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Volume 1, 1976 - Volume 53, 2016

Recent Updates: 2014, 2015, 2016

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

AOS Science Direct Link | Journal Bibliographies

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.

Accounting, Organizations and Society. 2010. Anthony G. Hopwood, 1944-2010. Accounting, Organizations and Society 35(4): 496-497.

Accounting, Organizations and Society. 2014. Editorial. Accounting, Organizations and Society 39(7): iii.

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.

Adler, P. S. and C. X. Chen. 2011. Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society 36(2): 63-85.

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.

Agoglia, C. P., R. C. Hatfield and T. A. Lambert. 2015. Audit team time reporting: An agency theory perspective. Accounting, Organizations and Society (44): 1-14.

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.

Alissa, W., V. Capkun, T. Jeanjean and N. Suca. 2014. An empirical investigation of the impact of audit and auditor characteristics on auditor performance. Accounting, Organizations and Society 39(7): 495-510.

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.

Alon, A. and P. D. Dwyer. 2016. SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society (48): 1-16.

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.

Anantharaman, D. 2012. Comparing self-regulation and statutory regulation: Evidence from the accounting profession. Accounting, Organizations and Society 37(2): 55-77.

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. B., J. L. Brown, L. Hodder and P. E. Hopkins. 2015. The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship. Accounting, Organizations and Society (46): 100-114.

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.

Andon, P. and C. Free. 2012. Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal. Accounting, Organizations and Society 37(3): 131-154.

Andon, P., C. Free and P. Sivabalan. 2014. The legitimacy of new assurance providers: Making the cap fit. Accounting, Organizations and Society 39(2): 75-96.

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.

Annisett, M. and V. U. Trivedi. 2013. Globalization, paradox and the (un)making of identities: Immigrant Chartered Accountants of India in Canada. Accounting, Organizations and Society 38(1): 1-29.

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.

Archel, P., J. Husillos and C. Spence. 2011. The institutionalisation of unaccountability: Loading the dice of corporate social responsibility discourse. Accounting, Organizations and Society 36(6): 327-343.

Arena, M., M. Arnaboldi and G. Azzone. 2010. The organizational dynamics of enterprise risk management. Accounting, Organizations and Society 35(7): 659-675.

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, M. C. and M. Artz. 2015. Target difficulty, target flexibility, and firm performance: Evidence from business units' targets. Accounting, Organizations and Society (40): 61-77.

Arnold, M. C. and R. M. Gillenkirch. 2015. Using negotiated budgets for planning and performance evaluation: An experimental study. Accounting, Organizations and Society (43): 1-16.

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. 2012. The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society 37(6): 361-381.

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.

Artz, M., C. Homburg and T. Rajab. 2012. Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties. Accounting, Organizations and Society 37(7): 445-460.

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.

Arya, A. and B. Mittendorf. 2015. Career concerns and accounting performance measures in non profit organizations. Accounting, Organizations and Society (40): 1-12.

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

Asdal, K. 2011. The office: The weakness of numbers and the production of non-authority. Accounting, Organizations and Society 36(1): 1-9.

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.

Backof, A. G., E. M. Bamber and T. D. Carpenter. 2016. Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society (51): 1-11.

Baik, B., J. H. Evans III, K. Kim and Y. Yanadori. 2016. White collar incentives. Accounting, Organizations and Society (53): 34-49.

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.

Balakrishnan, R. and M. Penno. 2014. Causality in the context of analytical models and numerical experiments. Accounting, Organizations and Society 39(7): 531-534.

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.

Barker, R., J. Hendry, J. Roberts and P. Sanderson. 2012. Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers. Accounting, Organizations and Society 37(4): 207-222.

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.

Bayou, M. E., A. Reinstein and P. F. Williams. 2011. To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society 36(2): 109-124.

Bazerman, M. H. and D. Moore. 2011. Is it time for auditor independence yet? Accounting, Organizations and Society 36(4-5): 310-312.

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.

Bebbington, J. and C. Larrinaga. 2014. Accounting and sustainable development: An exploration. Accounting, Organizations and Society 39(6): 395-413.

Bebbington, J., E. A. Kirk and C. Larrinaga. 2012. The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society 37(2): 78-94.

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

Bedford, D. S., T. Malmi and M. Sandelin. 2016. Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting, Organizations and Society (51): 12-28.

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.

Bezemer, D. J. 2010. Understanding financial crisis through accounting models. Accounting, Organizations and Society 35(7): 676-688.

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 A. R. Ganguly. 2012. Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society 37(1): 1-13.

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.

Bhat, G. and S. G. Ryan. 2015. The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instruments. Accounting, Organizations and Society (46): 81-95.

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.

Boedker, C. and W. F. Chua. 2013. Accounting as an affective technology: A study of circulation, agency and entrancement. Accounting, Organizations and Society 38(4): 245-267.

Bol, J. C. and F. Moers. 2010. The dynamics of incentive contracting: The role of learning in the diffusion process. Accounting, Organizations and Society 35(8): 721-736.

Bol, J. C., S. Kramer and V. S. Maas. 2016. How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency. Accounting, Organizations and Society (51): 64-73.

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.

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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.

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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.

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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, J. L., J. G. Fisher, M. Sooy and G. B. Sprinkle. 2014. The effect of rankings on honesty in budget reporting. Accounting, Organizations and Society 39(4): 237-246.

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.

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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.

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Bryer, A. R. 2014. Participation in budgeting: A critical anthropological approach. Accounting, Organizations and Society 39(7): 511-530.

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.

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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.

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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.

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

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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.

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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.

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

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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.

Cardinaels, E. 2016. Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting. Accounting, Organizations and Society (52): 50-62.

Cardinaels, E. and P. M. G. van Veen-Dirks. 2010. Financial versus non-financial information: The impact of information organization and presentation in a balanced scorecard. Accounting, Organizations and Society 35(6): 565-578.

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.

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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.

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Chapman, C. and M. E. Peecher. 2011. Worlds of assurance. Accounting, Organizations and Society 36(4-5): 267-268.

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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. 2010. Editorial. Accounting, Organizations and Society 35(4): 393.

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

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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.

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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.

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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.

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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.

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