Accounting, Organizations and Society N-Z

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Volume 1, 1976 - Volume 111, 2023

Recent Updates by Year

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

AOS Science Direct Link | Journal Bibliographies

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

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

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

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

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

Nappert, P. and M. Plante. 2023. The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts. Accounting, Organizations and Society (105): 101402.

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

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

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

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

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

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

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

Neu, D. 2019. Accounting for extortion. Accounting, Organizations and Society (76): 50-63.

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

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

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

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

Neu, D., J. Everett, A. S. Rahaman and D. Martinez. 2013. Accounting and networks of corruption. Accounting, Organizations and Society 38(6-7): 505-524.

Newman, A. H. 2014. An investigation of how the informal communication of firm preferences influences managerial honesty. Accounting, Organizations and Society 39(3): 195-207.

Newman, A. H. and I. D. Tafkov. 2014. Relative performance information in tournaments with different prize structures. Accounting, Organizations and Society 39(5): 348-361.

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

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

Nicholls, A. 2010. Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies. Accounting, Organizations and Society 35(4): 394-415.

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

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

Nobes, C. and C. Stadler. 2013. How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. Accounting, Organizations and Society 38(8): 573-595.

Nolder, C. J. and K. Kadous. 2018. Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society (67): 1-14.

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

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

Norman, C. S., A. M. Rose and J. M. Rose. 2010. Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society 35(5): 546-557.

Norman, C. S., J. M. Rose and I. S. Suh. 2011. The effects of disclosure type and audit committee expertise on Chief Audit Executives’ tolerance for financial misstatements. Accounting, Organizations and Society 36(2): 102-108.

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

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

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

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

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

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

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

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

O'Connor, N. G., S. C. Vera-Muñoz and F. Chan. 2011. Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation. Accounting, Organizations and Society 36(4-5): 246-266.

O'Donnell, E. and J. Prather-Kinsey. 2010. Nationality and differences in auditor risk assessment: A research note with experimental evidence. Accounting, Organizations and Society 35(5): 558-564.

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

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

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

O'Dwyer, B. and J. Unerman. 2016. Fostering rigour in accounting for social sustainability. Accounting, Organizations and Society (49): 32-40.

O’Dwyer, B., D. Owen and J. Unerman. 2011. Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society 36(1): 31-52.

O'Leary, S. and D. Smith. 2020. Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations. Accounting, Organizations and Society (85): 101140.

O'Leary, S. 2017. Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs. Accounting, Organizations and Society (63): 21-41.

O'Leary, S., T. Dinh and S. Frueh. 2023. Affirmative otherness in humanitarian NGO: Implications for accountability as responsiveness. Accounting, Organizations and Society (111): 101495.

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

O’Regan, P. 2010. ‘A dense mass of petty accountability’: Accounting in the service of cultural imperialism during the Irish Famine, 1846–1847. Accounting, Organizations and Society 35(4): 416-430.

O'Regan, P. and S. Killian. 2014. "Professionals who understand': Expertise, public interest and societal risk governance. Accounting, Organizations and Society 39(8): 615-631.

O'Regan, P. and S. Killian. 2021. Beyond professional closure: Uncovering the hidden history of plain accountants. Accounting, Organizations and Society (94): 101276.

O'Sullivan, N. and B. O'Dwyer. 2015. The structuration of issue-based fields: Social accountability, social movements and the Equator Principles issue-based field. Accounting, Organizations and Society (43): 33-55.

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

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

Obermire, K. M., J. R. Cohen and K. M. Zehms. 2021. Audit committee members' professional identities: Evidence from the field. Accounting, Organizations and Society (93): 101242.

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

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

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

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

Osma, B. G. and E. Guillamón-Saorín. 2011. Corporate governance and impression management in annual results press releases. Accounting, Organizations and Society 36(4-5): 187-208.

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

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

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

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

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

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

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

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

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

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

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

Parker, L. D. 2014. Corporate social accountability through action: Contemporary insights from British industrial pioneers. Accounting, Organizations and Society 39(8): 632-659.

Paker, L. D. and J. Schmitz. 2022. The reinvented accounting firm office: Impression management for efficiency, client relations and cost control. Accounting, Organizations and Society (98): 101306.

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

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

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

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

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

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

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

Peecher, M. E., I. Soloman and K. T. Trotman. 2013. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society 38(8): 596-620.

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

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

Pelger, C. 2016. Practices of standard-setting - An analysis of the IASB's and FASB's process of identifying the objective of financial reporting. Accounting, Organizations and Society (50): 51-73.

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

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

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

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

Perreault, S. and T. Kida. 2011. The relative effectiveness of persuasion tactics in auditor-client negotiations. Accounting, Organizations and Society 36(8): 534-547.

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

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

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

Peytcheva, M. 2023. He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession. Accounting, Organizations and Society (106): 101413.

Pflueger, D. 2016. Knowing patients: The customer survey and the changing margins of accounting in healthcare. Accounting, Organizations and Society (53): 17-33.

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

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

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

Pinnuck, M. and C. Shekhar. 2013. The profit versus loss heuristic and firm financial decisions. Accounting, Organizations and Society 38(6-7): 420-439.

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

Plante, M., C. Free and P. Andon. 2021. Making artworks valuable: Categorisation and modes of valuation work. Accounting, Organizations and Society (91): 101155.

Platt, W. 2015. A practitioners perspective: 2014 AOS conference on accounting estimates. Accounting, Organizations and Society (46): 5-7.

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

Pollock, N. and L. D'Adderio. 2012. Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality. Accounting, Organizations and Society 37(8): 565-586.

Pollock, N., L D'Adderio, R. Williams and L. Leforestier. 2018. Conforming or transforming? How organizations respond to multiple rankings. Accounting, Organizations and Society (64): 55-68.

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

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

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

Posch, A. 2020. Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing. Accounting, Organizations and Society (86): 101126.

Poullaos, C. 2016. Canada vs. Britain in the imperial accountancy arena, 1908-1912: Symbolic capital, symbolic violence. Accounting, Organizations and Society (51): 47-63.

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

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

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

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

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

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

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

Power, M. 2013. The apparatus of fraud risk. Accounting, Organizations and Society 38(6-7): 525-543.

Power, M. 2015. How accounting begins: Object formation and the accretion of infrastructure. Accounting, Organizations and Society (47): 43-55.

Power, M. 2017. Symposium: Accounting and actorhood. Accounting, Organizations and Society (59): 1-2.

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

Power, M. K. 1992. From common sense to expertise: Reflections on the prehistory of audit sampling. Accounting, Organizations and Society 17(1): 37-62.

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

Power, M. K. 2003. Auditing and the production of legitimacy. Accounting, Organizations and Society 28(4): 379-394.

Powers, M. 2011. Assurance worlds: Consumers, experts and independence. Accounting, Organizations and Society 36(4-5): 324-326.

Prakash, P. and A. Rappaport. 1977. Information inductance and its significance for accounting. Accounting, Organizations and Society 2(1): 29-38.

Pratt, J. 1985. SFAS No. 2: Auditor evaluations and input to the home office. Accounting, Organizations and Society 10(4): 427-442.

Pratt, J. and J. Jiambalvo. 1981. Relationship between leader behaviors and audit team performance. Accounting, Organizations and Society 6(2): 133-142.

Pratt, J. and J. Jiambalvo. 1982. Determinants of leader behavior in an audit environment. Accounting, Organizations and Society 7(4): 369-379.

Pratt, J. and P. Beaulieu. 1992. Organizational culture in public accounting: Size, technology, rank, and functional area. Accounting, Organizations and Society 17(7): 667-684.

Pratt, J., L. C. Mohrweis and P. Beaulieu. 1993. The interaction between national and organizational culture in accounting firms: An extension. Accounting, Organizations and Society 18(7-8): 621-628.

Preda, A. 2009. Brief encounters: Calculation and the interaction order of anonymous electronic markets. Accounting, Organizations and Society 34(5): 675-693.

Preston, A. 1986. Interactions and arrangements in the process of informing. Accounting, Organizations and Society 11(6): 521-540.

Preston, A. and L. Oakes. 2001. The Navajo documents: A study of the economic representation and construction of Navajo. Accounting, Organizations and Society 26(1): 39-71.

Preston, A. M. 1989. The taxman cometh: Some observations on the interrelationship between accounting and inland revenue practice. Accounting, Organizations and Society 14(5-6): 389-413.

Preston, A. M. 1992. The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U. S. hospitals. Accounting, Organizations and Society 17(1): 63-100.

Preston, A. M. 2006. Enabling, enacting and maintaining action at a distance: An historical case study of the role of accounts in the reduction of the Navajo herds. Accounting, Organizations and Society 31(6): 559-578.

Preston, A. M. and A. M. Vesey. 2008. The construction of US utility accounting: 1882-1944. Accounting, Organizations and Society 33(4-5): 415-435.

Preston, A. M. and J. J. Young. 2000. Constructing the global corporation and corporate constructions of the global: A picture essay. Accounting, Organizations and Society 25(4-5): 427-449.

Preston, A. M., C. Wright and J. J. Young. 1996. Imag[in]ing annual reports. Accounting, Organizations and Society 21(1): 113-137.

Preston, A. M., D. J. Cooper and R. W. Coombs. 1992. Fabricating budgets: A study of the production of management budgeting in the national health service. Accounting, Organizations and Society 17(6): 561-593.

Preston, A. M., D. J. Cooper, D. P. Scarbrough and R. C. Chilton. 1995. Changes in the code of ethics of the U. S. accounting profession, 1917 and 1988: The continual quest for legitimation. Accounting, Organizations and Society 20(6): 507-546.

Preston, A. M., W. F. Chua and D. Neu. 1997. The diagnosis-related group-prospective payment system and the problem of the government of rationing health care to the elderly. Accounting, Organizations and Society 22(2): 147-164.

Preston, L. E. 1981. Research on corporate social reporting: Directions for development. Accounting, Organizations and Society 6(3): 255-262.

Pucci, R. and P. Skaerbaek. 2020. The co-performance of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9. Accounting, Organizations and Society (81): 101076.

Purdy, D. 1981. The provision of financial information to employees: A study of the reporting practices of some large public companies in the United Kingdom. Accounting, Organizations and Society 6(4): 327-338.

Purvis, S. E. C. 1989. The effect of audit documentation format on data collection. Accounting, Organizations and Society 14(5-6): 551-563.

Puxty, A. G. 1997. Accounting choice and a theory of crisis: The cases of post-privatization British telecom and British Gas. Accounting, Organizations and Society 22(7): 713-735.

Puxty, A. G., H. C. Willmott, D. J. Cooper and T. Lowe. 1987. Modes of regulation in advanced capitalism: Locating accountancy in four countries. Accounting, Organizations and Society 12(3): 273-291.

Qu, S. Q. and D. J. Cooper. 2011. The role of inscriptions in producing a balanced scorecard. Accounting, Organizations and Society 36(6): 344-362.

Quattrone, P. 2004. Accounting for God: Accounting and accountability in the Society of Jesus (Italy, XVI-XVII centuries). Accounting, Organizations and Society 29(7): 647-683.

Quattrone, P. 2006. Corrigendum to ''Accounting for God: Accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)'' [Accounting, Organizations and Society 28 (2004) 169-249]. Accounting, Organizations, and Society 31(1): 105.

Quattrone, P. 2009. Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting, Organizations and Society 34(1): 85-118.

Quattrone, P. and T. Hopper. 2005. A ‘time–space odyssey’: Management control systems in two multinational organisations. Accounting, Organizations, and Society 30(7-8): 735-764.

Radcliffe, V., D. J. Cooper and K. Robson. 1994. The management of professional enterprises and regulatory change: British accountancy and the financial services act, 1896. Accounting, Organizations and Society 19(7): 601-628.

Radcliffe, V. S. 1998. Efficiency audit: An assembly of rationalities and programmes. Accounting, Organizations and Society 23(4): 377-410.

Radcliffe, V. S. 1999. Knowing efficiency: The enactment of efficiency in efficiency auditing. Accounting, Organizations and Society 24(4): 333-362.

Radcliffe, V. S., C. Spence, M. Stein and B. Wilkinson. 2018. Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries. Accounting, Organizations and Society (66): 45-59.

Radtke, R. R., R. F. Spekle and S. K. Widener. 2023. Flourish of flounder: Do trust-centric management controls encourage knowledge sharing and team performance? Accounting, Organizations and Society (107): 101429.

Rahman, M. and A. M. McCosh. 1976. The influence of organisational and personal factors on the use of accounting information: An empirical study. Accounting, Organizations and Society 1(4): 339-355.

Rajgopal, S. and R. White. 2019. Cheating when in the hole: The case of New York city taxis. Accounting, Organizations and Society (79): 101070.

Ram, M. M. and T. S Ramakrishnan. 1991. A decision-theory model of motivation and its usefulness in the diagnosis of management control systems. Accounting, Organizations and Society 16(2): 167-184.

Ramanathan, K. V. and W. L. Weis. 1981. Supplementing collegiate financial statements with across-fund aggregations: An experimental inquiry. Accounting, Organizations and Society 6(2): 143-151.

Ramirez, C. 2001. Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society 26(4-5): 391-418.

Ramirez, C. 2009. Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants’ identities in the UK. Accounting, Organizations and Society 34(3-4): 381-408.

Rankin, F. W. and T. L. Savre. 2000. The effects of performance separability and contract type on agent effort. Accounting, Organizations and Society 25(7): 683-695.

Rankin, F. W. and T. L. Sayre. 2011. Responses to risk in tournaments. Accounting, Organizations and Society 36(1): 53-62.

Rasso, J. T. 2015. Construal instructions and professional skepticism in evaluating complex estimates. Accounting, Organizations and Society (46): 44-55.

Ravenscroft, S. and P. F. Williams. 2009. Making imaginary worlds real: The case of expensing employee stock options. Accounting, Organizations and Society 34(6-7): 770-786.

Ravenscroft, S. and P. F. Williams. 2021. Sustaining discreditable accounting research through ignorance: The mainstream elite's response to the 2008 financial crisis. Accounting, Organizations and Society (95): 101280.

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

Reimers, J. L. and S. A. Butler. 1992. The effect of outcome knowledge on auditor's judgmental evaluations. Accounting, Organizations and Society 17(2): 185-194.

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