, Organizations and Society 23(8): 737-766.

Chapman, C. S. 2005. Not because they are new: Developing the contribution of enterprise resource planning systems to management control research. Accounting, Organizations, and Society 30(7-8): 685-689.

Chapman, C. S. and L. Kihn. 2009. Information system integration, enabling control and performance. Accounting, Organizations and Society 34(2): 151-169.

Charnes, A. and W. W. Cooper. 1980. Auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 87-107.

Charnes, A., C. Colantoni and W. W. Cooper. 1976. A futurological justification for historical cost and multi-dimensional accounting. Accounting, Organizations and Society 1(4): 315-337.

Chen, K. H. and E. L. Summers. 1981. A study of reporting probabilistic accounting figures. Accounting, Organizations and Society 6(1): 1-15.

Chenhall, R. and D. Morris. 1991. The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions. Accounting, Organizations and Society 16(1): 27-46.

Chenhall, R. H. 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3): 127-168. (Summary).

Chenhall, R. H. 2005. Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations, and Society 30(5): 395-422.

Chenhall, R. H. 2008. Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society 33(4-5): 517-550.

Chenhall, R. H. and K. Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 23(3): 243-264. (Summary).

Chenhall, R. H. and P. Brownell. 1988. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society 13(3): 225-233.

Cherns, A. B. 1978. Alienation and accountancy. Accounting, Organizations and Society 3(2): 105-114.

Chewning, E. G. Jr. and A. M. Harrell. 1990. The effect of information load on decision makers' cue utilization levels and decision quality in a financial distress decision task. Accounting, Organizations and Society 15(6): 527-542.

Chewning, E. G. Jr., M. Coller and B. Tuttle. 2004. Do market prices reveal the decision models of sophisticated investors?: Evidence from the laboratory. Accounting, Organizations and Society 29(8): 739-758.

Chong, V. K. 1996. Management accounting systems, task uncertainty and managerial performance: A research note. Accounting, Organizations and Society 21(5): 415-421.

Choo, F. 1989. Cognitive scripts in auditing and accounting behavior. Accounting, Organizations and Society 14(5-6): 481-493.

Choo, F. 1996. Auditors' knowledge content and judgment performance: A cognitive script approach. Accounting, Organizations and Society 21(4): 339-359.

Choudhury, N. 1988. The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings. Accounting, Organizations and Society 13(6): 549-557.

Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu. 1999. Cultural influences on informal information sharing in Chinese and Anglo-American organizations: An exploratory study. Accounting, Organizations and Society 24(7): 561-582.

Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu. 2002. The organizational culture of public accounting firms: Evidence from Taiwanese local and US affiliated firms. Accounting, Organizations and Society 27(4-5): 347-360.

Chow, C. W., J. C. Cooper and K. Haddad. 1991. The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society 16(1): 47-60.

Chow, C. W., M. D. Shields and A. Wu. 1999. The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society 24(5-6): 441-461.

Chow, C. W., M. D. Shields and Y. K Chan. 1991. The effects of management controls and national culture on manufacturing performance: An experimental investigation. Accounting, Organizations and Society 16(3): 209-226.

Chow, C. W., Y. Kato and M. D. Shields. 1994. National culture and the preference for management controls: An exploratory study of the firm - Labor market interface. Accounting, Organizations and Society 19(4-5): 381-400.

Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).

Christenson, C. 1980. Discussion of intersubjectivity - the challenge and opportunity for accounting. Accounting, Organizations and Society 5(1): 143-146.

Chua, W. F. 1986. Theoretical constructions of and by the real. Accounting, Organizations and Society 11(6): 583-598.

Chua, W. F. 1995. Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals. Accounting, Organizations and Society 20(2-3): 111-145.

Chua, W. F. 2007. Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay. Accounting, Organizations and Society 32(4-5): 487-494.

Chua, W. F. and C. Poullaos. 1993. Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885-1906. Accounting, Organizations and Society 18(7-8): 691-728.

Chua, W. F. and C. Poullaos. 1998. the dynamics of "closure" amidst the construction of market, professional, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903. Accounting, Organizations and Society 23(2): 155-187.

Chua, W. F. and C. Poullaos. 2002. The Empire Strikes Back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907. Accounting, Organizations and Society 27(4-5): 409-445.

Chua, W. F. and P. Degeling. 1993. Interrogating an accounting-based intervention on three axes: Instrumental, moral and aesthetic. Accounting, Organizations and Society 18(4): 291-318.

Chwastiak, M. 1998. Star wars at the bottom line: The accounting forum for defense contractors. Accounting, Organizations and Society 23(4): 343-360.

Chwastiak, M. 2001. Taming the untamable: Planning, programming and budgeting and the normalization of war. Accounting, Organizations and Society 26(6): 501-519.

Clancy, D. K. and F. Collins. 1979. Informal accounting information systems: Some tentative findings. Accounting, Organizations and Society 4(1-2): 21-30.

Clarkson, P. M., Y. Li, G. D. Richardson and F. P. Vasvari. 2008. Revising the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4-5): 303-327.

Colbert, G. J. and B. H. Spicer. 1995. A multi-case investigation of a theory of the transfer pricing process. Accounting, Organizations and Society 20(6): 423-456.

Colbert, J. L. 1988. Inherent risk: An investigation of auditor's judgments. Accounting, Organizations and Society 13(2): 111-121.

Colignon, R. and M. Covaleski. 1988. An examination of managerial accounting practices as a process of mutual adjustment. Accounting, Organizations and Society 13(6): 559-579.

Colignon, R. and M. Covaleski. 1991. A Weberian framework in the study of accounting. Accounting, Organizations and Society 16(2): 141-157.

Collins, F. 1982. Managerial accounting systems and organizational control: A role perspective. Accounting, Organizations and Society 7(2): 107-122.

Collins, F. and O. H. Mendoza. 1997. Strategy, budgeting, and crisis in Latin America. Accounting, Organizations and Society 22(7): 669-689.

Collins, K. M. and L. N. Killough. 1992. An empirical examination of stress in public accounting. Accounting, Organizations and Society 17(6): 535-547.

Colville, I. 1981. Reconstructing "behavioral accounting". Accounting, Organizations and Society 6(2): 119-132.

Cook, A. 2009. Emission rights: From costless activity to market operations. Accounting, Organizations and Society 34(3-4): 456-468.

Cools, M., C. Emmanuel and A. Jorissen. 2008. Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society 33(6): 603-628.

Coombs, R. W. 1987. Accounting for the control of doctors: Management information systems in hospitals. Accounting, Organizations and Society 12(4): 389-404.

Cooper, C. and A. Puxty. 1994. Reading accounting writing. Accounting, Organizations and Society 19(2): 127-146.

Cooper, C. and P. Taylor. 2000. From Taylorism to Ms Taylor: The transformation of the accounting craft. Accounting, Organizations and Society 25(6): 555-578.

Cooper, C. L. 1980. Cumulative trauma and stress at work. Accounting, Organizations and Society 5(3): 357-359.

Cooper, D. 1980. Discussion of towards a political economy of accounting. Accounting, Organizations and Society 5(1): 161-166.

Cooper, D. 1983. Tidiness, muddle and things: Commonalities and divergencies in two approaches to management accounting research.  Accounting, Organizations and Society 8(2-3): 269-286.

Cooper, D. and S. Essex. 1977. Accounting information and employee decision making. Accounting, Organizations and Society 2(3): 201-217.

Cooper, D. J. and K. Robson. 2006. Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31(4-5): 415-444.

Cooper, D. J. and M. J. Sherer. 1984. The value of corporate accounting reports: Arguments for political economy of accounting. Accounting, Organizations and Society 9(3-4): 207-232. 

Cooper, D. J. and T. M. Hopper. 1987. Critical studies in accounting. Accounting, Organizations and Society 12(5): 407-414.

Cooper, D. J., D. Hayes and F. Wolf. 1981. Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations. Accounting, Organizations and Society 6(3): 175-191.

Cooper, D. J., R. Greenwood, B. Hinings and J. L. Brown. 1998. Globalization and nationalism in a multinational accounting firm: The case of opening new markets in eastern Europe. Accounting, Organizations and Society 23(5-6): 531-548.

Cooper, J. C. and F. H. Selto. 1991. An experimental examination of the effects of SFAS No. 2 on R&D investment decisions. Accounting, Organizations and Society 16(3): 227-242.

Cooper, R. and R. Slagmulder. 2004. Interorganizational cost management and relational context. Accounting, Organizations and Society 29(1): 1-26.

Coppock, R. 1977. Life among the environmentalist: An elaboration on Wildavsky's "economics and environmental/rationality and ritual". Accounting, Organizations and Society 2(2): 125-129.

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).

Covaleski, M. A. and M. W. Dirsmith. 1983. Budgeting as a means for control and loose coupling. Accounting, Organizations and Society 8(4): 323-340.

Covaleski, M. A. and M. W. Dirsmith. 1986. The budgetary process of power and politics. Accounting, Organizations and Society 11(3): 193-214.

Covaleski, M. A. and M. W. Dirsmith. 1988. The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations, and Society 13(1): 1-24.  

Covaleski, M., and M. Dirsmith. 1990. Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods. Accounting, Organizations and Society 15(6): 543-573.

Covaleski, M. A. and M. W. Dirsmith. 1995. The preservation and use of public resources: Transforming the immoral into the merely factual. Accounting, Organizations and Society 20(2-3): 147-173.

Covaleski, M. A., M. W. Dirsmith and J. E. Michelman. 1993. An institutional theory perspective on the DRG framework, case-mix accounting systems and healthcare organizations. Accounting, Organizations and Society 18(1): 65-80.

Covaleski, M. A., M. W. Dirsmith and L. Rittenberg. 2003. Jurisdictional disputes over professional work: The institutionalization of the global knowledge expert. Accounting, Organizations and Society 28(4): 323-355.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 2003. Changes in institutional environment and the institutions of governance: Extending the contributions of transaction cost economics within the management control literature. Accounting, Organizations and Society 28(5): 417-441.

Cowen, S. S., L.. B. Ferreri and L. D. Parker. 1987. The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and Society 12(2): 111-122.

Craft, J. A. 1981. Information disclosure and the role of the accountant in collective bargaining. Accounting, Organizations and Society 6(1): 97-107.

Craft, J. A. 1984. A reply to Maunders and Foley.  Accounting, Organizations and Society 9(1): 107-108.

Crompton, R. 1987. Gender and accountancy: A response to Tinker and Neimark. Accounting, Organizations and Society 12(1): 103-110.

Crum, R. P. 1990. Accounting magic and corporate control: A discussion of Espeland and Hirsch. Accounting, Organizations and Society 15(1-2): 97-105.

Crumbley, D. L., M. J. Epstein and L. L. Bravenec. 1977. Tax impact in corporate social responsibility decisions and reporting. Accounting, Organizations and Society 2(2): 131-139.

Curtis, E. and S. Turley. 2007. The business risk audit - A longitudinal case study of an audit engagement. Accounting, Organizations and Society 32(4-5): 439-461.

Czaniawska, B. 2008. Accounting and gender across times and places: An excursion into fiction. Accounting, Organizations and Society 33(1): 33-47.

Czarniawska-Joerges, B. 1988. Dynamics of organizational control: The case of Berol Kemi AB. Accounting, Organizations and Society 13(4): 415-430.

Czarniawska-Joerges, B. and B. Jacobsson. 1989. Budget in a cold climate. Accounting, Organizations and Society 14(1-2): 29-39.

Daly, B. A. and D. K. Schuler. 1998. Redefining a certified public accounting firm. Accounting, Organizations and Society 23(5-6): 549-567.

Daniel, S. J. and W. D. Reitsperger. 1991. Linking quality strategy with management control systems: Empirical evidence from Japanese industry. Accounting, Organizations and Society 16(7): 601-618.

Danos, P., D. L. Holt and E. A. Imhoff Jr. 1989. The use of accounting information in bank lending decisions. Accounting, Organizations and Society 14(3): 235-246.

D'Arcy, A. 2001. Accounting classification and the international harmonisation debate - An investigation. Accounting, Organizations and Society 26(4-5): 327-349.

D'Arcy, A. 2004. Accounting classification and the international harmonisation debate: A reply to a comment. Accounting, Organizations and Society 29(2): 201-206.

Darnall, N., I. Seol and J. Sarkis. 2009. Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society 34(2): 170-187. 

Daroca, F. P. 1984. Information influences on groups decision making in a participative budgeting context. Accounting, Organizations and Society 9(1):  13-32.

Das, H. 1986. Organizational and decision characteristics and personality as determinants of control actions: A laboratory experiment. Accounting, Organizations and Society 11(3): 215-231.

Davila, A., G. Foster and M. Li. 2009. Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society 34(3-4): 322-347.

Davila, T. 2000. An empirical study on the drivers of management control systems' design in new product development. Accounting, Organizations and Society 25(4-5): 383-409.

Davila, T. 2005. An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms. Accounting, Organizations, and Society 30(3): 223-248.

Davila, T. and M. Wouters. 2005. Managing budget emphasis through the explicit design of conditional budgetary slack. Accounting, Organizations, and Society 30(7-8): 587-608.

Davis, L. R. 1989. Report format and the decision maker's task: An experimental investigation. Accounting, Organizations and Society 14(5-6): 495-508.

Davis, S. W., K. Menon and G. Morgan. 1982. The images that have shaped accounting theory. Accounting, Organizations and Society 7(4):  307-318.

Dean, R. A., K. R. Ferris and C. Konstans. 1988. Occupational reality shock and organizational commitment: Evidence from the accounting profession. Accounting, Organizations and Society 13(3): 235-250.

Dechow, N. and J. Mouritsen. 2005. Enterprise resource planning systems, management control and the quest for integration. Accounting, Organizations, and Society 30(7-8): 691-733.

Deegan, C. and C. Blomquist. 2006. Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society 31(4-5): 343-372.

Dejong, D. V., R. Forsythe, J. Kim and W. C. Uecker. 1989. A laboratory investigation of alternative transfer pricing mechanisms. Accounting, Organizations and Society 14(1-2): 41-64.

Dekker, H. C. 2004. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society 29(1): 27-49.

Dekker, H. C. 2008. Partner selection and governance design in interfirm relationships. Accounting, Organizations and Society 33(7-8): 915-941.

Demski, J. S. 1988. Positive accounting theory: A review. Accounting, Organizations and Society 13(6): 623-629.

Den Hertog, J. F. 1978. The role of information and control systems in the process of organizational renewal: Roadblock or road bridge? Accounting, Organizations and Society 3(1): 29-45.

Den Hertog, F. 1992. Control systems in dissonance: The computer as an ink blot. Accounting, Organizations and Society 17(2): 103-127.

Dent, J. F. 1990. Strategy, organization and control: Some possibilities for accounting research. Accounting, Organizations and Society 15(1-2): 3-25.

Dent, J. F. 1991. Accounting and organizations cultures: A field study of the emergence of a new organizational reality. Accounting, Organizations and Society 16(8): 705-732.

Dermer, J. 1988. Control and organization order. Accounting, Organizations and Society 13(1): 25-36.

Dermer, J. 1990. The strategic agenda: Accounting for issues and support. Accounting, Organizations and Society 15(1-2): 67-76.

Dermer, J. D. and R. G. Lucas. 1986. The illusion of managerial control. Accounting Organizations, and Society 11(6): 471-482.

De Ruyter, K. and M. Wetzels. 1999. Commitment in auditor-client relationships: Antecedents and consequences. Accounting, Organizations and Society 24(1): 57-75.

Dery, D. 1982. Erring and learning: An organizational analysis. Accounting, Organizations and Society 7(3): 217-223.

DeSanctis, G. and S. L. Jarvenpaa. 1989. Graphical presentation of accounting data for financial forecasting: An experimental investigation. Accounting, Organizations and Society 14(5-6): 509-525.

De Villiers, C. and C. J. van Staden. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society 31(8): 763-781.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(5): 331-344.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(7-8): 721.

Dezalay, Y. 1997. Accountants as "new guard dogs" of capitalism: Stereotype or research agenda? Accounting, Organizations and Society 22(8): 825-829.

Dezoort, F. T. 1998. An analysis of experience effects on audit committee members' oversight judgments. Accounting, Organizations and Society 23(1): 1-21.

DeZoort, T., P. Harrison and M. Taylor. 2006. Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society 31(4-5): 373-390.

Dierkes, M. 1979. Corporate social reporting in Germany: Conceptual developments and practical experience. Accounting, Organizations and Society 4(1-2): 87-107.

Dierkes, M. 1981. Foreword. Accounting, Organizations and Society 6(3): 217-218.

Dierkes, M. and A. B. Antal. 1985. The usefulness and use of social reporting information. Accounting, Organizations and Society 10(1): 29-34.

Dierkes, M. and L. E. Preston. 1977. Corporate social accounting reporting for the physical environment: A critical review and implementation proposal. Accounting, Organizations and Society 2(1): 3-22.

Dillard, J. F. 1979. Valence-instrumentality-expectancy model validation using selected accounting groups. Accounting, Organizations and Society 4(1-2): 31-38.

Dillard, J. F. 1981. A longitudinal evaluation of an occupational goal-expectancy model in professional organizations. Accounting, Organizations and Society 6(1): 17-26.

Dillard, J. F. 1984. Cognitive science and decision making research in accounting. Accounting, Organizations and Society 9(3-4): 343-354.

Dillard, J. F. and K. R. Ferris. 1979. Sources of professional staff turnover in public accounting firms: Some further evidence. Accounting, Organizations and Society 4(3): 179-186.

Dillard, J. F., N. L. Kauffman and E. E. Spires. 1991. Evidence order and belief revision in management accounting decisions. Accounting, Organizations and Society 16(7): 619-633.

Dimnik, T. and S. Felton. 2006. Accountant stereotypes in movies distributed in North America in the twentieth century. Accounting, Organizations and Society 31(2): 129-155.

Ding, Y., J. Richard and H. Stolowy. 2008. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33(7-8): 718-755.

Dirsmith, M. W. 1986. Discussion of "social environments and organizational accounting". Accounting, Organizations and Society 11(4-5): 357-367.

Dirsmith, M. W. and B. Lewis. 1982. The effect of external reporting on managerial decision making: Some antecedent conditions. Accounting, Organizations and Society 7(4): 319-336.

Dirsmith, M. W. and M. A. Covaleski. 1985. Informal communications, nonformal communications and mentoring in public accounting firms. Accounting, Organizations and Society 10(2): 149-169.

Dirsmith, M. W. and M. E. Haskins. 1991. Inherent risk assessment and audit firm technology: A contrast in world theories. Accounting, Organizations and Society 16(1): 61-90.

Dirsmith, M. W. and S. F. Jablonsky. 1979. MBO, political rationality and information inductance. Accounting, Organizations and Society 4(1-2): 39-52.

Dirsmith, M. W., J. B. Heian and M. A. Covaleski. 1997. Structure and agency in an institutionalized setting: The application and social transformation of control in the big six. Accounting, Organizations and Society 22(1): 1-27.

Ditillo, A. 2004. Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations and Society 29(3-4): 401-421.

Doupnik, T. S. and M. Richter. 2003. Interpretation of uncertainty expressions: A cross-national study. Accounting, Organizations and Society 28(1): 15-35.

Dunk, A. S. 1989. Budget emphasis, budgetary participation and managerial performance. Accounting, Organizations and Society 14(4): 321-324.

Dunk, A. S. 1990. Budgetary participation, agreement on evaluation criteria and managerial performance: A research note. Accounting, Organizations and Society 15(3): 171-178.

Dunk, A. S. 1992. Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note. Accounting, Organizations and Society 17(3-4): 195-203.

Dunk, A. S. 1993. The effects of job-related tension on managerial performance in participative budgeting settings. Accounting, Organizations and Society 18(7-8): 575-585.

Dunk, A. S. 2003. Moderated regression, constructs and measurement in management accounting: A reflection. Accounting, Organizations and Society 28(7-8): 793-802.

Durocher, S., A. Fortin and L. Côté. 2007. Users’ participation in the accounting standard-setting process: A theory-building study. Accounting, Organizations and Society 32(1-2): 29-59.

Dyckman, T. R. 1981. The intelligence of ambiguity. Accounting, Organizations and Society 6(4): 291-300.

Dyckman, T. R., R. E. Hoskin and R. J. Swieringa. 1982. An accounting change and information processing changes. Accounting, Organizations and Society 7(1): 1-11.

Dykxhoorn, H. J. and K. E. Sinning. 1982. Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users. Accounting, Organizations and Society 7(4): 337-347.

Dyl, E. A. and M. S. Lilly. 1985. A note on institutional contributions to the accounting literature. Accounting, Organizations and Society 10(2): 171-175.

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., 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., 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.

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.

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.

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.

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

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

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. 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.

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.

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.

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).

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.

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., 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.

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.

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.

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.

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.

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.

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.

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.

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. 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.

Harrison, G. L. 1993. reliance on accounting performance measures in superior evaluative style - The influence of national culture and personality. Accounting, Organizations and Society 18(4): 319-339.

Harrison, G. L. and J. L. McKinnon. 1986. Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation. Accounting, Organizations and Society 11(3): 233-252.

Harrison, G. L. and J. L. McKinnon. 1999. Cross-cultural research in management control systems design: A review of the current state. Accounting, Organizations and Society 24(5-6): 483-506.

Harte, G. F. and D. L. Owen. 1987. Fighting de-industrialisation: The role of local government social audits. Accounting, Organizations and Society 12(2): 123-141.

Hartmann, F. and S. Slapničar. 2009. How formal performance evaluation affects trust between superior and subordinate managers. Accounting, Organizations and Society 34(6-7): 722-737.

Hartmann, F. G. H. 2000. The appropriateness of RAPM: Toward the further development of theory. Accounting, Organizations and Society 25(4-5): 451-482.

Hartman, F. G. H. and F. Moers. 2003. Testing contingency hypotheses in budgetary research using moderated regression analysis: A second look. Accounting, Organizations and Society 28(7-8): 803-809.

Hartmann, F. G. H. and F. Moers. 1999. Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society 24(4): 291-315.

Harvey, D. W., J. G. Rhode and K. A. Merchant. 1979. Accounting aggregation: User preferences and decision making. Accounting, Organizations and Society 4(3): 187-210.

Hassell, J. M. and C. E. Arrington. 1989. A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension. Accounting, Organizations and Society 14(5-6): 527-537.

Hayes, D. C. 1980. An organizational perspective on a psycho-technical system perspective. Accounting, Organizations and Society 5(1): 43-47.

Hayes, D. C. 1983. Accounting for accounting: A story about managerial accounting. Accounting, Organizations and Society 8(2-3): 241-249.

Haynes, K. 2008. (Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals. Accounting, Organizations and Society 33(4-5): 328-348.

Heard, J. E. and W. J. Bolce. 1981. The political significance of corporate social reporting in the United States of America. Accounting, Organizations and Society 6(3): 247-254.

Hechter, M. 2008. The rise and fall of normative control. Accounting, Organizations and Society 33(6): 663-676.

Hedberg, B. and S. Jonsson. 1978. Designing semi-confusing information systems for organizations in changing environments. Accounting, Organizations and Society 3(1): 47-64.

Henri, J. 2006. Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society 31(6): 529-558.

Henri, J. F. 2006. Organizational culture and performance measurement systems. Accounting, Organizations, and Society 31(1): 77-103.

Herbohn, K. 2005. A full cost environmental accounting experiment. Accounting, Organizations, and Society 30(6): 519-536.

Herremans, I. M., P. Akathaporn and M. McInnes. 1993. An investigation of corporate social responsibility reputation and economic performance. Accounting, Organizations and Society 18(7-8): 587-604.

Hines, R. D. 1988. Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society 13(3): 251-261.

Hines, R. D. 1992. Accounting: Filling the negative space. Accounting, Organizations and Society 17(3-4): 313-341.

Hirst, M. K. and P. W. Yetton. 1999. The effects of budget goals and task interdependence on the level of and variance in performance: A research note. Accounting, Organizations and Society 24(3): 205-216.

Hirst, M. K. and S. M. Lowy. 1990. The linear additive and interactive effects of budgetary goal difficulty and feedback on performance. Accounting, Organizations and Society 15(5): 425-436.

Hines, R. D. 1991. The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society 16(4): 313-331.

Hodge, F., P. E. Hopkins and J. Pratt. 2006. Management reporting incentives and classification credibility: The effects of reporting discretion and reputation. Accounting, Organizations and Society 31(7): 623-634.

Hoffman, V. B., J. R. Joe and D. V. Moser. 2003. The effect of constrained processing on auditors' judgments. Accounting, Organizations and Society 28(7-8): 699-714.

Hofstede, G. 1981. Management control of public and not-for-profit activities. Accounting, Organizations and Society 6(3): 193-211.

Hofstede, G. 2003. What is culture? A reply to Baskerville. Accounting, Organizations and Society 28(7-8): 811-813.

Hofstedt, T. R. 1976. Behavioral accounting research: Pathologies, paradigms and prescriptions. Accounting, Organizations and Society 1(1): 43-58.

Hogarth, R. M. 1993. Accounting for decisions and decisions for accounting. Accounting, Organizations and Society 18(5): 407-424.

Hogler, R. L., H. G. Hunt III and P. A. Wilson. 1996. Accounting standards, health care, and retired American workers: An institutional critique. Accounting, Organizations and Society 21(5): 423-439.

Holt, D. L. 1987. Auditors and base rates revisited. Accounting, Organizations and Society 12(6): 571-578.

Holt, D. L. and P. C. Morrow. 1992. Risk assessment judgments of auditors and bank lenders: A comparative analysis of conformance to Bayes' theorem. Accounting, Organizations and Society 17(6): 549-559.

Holt, R. N. and R. J. Carroll. 1980. Classification of commercial bank loans through policy capturing. Accounting, Organizations and Society 5(3): 285-296.

Hood, C. 1995. The "new public management" in the 1980s: Variations on a theme. Accounting, Organizations and Society 20(2-3): 93-109.

Hooks, K. L. 1992. Gender effects and labor supply in public accounting: An agenda of research issues. Accounting, Organizations and Society 17(3-4): 343-366.

Hooper, K. and K. Kearins. 1997. "The excited and dangerous state of the natives of Hawkes bay": A particular study of nineteenth century financial management. Accounting, Organizations and Society 22(3-4): 269-292.

Hopper, T. and P. Armstrong. 1991. Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society 16(5-6): 405-438.

Hopper, T. M. 1980. Role conflicts of management accountants and their position with organizational structures. Accounting, Organizations and Society 5(4): 401-411.

Hopper, T., J. Storey and H. Willmott. 1987. Accounting for accounting: Towards the development of a dialectical view. Accounting, Organizations and Society 12(5): 437-456.

Hopwood, A. G. 1976. Human resource accounting. Accounting, Organizations and Society 1(2 & 3): 131-132.

Hopwood, A. G. 1978. Towards an organizational perspective for the study of accounting and information systems. Accounting, Organizations and Society 3(1): 3-13.

Hopwood, A. G. 1978. Accounting research and the world of action. Accounting, Organizations and Society 3(2): 93-95. 

Hopwood, A. G. 1983. On trying to study accounting in the contexts in which it operates.  Accounting, Organizations and Society 8(2-3): 287-305.

Hopwood, A. G. 1985. The tale of a committee that never reported: Disagreements on intertwining accounting with the social. Accounting, Organizations and Society 10(3): 361-377.

Hopwood, A. G. 1987. Accounting and gender: An introduction. Accounting, Organizations and Society 12(1): 65-69.

Hopwood, A . G. 1987. The archeology of accounting systems. Accounting, Organizations and Society 12(3): 207-234.

Hopwood, A. G. 1988. On origins and development: Some reflections on the 40th anniversary of Pergamon press and the 65th birthday of its founder, Robert Maxwell. Accounting, Organizations and Society 13(4): 329-331.

Hopwood, A. G. 1991. Editorial comment on "accounting on trial: The critical legal studies movement and its lessons for radical accounting. Accounting, Organizations and Society 16(8): 793.

Hopwood, A. G. 1994. Accounting and everyday life: An introduction. Accounting, Organizations and Society 19(3): 299-301.

Hopwood, A. G. 1996. Looking across rather than up and down: On the need to explore the lateral processing of information. Accounting, Organizations and Society 21(6): 589-590.

Hopwood, A. G. 1998. Exploring the modern audit firm: An introduction. Accounting, Organizations and Society 23(5-6): 515-516.

Hopwood, A. G. 2000. Understanding financial accounting practice. Accounting, Organizations and Society 25(8): 763-766.

Hopwood, A. G. 2005. After 30 years. Accounting, Organizations, and Society 30(7-8): 585-586.

Hopwood, A. G. 2007. Editorial. Accounting, Organizations and Society 32(3): 197-200.

Hopwood, A. G. 2008. Editorial. Accounting, Organizations and Society 33(7-8): 683.

Hopwood, A. G. 2009. Accounting and the environment. Accounting, Organizations and Society 34(3-4): 433-439.

Hopwood, A. G. 2009. Exploring the interface between accounting and finance. Accounting, Organizations and Society 34(5): 549-550.

Hopwood, A. G. 2009. Reflections and projections – and many, many thanks. Accounting, Organizations and Society 34(8): 887-894.

Hopwood, A. G. 2009. The economic crisis and accounting: Implications for the research community. Accounting, Organizations and Society 34(6-7): 797-802.

Hoskin, K. W. and R. H. Macve. 1986. Accounting and examination: A genealogy of disciplinary power.  Accounting, Organizations and Society 11(2): 105-136.

Hoskin, K. W. and R. H. Macve. 1988. The genesis of accountability: The west point connections. Accounting, Organizations and Society 13(1): 37-73.

Houghton, K. A. 1987. True and fair view: An empirical study of connotative meaning. Accounting, Organizations and Society 12(2): 143-152.

Houghton, K. A. 1988. The measurement of meaning in accounting: A critical analysis of the principal evidence. Accounting, Organizations and Society 13(3): 263-280.

Hronsky, J. J. and K. A. Houghton. 2001. The meaning of a defined accounting concept: Regulatory changes and the effect on auditor decision making. Accounting, Organizations and Society 26(2): 123-139.

Hughes, M. A. and S. Kwon. 1990. An integrative framework for theory construction and testing. Accounting, Organizations and Society 15(3): 179-191.

Huizing, A. and H. C. Dekker. 1992. The environmental issue on the Dutch political market. Accounting, Organizations and Society 17(5): 427-448.

Huizing, A. and H. C. Dekker. 1992. Helping to pull our planet out of the red: An environmental report of BSO/Origin. Accounting, Organizations and Society 17(5): 449-458.

Hull, R. P. and P. H. Umansky. 1997. An examination of gender stereotyping as an explanation for vertical job segregation in public accounting. Accounting, Organizations and Society 22(6): 507-528.

Humphrey, C. 1994. Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society 19(2): 147-178.

Humphrey, C., A. Loft and M. Woods. 2009. The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organizations and Society 34(6-7): 810-825.

Hunt, H. G. III and R. L. Hogler. 1990. Agency theory as ideology: A comparative analysis based on critical legal theory and radical accounting. Accounting, Organizations and Society 15(5): 437-454.

Hunt, H. G. III. and R. L. Hogler. 1993. An institutional analysis of accounting growth and regulation in the United States. Accounting, Organizations and Society 18(4): 341-360.

Hunton, J. E. and D. Gibson. 1999. Soliciting user-input during the development of an accounting information system: Investigating the efficacy of group discussion. Accounting, Organizations and Society 24(7): 597-618.

Hunton, J. E. and J. M. Rose. 2008. Can directors’ self-interests influence accounting choices? Accounting, Organizations and Society 33(7-8): 783-800.

Hunton, J. E., B. Wier and D. N. Stone. 2000. Succeeding in managerial accounting. Part 2: A structural equation analysis. Accounting, Organizations and Society 25(8): 751-762.

Hussein, M. E. 1981. The innovative process in financial accounting standard setting. Accounting, Organizations and Society 6(1): 27-37.

Ijiri, Y. and E. C. Kelly. 1980. Multidimensional accounting and distributed databases: Their implications for organizations and society. Accounting, Organizations and Society 5(1): 115-123.

Imoisili, O. A. 1989. The role of budget data in the evaluation of managerial performance. Accounting, Organizations and Society 14(4): 325-335.

Iselin, E. R. 1988. The effects of information load and information diversity on decision quality in a structured decision task. Accounting, Organizations and Society 13(2):  147-164.

Ismail, Z. and K. T. Trotman. 1995. The impact of the review process in hypothesis generation tasks. Accounting, Organizations and Society 20(5): 345-357.

Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Note).

Ittner, C. D., D. F. Larcker and T. Randall. 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28(7-8): 715-741.

Iyer, V. M., E. M. Bamber and R. M. Barefield. 1997. Identification of accounting firm alumni with their former firm: Antecedents and outcomes. Accounting, Organizations and Society 22(3-4): 315-336.

Jablonsky, S. F. 1986. Discussion of "the micro dynamics of a budget-cutting process: Modes, models and structure. Accounting, Organizations and Society 11(4-5): 423-427.

Jablonsky, S. F. and M. W. Dirsmith. 1978. The pattern of PPB rejection: Something about organizations, something about PPB. Accounting, Organizations and Society 3(3-4): 215-225.

Jackson, M. W. 1992. Goethe's economy of nature and the nature of his economy. Accounting, Organizations and Society 17(5): 459-469.

Jackson-Cox, J., J. E. M. Thirkell and J. McQueeney. 1984. The disclosure of company information to trade unions: The relevance of the ACAS Code of Practice on Disclosure.  Accounting, Organizations and Society 9(3-4): 253-273.

Jansen,, E. P., K. A. Merchant, W. A. Van der Stede. 2009. National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands. Accounting, Organizations and Society 34(1): 58-84.

Jaworski, B. J. and S. M. Young. 1992. Dysfunctional behavior and management control: An empirical study of marketing managers. Accounting, Organizations and Society 17(1): 17-35.

Jeacle, I. 2003. Accounting and the construction of the standard body. Accounting, Organizations and Society 28(4): 357-377.

Jeacle, I. and E. J. Walsh. 2002. From moral evaluation to rationalization: Accounting and the shifting technologies of credit. Accounting, Organizations and Society 27(8): 737-761.

Jermias, J. 2001. Cognitive dissonance and resistance to change: The influence of commitment confirmation and feedback on judgment usefulness of accounting systems. Accounting, Organizations and Society 26(2): 141-160.

Jiambalvo, J., D. J. H. Watson and J. V. Baumler. 1983. An examination of performance evaluation decisions in CPA firm subunits. Accounting, Organizations and Society 8(1): 13-29.

Johanson, U., M. Martensson and M. Skoog. 2001. Mobilizing change through the management control of intangibles. Accounting, Organizations and Society 26(7-8): 715-733.

Johnson, E. N., D. J. Lowe and P. M. J. Reckers. 2008. Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US. Accounting, Organizations and Society 33(1): 48-72.

Johnson, H. T. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8(2-3): 139-146. (Summary).

Johnson, H. T. 1986. Accounting, organizations and rules: Towards a sociology of price - A comment on Zald. Accounting, Organizations and Society 11(4-5): 341-343.

Johnson, P. E., K. Jamal and R. G. Berryman. 1989. Audit judgment research. Accounting, Organizations and Society 14(1-2): 83-99.

Johnson, P. E., S. Grazioli and K. Jamal. 1993. Fraud detection: Intentionality and deception in cognition. Accounting, Organizations and Society 18(5): 467-488.

Johnson, O. 1992. Business judgment v. audit judgment: Why the legal distinction? Accounting, Organizations and Society 17(3-4): 205-222.

Johnson, W. B. 1982. The impact of confidence interval information on probability judgments. Accounting, Organizations and Society 7(4): 349-367.

Jones, C. S. 1985. An empirical study of the role of management accounting systems following takeover or merger. Accounting, Organizations and Society 10(2): 177-200.

Jones, C. S. 1985. An empirical study of the evidence for contingency theories of management accounting systems in conditions of rapid change. Accounting, Organizations and Society 10(3): 303-328.

Jones, C. S. 1992. The attitudes of owner-managers towards accounting control systems following management buyout. Accounting, Organizations and Society 17(2): 151-168.

Jones, T. C. and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society 27(1-2): 121-163. (Summary).

Jonson, L. C., B. Jonsson and G. Svensson. 1978. The application of social accounting to absenteeism and personnel turnover. Accounting, Organizations and Society 3(3-4): 261-268.

Jonsson, S. 1982. Budgetary behaviour in local government - A case study over 3 years. Accounting, Organizations and Society 7(3): 287-304. 

Jonsson, S. 1991. Accounting elites and accounting theory: A reply to Paul Montagna. Accounting, Organizations and Society 16(1): 101-103.

Jonsson, S. 1991. Role making for accounting while the state is watching. Accounting, Organizations and Society 16(5-6): 521-546.

Jonsson, S. 1998. Relate management accounting research to managerial work! Accounting, Organizations and Society 23(4): 411-434. (Summary).

Jonsson, S. and A. Gronlund. 1988. Life with a sub-contractor: New technology and management accounting. Accounting, Organizations and Society 13(5): 513-532.

Jonsson, S. and N. B. Macintosh. 1997. CATS, RATS, and EARS: Making the case for ethnographic accounting research. Accounting, Organizations and Society 22(3-4): 367-386. (Summary).

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. Interpretive research in management accounting. Accounting, Organizations and Society 33(2-3): 267-291. 

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. No premature closures of debates, please: A response to Ahrens. Accounting, Organizations and Society 33(2-3): 298-301.

Kalagnanam, S. S. and R. M. Lindsay. 1999. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).

Kamin, J. Y. and J. Ronen. 1978. The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms. Accounting, Organizations and Society 3(2): 141-157.

Kamminga, P. E. and J. Van der Meer-Kooistra. 2007. Management control patterns in joint venture relationships: A model and an exploratory study. Accounting, Organizations and Society 32(1-2): 131-154.

Kaplan, R. S. 1980. A dimension of the myths and science of accounting. Accounting, Organizations and Society 5(1): 181-183.

Kaplan, R. S. 1986. The role for empirical research in management accounting. Accounting, Organizations and Society 11(4-5): 429-452.

Kaplan, S. E. and P. M. J. Reckers. 1989. An examination of information search during initial audit planning. Accounting, Organizations and Society 14(5-6): 539-550.

Kaplan, S. E., P. M. J. Reckers and S. J. Roark. 1988. An attribution theory analysis of tax evasion related judgments. Accounting, Organizations and Society 13(4): 371-379.

Keasey, K. and R. Watson. 1989. Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus. Accounting, Organizations and Society 14(4): 337-345.

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

Kerr, S. 1983. "Accounting, budgeting and control systems in their organizational context": Comments by the discussant. Accounting, Organizations and Society 8(2-3): 171-174.

Kida, T. and J. F. Smith. 1995. The encoding and retrieval of numerical data for decision making in accounting contexts: Model development. Accounting, Organizations and Society 20(7-8): 585-610.

Kida, T., J. F. Smith and M. Maletta. 1998. The effects of encoded memory traces for numerical data on accounting decision making. Accounting, Organizations and Society 23(5-6): 451-466.

Kida, T. E. 1984. Performance evaluation and review meeting characteristics in public accounting firms. Accounting, Organizations and Society 9(2): 137-147.

Kilman, R. H. 1983. The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making. Accounting, Organizations and Society 8(4): 341-357.

Kim, C. K., J. H. Evans III and D. V. Moser. 2005. Economic and equity effects on tax reporting decisions. Accounting, Organizations, and Society 30(7-8): 609-625.

Kirkham, L. M. 1992. Integrating herstory and history in accountancy. Accounting, Organizations and Society 17(3-4): 287-297.

Kirkham, L. M. and A. Loft. 1993. Gender and the construction of the professional accountant. Accounting, Organizations and Society 18(6): 507-558.

Klersey, G. F. and T. J. Mock. 1989. Verbal protocol research in auditing. Accounting, Organizations and Society 14(1-2): 133-151.

Knapp, C. A. and M. C. Knapp. 2001. The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society 26(1): 25-37.

Knechel, W. R. 2007. The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society 32(4-5): 383-408.

Knights, D and D. Collinson. 1987. Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting. Accounting, Organizations and Society 12(5): 457-477.

Knights, D. and T. Vurdubakis. 1993. Calculations of risk: Towards an understanding of insurance as a moral and political technology. Accounting, Organizations and Society 18(7-8): 729-764.

Kokubu, K. and N. Sawabe. 1996. The past, present and future of accounting: A review essay of accounting, organizations and society: The inside and outside of accounting by Sadao Taketera. Accounting, Organizations and Society 21(7-8): 777-787.

Kopp, L. S. and E. O'Donnell. 2005. The influence of a business-process focus on category knowledge and internal control evaluation. Accounting, Organizations, and Society 30(5): 423-434.

Kunz, A. H. and D. Pfaff. 2002. Agency theory, performance evaluation, and the hypothetical construct of intrinsic motivation. Accounting, Organizations and Society 27(3): 275-295.

Kurunmaki, L. 1999. Professional vs financial capital in the field of health care - Struggles for the redistribution of power and control. Accounting, Organizations and Society 24(2): 95-124.

Kurunmaki, L. 2004. A hybrid profession - The acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society 29(3-4): 327-347.

Lamb, M. 2001. 'Horrid appealing': Accounting for taxable profits in mid-nineteenth century England. Accounting, Organizations and Society 26(3): 271-298.

Langfield-Smith, K. 1997. Management control systems and strategy: A critical review. Accounting, Organizations and Society 22(2): 207-232. (Summary).

Larsson, B. 2005. Auditor regulation and economic crime policy in Sweden, 1965–2000. Accounting, Organizations, and Society 30(2): 127-144.

Lau, C. M., L. C. Low and I. R. C. Eggleton. 1995. The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence. Accounting, Organizations and Society 20(5): 359-381.

Laughlin, R. C. 1987. Accounting systems in organisational contexts: A case for critical theory. Accounting, Organizations and Society 12(5): 479-502.

Laux, C. and C. Leuz. 2009. The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society 34(6-7): 826-834.

Lavin, D. 1977. Some effects of the perceived independence of the auditor. Accounting, Organizations and Society 2(3): 237-244.

Lavoie, D. 1987. The accounting of interpretations and the interpretation of accounts: The communicative function of "the language of business". Accounting, Organizations and Society 12(6): 579-604.

Lee, C. J. 2001. Financial restructuring of state owned enterprises in China: The case of Shanghai Sunve Pharmaceutical Corporation. Accounting, Organizations and Society 26(7-8): 673-689.

Lehman, C. R. 1992. "Herstory" in accounting: The first eighty years. Accounting, Organizations and Society 17(3-4): 261-285.

Lehman, G. 1999. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organizations and Society 24(3): 217-241.

Lehman, C. and T. Tinker. 1987. The "real" cultural significance of accounts. Accounting, Organizations and Society 12(5): 503-522.

Lessem, R. 1977. Corporate social reporting in action: An evaluation of British, European and American practice. Accounting, Organizations and Society 2(4): 279-294.

Leung, P. W. and K. T. Trotman. 2005. The effects of feedback type on auditor judgment performance for configural and non-configural tasks. Accounting, Organizations, and Society 30(6): 537-553.

Lewis, N. R., L. D. Parker and P. Sutcliffe. 1984. Financial reporting to employees: The pattern of development 1919 to 1979. Accounting, Organizations and Society 9(3-4): 275-289.

Libby, R. and B. L. Lewis. 1977. Human information processing research in accounting: The state of the art. Accounting, Organizations and Society 2(3): 245-268.

Libby, R. and B. L. Lewis. 1982. Human information processing research in accounting: The state of the art in 1982. Accounting, Organizations and Society 7(3): 231-285.

Libby, R and H. Tan. 1994. Modeling the determinants of audit expertise. Accounting, Organizations and Society 19(8): 701-716.

Libby, R. and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18(5): 425-450.

Libby, R. and K. T. Trotman. 1993. The review process as a control for differential recall of evidence in auditor judgments. Accounting, Organizations and Society 18(6): 559-574.

Libby, R., R. Bloomfield and M. W. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27(8): 775-810.

Libby, T. 1999. The influence of voice and explanation on performance in a participative budgeting setting. Accounting, Organizations and Society 24(2): 125-137.

Lillis, A. M. 2002. Managing multiple dimensions of manufacturing performance - An exploratory study. Accounting, Organizations and Society 27(6): 497-529.

Lindsay, R. M. 1995. Reconsidering the status of tests of significance an alternative criterion of adequacy. Accounting, Organizations and Society 20(1): 35-53.

Lipe, M. G. 1998. Individual investors' risk judgments and investment decisions: The impact of accounting and market data. Accounting, Organizations and Society 23(7): 625-640.

Lipe, M. G. and S. Salterio. 2002.  A note on the judgmental effects of the balanced scorecard's information organization. Accounting, Organizations and Society 27(6): 531-540. (Summary).

Livingstone, J. L. and K. R. Balachandran. 1977. Cost and effectiveness of physician peer review in reducing Medicare overutilization. Accounting, Organizations and Society 2(2): 153-164.

Llewellyn, S. 1998. Boundary work: Costing and caring in the social services. Accounting, Organizations and Society 23(1): 23-47.

Llewellyn, S. and D. Northcott. 2005. The average hospital. Accounting, Organizations, and Society 30(6): 555-583.

Loft, A. 1986. Towards a critical understanding of accounting: The case of cost accounting in the U.K. 1914-1925. Accounting, Organizations and Society 11(2): 137-169.

Loft, A. 1992. Accountancy and the gendered division of labour: A review essay. Accounting, Organizations and Society 17(3-4): 367-378.

Lohmann, L. 2009. Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organizations and Society 34(3-4): 499-534.

Lord, A. T. and F. T. DeZoort. 2001. The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society 26(3): 215-235.

Lounsbury, M. 2008. Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society 33(4-5): 349-361.

Lowe, A. and J. Locke. 2005. Perceptions of journal quality and research paradigm: Results of a web-based survey of British accounting academics. Accounting, Organizations and Society 30(1): 81-98.

Lowe, E. A. 1980. Discussion of auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 109-113.

Luckett, P. F. and I. R. Eggleton. 1991. Feedback and management accounting: A review of research into behavioural consequences. Accounting, Organizations and Society 16(4): 371-394.

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.

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).

Luft, J. and M. D. Shields. 2003. Erratum to "Mapping management accounting: Graphics and guidelines for theory consistent empirical research" [Accounting, Organizations and Society 28(2003) 169-249]. Accounting, Organizations and Society 28(7-8): 815. 

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.

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.

MacDonald, L. D. and A. J. Richardson. 2004. Identity, appropriateness and the construction of regulatory space: The formation of the Public Accountant's Council of Ontario. Accounting, Organizations and Society 29(5-6): 489-524.

Macintosh, J. C. C. 1999. The issues, effects and consequences of the Berle-Dodd debate, 1931-1932. Accounting, Organizations and Society 24(2): 139-153.

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.

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.

Malmi, T. 1999. Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finish firms. Accounting, Organizations and Society 24(8): 649-672.

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.

Manicas, P. 1993. Accounting as a human science. Accounting, Organizations and Society 18(2-3): 147-161.

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

March, J. G. 1987. Ambiguity and accounting: The elusive link between information and decision making. Accounting, Organizations and Society 12(2): 153-168.

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.

Markus, M. L. and J. Pfeffer. 1983. Power and the design and implementation of accounting and control systems. Accounting, Organizations and Society 8(2- 3): 205-218.

Marques, E. 1976. Human resource accounting: Some questions and reflections. Accounting, Organizations and Society 1(2-3): 175-178.

Martens, S. C. and J. E. McEnroe. 1998. Interprofessional conflict, accommodation, and the flow of capital: The ASB vs the securities industry and its lawyers. Accounting, Organizations and Society 23(4):  361-376.

Mason, R. O. 1980. Discussion of the roles of accounting in organizations and society. Accounting, Organizations and Society 5(1): 29-30.

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.

McBarnet, D., S. Weston and C. J. Whelan. 1993. Adversary accounting: Strategic uses of financial information by capital and labour. Accounting, Organizations and Society 18(1): 81-100.

McCracken, S., S. E. Salterio and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 33(4-5): 362-383.

McDonald, D. and A. G. Puxty. 1979. An inducement-contribution approach to corporate financial reporting. Accounting, Organizations and Society 4(1-2): 53-65.

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.

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

McKernan, J. F. 2007. Objectivity in accounting. Accounting, Organizations and Society 32(1-2): 155-180.

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.

McLeay, S., D. Ordelheide and S. Young. 2000. Constituent lobbying and its impact on the development of financial reporting regulations: Evidence from Germany. Accounting, Organizations and Society 25(1): 79-98.

McNair, C. J. 1991. Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior. Accounting, Organizations and Society 16(7): 635-653.

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

McSweeney, B. 1997. The unbearable ambiguity of accounting. Accounting, Organizations and Society 22(7): 691-712.

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

McSweeney, B. 2009. The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices. Accounting, Organizations and Society 34(6-7): 835-848.

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.

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.

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.

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.

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.

Miller, P., T. Hopper and R. Laughlin. 1991. The new accounting history: An introduction. Accounting, Organizations and Society 16(5-6): 395-403.

Millo, Y. and D. MacKenzie. 2009. The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management. Accounting, Organizations and Society 34(5): 638-653.

Mills, P. A. 1993. Accounting history as social science: A cautionary note. Accounting, Organizations and Society 18(7-8): 801-803.

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.

Mock, T. J. 1987. 1988 USC/DH&S audit judgment symposium "audit judgment in the year 2000". Accounting, Organizations and Society 12(5): 547.

Moers, F. 2005. Discretion and bias in performance evaluation: The impact of diversity and subjectivity. Accounting, Organizations and Society 30(1): 67-80.

Moizer, P. 2009. Publishing in accounting journals: A fair game? Accounting, Organizations and Society 34(2): 285-304.  (Lots of good advice for authors and reviewers).

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.

Moore, D. C. 1991. Accounting on trial: The critical legal studies movement and its lessons for radical accounting. Accounting, Organizations and Society 16(8): 763-791.

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).

Morgan, G. 1983. Social science and accounting research: A commentary on Tomkins and Groves. Accounting, Organizations and Society 8(4): 385-388. 

Morgan, G. 1988. Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting, Organizations and Society 13(5): 477-485.

Morris, T. and L. Empson. 1998. Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms. Accounting, Organizations and Society 23(5-6): 609-624.

Moser, D. V., J. G. Birnberg and S. Do. 1994. A similarity strategy for decisions involving sequential events. Accounting, Organizations and Society 19(4-5): 439-459.

Mouck, T. 1998. Capital markets research and real world complexity: The emerging challenge of chaos theory. Accounting, Organizations and Society 23(2): 189-215.

Mouck, T. 2000. Beyond Panglossian theory: Strategic capital investing in a complex adaptive world. Accounting, Organizations and Society 25(3): 261-283.

Mouck, T. 2004. Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society 29(5-6): 525-541.

Mouritsen, J. 1994. Rationality, institutions and decision making: Reflections on March and Olsen's rediscovering institutions. Accounting, Organizations and Society 19(2): 193-211.

Mouritsen, J. 1999. The flexible firm: Strategies for a subcontractor's management control. Accounting, Organizations and Society 24(1): 31-55.

Mouritsen, J. and S. Thrane. 2006. Accounting, network complementarities and the development of inter-organisational relations. Accounting, Organizations and Society 31(3): 241-275.

Mouritsen, J., H. T. Larsen and P. N. D. Bukh. 2001. Intellectual capital and the 'capable firm': Narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society 26(7-8): 735-762.

Mouritsen, J., A. Hansen and C. O. Hansen. 2009. Short and long translations: Management accounting calculations and innovation management. Accounting, Organizations and Society 34(6-7): 738-754.

Mueller, F. and C. Carter. 2007. ‘We are all managers now’: Managerialism and professional engineering in UK electricity utilities. Accounting, Organizations and Society 32(1-2): 181-195.

Mushkat, M. 1983. Using macro-societal accounting data: Some critical afterthoughts. Accounting, Organizations and Society 8(1): 99-108.

Nahapiet, J. 1988. The rhetoric and reality of an accounting change: A study of resource allocation. Accounting, Organizations and Society 13(4): 333-358.

Nandhakumar, J. and M. Jones. 2001. Accounting for time: Managing time in project-based teamworking. Accounting, Organizations and Society 26(3): 193-214.

Nanni, A. J. Jr. 1984. An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation. Accounting, Organizations and Society 9(2): 149-163.

Napier, C. 1998. Intersections of law and accountancy: Unlimited auditor liability in the United Kingdom. Accounting, Organizations and Society 23(1): 105-128.

Napier, C. J. 2006. Accounts of change: 30 years of historical accounting research. Accounting, Organizations and Society 31(4-5): 445-507.

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

Nelson, J. S. 1993. Account and acknowledge, or represent and control? On post-modern politics and economics of collective responsibility. Accounting, Organizations and Society 18(2-3): 207-229. 

Neu, D. 1991. New stock issues and the institutional production of trust. Accounting, Organizations and Society 16(2): 185-200.

Neu, D. 1991. Trust, contracting and prospectus process. Accounting, Organizations and Society 16(3): 243-256.

Neu, D. 1992. The social construction of positive choices. Accounting, Organizations and Society 17(3-4): 223-237.

Neu, D. 2000. "Presents" for the "Indians": Land, colonialism and accounting in Canada. Accounting, Organizations and Society 25(2): 163-184.

Neu, D. 2006. Accounting for public space. Accounting, Organizations and Society 31(4-5): 391-414.

Neu, D. and C. Graham. 2006. The birth of a nation: Accounting and Canada's first nations, 1860-1900. Accounting, Organizations, and Society 31(1): 47-76.

Neu, D. and M. Wright. 1992. Bank failures, stigma management and the accounting establishment. Accounting, Organizations and Society 17(7): 645-665.

Neu, D., E. O. Gomez, C. Graham and M. Heincke. 2006. “Informing” technologies and the World Bank. Accounting, Organizations and Society 31(7): 635-662.

Neu, D., H. Warsame and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265-282.

Newman, D. P. 1980. Prospective theory: Implications for information evaluation. Accounting, Organizations and Society 5(2): 217-230.

Nicholls, A. 2009. ‘We do good things, don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship. Accounting, Organizations and Society 34(6-7): 755-769.

Niskala, M. and M. Pretes. 1995. Environmental reporting in Finland: A note on the use of annual reports. Accounting, Organizations and Society 20(6): 457-466.

Nobes, C. 2004. On accounting classification and the international harmonisation debate. Accounting, Organizations and Society 29(2): 189-200.

Nord, W. R. 1986. Towards an optimal dialectical perspective: Comments and extensions on Neimark and Tinker. Accounting, Organizations and Society 11(4-5): 397-402.

Noreen, E. 1988. The economics of ethics: A new perspective on agency theory. Accounting, Organizations and Society 13(4): 359-369.

Norreklit, H. 2003. The balanced scorecard: What is the score? A rhetorical analysis of the balanced scorecard. Accounting, Organizations and Society 28(6): 591-619. (Summary).

Norris, D. R. and R. E. Niebuhr. 1984. Professionalism, organizational commitment and job satisfaction in an accounting organization. Accounting, Organizations and Society 9(1): 49-59. 

Nouri, H. 1994. Using organizational commitment and job involvement to predict budgetary slack: A research note. Accounting, Organizations and Society 19(3): 289-295.

Nouri, H. and R. J. Parker. 1998. The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society 23(5-6): 467-483.

Nystrom, P. C. 1977. Managerial resistance to a management system. Accounting, Organizations and Society 2(4): 317-322.

Oakes, L. S. and M. A. Covaleski. 1994. A historical examination of the use of accounting-based incentive plans in the structuring of labor-management relations. Accounting, Organizations and Society 19(7): 579-599.

Oakes, L. S. and P. J. Miranti Jr. 1996. Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency. Accounting, Organizations and Society 21(6): 569-586.

O'Connor, N. G. 1995. The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers. Accounting, Organizations and Society 20(5): 383-403.

O'Connor, N. G., C. W. Chow and A. Wu. 2004. The adoption of "Western" management accounting/controls in China's state owned enterprises during economic transition. Accounting, Organizations and Society 29(3-4): 349-375.

O'Connor, N. G., J. Deng, Y. Luo. 2006. Political constraints, organization design and performance measurement in China's state-owned enterprises. Accounting, Organizations and Society 31(2): 157-177.

O'Donnell, E., B. Koch and J. Boone. 2005. The influence of domain knowledge and task complexity on tax professionals' compliance recommendations. Accounting, Organizations, and Society 30(2): 145-165.

O'Dwyer, B. 2005. The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations, and Society 30(3): 279-296.

O’Dwyer, B. and J. Unerman. 2008. The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society 33(7-8): 801-824.

Ogan, P. 1976. Application of a human resource value model: A field study. Accounting, Organizations and Society 1(2 & 3): 195-217.

Ogden, S. and P. Bougen. 1985. A radical perspective on the disclosure of accounting information to trade unions. Accounting, Organizations and Society 10(2): 211-224.

Ogden, S. G. 1995. Transformation framework of accountability: The case of water privatization. Accounting, Organizations and Society 20(2-3): 193-218.

Ogden, S. G. 1997. Accounting for organizational performance: The construction of the customer in the privatized water industry. Accounting, Organizations and Society 22(6): 529-556.

O'Leary, T. 1985. Observations on corporate financial reporting in the name of politics. Accounting, Organizations and Society 10(1): 87-102.

Otley, D. and A. Fakiolas. 2000. Reliance on accounting performance measures: Dead end or new beginning. Accounting, Organizations and Society 25(4-5): 497-510.

Otley, D. and R. M. Pollanen. 2000. Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society 25(4-5): 483-496.

Otley, D. T. 1980. The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society 5(4): 413-428.

Otley, D. T. and A. J. Berry. 1980. Control, organisation and accounting. Accounting, Organizations and Society 5(2): 231-244.

Otley, D. T. and B. J. Pierce. 1995. The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society 20(5): 405-420.

Owen, D. L. 1990. Towards a theory of social investment: A review essay. Accounting, Organizations and Society 15(3): 249-265.

Owen, D. L. and A. J. Lloyd. 1985. The use of financial information by trade union negotiators in plant level collective bargaining. Accounting, Organizations and Society 10(3): 329-350.

Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary).

Panozzo, F. 1997. The making of the good academic accountant. Accounting, Organizations and Society 22(5): 447-480.

Parke, R. and J. L. Peterson. 1981. Indicators of social change: Developments in the United States of America. Accounting, Organizations and Society 6(3): 235-246.

Parker, L. D. 1994. Professional accounting body ethics: In search of the private interest. Accounting, Organizations and Society 19(6): 507-525.

Parker, R. J. and J. M. Kohlmeyer, III. 2005. Organizational justice and turnover in public accounting firms: A research note. Accounting, Organizations, and Society 30(4): 357-369.

Parker, R. J. and L. Kyj. 2006. Vertical information sharing in the budgeting process. Accounting, Organizations, and Society 31(1): 27-45.

Parker, R. J. and L. Kyj. 2007. Erratum to "Vertical information sharing in the budgeting process" [Accounting, Organizations and Society 31 (2006) 27-45]. Accounting, Organizations and Society 32(4-5): 495-496.

Patten, D. M. 1990. The market reaction to social responsibility disclosures: The case of the Sullivan principles signings. Accounting, Organizations and Society 15(6): 575-587.

Patten, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 17(5): 471-475.

Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 27(8): 763-773.

Patten, D. M. 2005. The accuracy of financial report projections of future environmental capital expenditures: A research note. Accounting, Organizations, and Society 30(5): 457-468.

Peecher, M. E., R. Schwartz and I. Solomon. 2007. It's all about quality: Perspectives on strategic systems auditing. Accounting, Organizations and Society 32(4-5): 463-485.

Pei, B. K. W., S. A Reed and B. S Koch. 1992. Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model. Accounting, Organizations and Society 17(2): 169-183.

Pentland, B. T. 1993. Getting comfortable with the numbers: Auditing and micro-production of macro-order. Accounting, Organizations and Society 18(7-8): 605-620.

Pentland, B. T. 2000. Will auditors take over the world? Program, technique and the verification of everything. Accounting, Organizations and Society 25(3): 307-312.

Pentland, B. T. and P. Carlile. 1996. Audit the taxpayer, not the return: Tax auditing as an expression game. Accounting, Organizations and Society 21(2-3): 269-287.

Perera, S., G. Harrison and M. Poole. 1997. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note. Accounting, Organizations and Society 22(6): 557-572.

Peters, J. M. 1993. Decision making, cognitive science and accounting: An overview of the intersection. Accounting, Organizations and Society 18(5): 383-405.

Peters, J. M., B. L. Lewis and V. Dhar. 1989. Assessing inherent risk during audit planning: The development of a knowledge based model. Accounting, Organizations and Society 14(4): 359-378.

Peters, K. 2001. When reform comes into play: Budgeting as negotiations between administrations. Accounting, Organizations and Society 26(6): 521-539.

Picciotto, S. 1992. International taxation and intrafirm pricing in transnational corporate groups. Accounting, Organizations and Society 17(8): 759-792.

Pinch, T., M. Mulkay and M. Ashmore. 1989. Clinical budgeting: Experimentation in the social sciences: A drama in five acts. Accounting, Organizations and Society 14(3): 271-301.

Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14(1-2): 153-163.

Pizzini, M. J. 2006. The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: An empirical study of US hospitals. Accounting, Organizations and Society 31(2): 179-210.

Polesie, T. 1981. Action and reaction: Decisive factors in developing accounting practice. Accounting, Organizations and Society 6(2): 167-174.

Ponemon, L. A. 1992. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society 17(3-4): 239-258.

Poon, M. 2009. From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance. Accounting, Organizations and Society 34(5): 654-674.

Porter, T. M. 1995. Information cultures: A review essay. Accounting, Organizations and Society 20(1): 83-92.

Power, M. K. 1991. Educating accountants: Towards a critical ethnography. Accounting, Organizations and Society 16(4): 333-353.

Power, M. 1992. After calculation? Reflection on critique of economic reason by Andre Gorz. Accounting, Organizations and Society 17(5): 477-499.

Power, M. 1996. Making things auditable. Accounting, Organizations and Society 21(2-3): 289-315.

Power, M. 1997. Expertise and the construction of relevance: Accountants and environmental audit. Accounting, Organizations and Society 22(2): 123-146.

Power, M. 1998. Auditor liability in context. Accounting, Organizations and Society 23(1): 77-79.

Power, M. 2001. Imagining, measuring and managing intangibles. Accounting, Organizations and Society 26(7-8): 691-693.

Power, M. 2007. Business risk auditing - Debating the history of its present. Accounting, Organizations and Society 32(4-5): 379-382.

Power, M. 2009. The risk management of nothing. Accounting, Organizations and Society 34(6-7): 849-855.

Power, M. and R. Laughlin. 1996. Habermas, law and accounting. Accounting, Organizations and Society 21(5): 441-465.

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Rawlings, H. R. III. 1993. Prologue. Accounting, Organizations and Society 18(2-3): 103-104.

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Shields, M. D., J. G. Birnberg and I. H. Frieze. 1981. Attributions, cognitive processes and control systems.  Accounting, Organizations and Society 6(1): 69-93.

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Spicer, B. H. 1988. Towards an organizational theory of the transfer pricing process. Accounting, Organizations and Society 13(3): 303-322.

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Thane, P. 1992. The history of the gender division of labour in Britain: Reflections on "'herstory' in accounting: The first eighty years." Accounting, Organizations and Society 17(3-4): 299-312.

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Thompson, G. 1987. Inflation accounting in a theory calculation. Accounting, Organizations and Society 12(5): 523-543.

Thompson, G. 1991. Is accounting rhetorical? Methodology, Luca Pacioli and printing. Accounting, Organizations and Society 16(5-6): 572-599.

Thompson, G. F. 1998. Encountering economics and accounting: Some skirmishes and engagements. Accounting, Organizations and Society 23(3): 283-323.

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Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting.  Accounting, Organizations and Society 8(2-3): 251-267. (Summary).

Tinker, A. M. 1980. Towards a political economy of accounting: An empirical illustration of the Cambridge controversies. Accounting, Organizations and Society 5(1):  147-160.

Tinker, A. M., B. D. Merino and M. D. Neimark. 1982. The normative origins of positive theories: Ideology and accounting. Accounting, Organizations and Society 7(2): 167-200.

Tinker, T. 1988. Panglossian accounting theories: The science of apologising in style. Accounting, Organizations and Society 13(2): 165-189.

Tinker, T. 1991. The accountant as partisan. Accounting, Organizations and Society 16(3): 297-310.

Tinker, T. and D. Ghicas. 1993. Dishonored contracts: Accounting and the expropriation of employee pension wealth. Accounting, Organizations and Society 18(4): 361-380.

Tinker, T. and M. Neimark. 1987. The role of annual reports in gender and class contradictions at General Motors: 1917-1976. Accounting, Organizations and Society 12(1): 71-88.

Toan, A. B. Jr. 1976. Human asset accounting; W. J. Giles and D. Robinson. (London: Institute of Personnel Management and Institute of Cost and Management Accountants, 1972). Accounting, Organizations and Society 1(2 & 3): 283-284.

Tokutani, M. and M. Kawano. 1978. A note on the Japanese social accounting literature. Accounting, Organizations and Society 3(2): 183-188.

Tomassini, L. A. 1976. Behavioral research on human resource accounting: A contingency framework. Accounting, Organizations and Society 1(2 & 3): 239-250.

Tomassini, L. A. 1976. Measurement of human resources; W. T. Singleton and P. Spurgeon, Editors. (London: Taylor & Francis, Ltd., 1975, pp. 370). Accounting, Organizations and Society 1(2 & 3): 284-285.

Tomkins, C. 1986. Commentary on R. S. Kaplan "the role for empirical research in management accounting. Accounting, Organizations and Society 11(4-5): 453-456.

Tomkins, C. 2001. Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society 26(2): 161-191.

Tomkins, C. and R. Groves. 1983. The everyday accountant and researching his reality. Accounting, Organizations and Society 8(4): 361-374.

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Tomkins, C., D. Rosenberg and I. Colville. 1980. The social process of research: Some reflections on developing a multi-disciplinary accounting project. Accounting, Organizations and Society 5(2): 247-262.

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Trotman, K. T. and J. Sng. 1989. The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice. Accounting, Organizations and Society 14(5-6): 565-576.

Tsui, L., J. S. Ferdinand and A. Gul. 1996. Auditors' behavior in an audit conflict situation: A research note on the role of locus of control and ethical reasoning. Accounting, Organizations and Society 21(1): 41-51.

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Uddin, S. and T. Hopper. 2001. A Bangladesh soap opera: Privatisation, accounting, and regimes of control in a less developed country. Accounting, Organizations and Society 26(7-8): 643-672.

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Wildavsky, A. 1978. Policy analysis is what information systems are not. Accounting, Organizations and Society 3(1): 77-88.

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Wildavsky, A. 1994. Accounting for the environment. Accounting, Organizations and Society 19(4-5): 461-481.

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Williams, J. J. and C. R. Hinings. 1988. A note on matching control system implications with organizational characteristics: ZBB and MBO revisited. Accounting, Organizations and Society 13(2): 191-198.

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Williams, P. F. 1989. The logic of positive accounting research. Accounting, Organizations and Society 14(5-6): 455-468.

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