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Accounting, Organizations And Society

1976-2008

1976 Volume 1(1) through 2008 Volume 33(6).
 

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Featured Journals

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.

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. 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.

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.

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.

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.

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.

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, 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.

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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.

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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.

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

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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.

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.

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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.

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.

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.

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.

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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.

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.

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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.

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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.

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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.

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.

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, 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.

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.

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.

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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.

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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.

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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., 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.

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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.

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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. 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.

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.

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 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.

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.

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. 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. 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.

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