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Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts


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  • Roberts, John
  • Scapens, Robert
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 10 (1985)
    Issue (Month): 4 (October)
    Pages: 443-456

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    Handle: RePEc:eee:aosoci:v:10:y:1985:i:4:p:443-456

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    Cited by:
    1. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
    2. Bertrand Masquefa & Pierre Teller, 2013. "The effects of uncertainty, trust, structure and resistance to change in the diffusion of management accounting innovations: an agent based modeling approach," Working Papers hal-00583488, HAL.
    3. Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010. "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA.
    4. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    5. Delouis-Girardi, Béatrice, 2002. "Régulation des tarifs d'interconnexion : analyse en vue de déterminer son impact sur les systèmes comptables des entreprises de télécoms," Economics Papers from University Paris Dauphine 123456789/3277, Paris Dauphine University.
    6. Ashfaq Ahmad Khan & Wiqar Ahmad, 2013. "Matching resources with demand: a flawed strategy?," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 20(1), pages 63-89, June.
    7. Orlikowski, Wanda J. (Wanda Janina). & Robey, Daniel., 2003. "Information technology and the structuring of organizations," Working papers no. 220, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    8. Saravanamuthu, Kala & Tinker, Tony, 2003. "Politics of managing: the dialectic of control," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 37-64, January.
    9. Bino Catasús & Sofi Ersson & Jan-Erik Gröjer & Fan Yang Wallentin, 2007. "What gets measured gets … on indicating, mobilizing and acting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 505-521, June.
    10. Rob Dixon & John Ritchie & Juliana Siwale, 2006. "Microfinance: accountability from the grassroots," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 405-427, April.
    11. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor-network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 161-193, February.
    12. Berland, Nicolas & Loison, Marie-Claire, 2005. "« Responsible Care» et management durable: comportement volontaire ou réaction adaptative ? Généalogie et pratiques dans l'industrie chimique," Economics Papers from University Paris Dauphine 123456789/2245, Paris Dauphine University.
    13. Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA.
    14. Berland, Nicolas & Joannides, Vassili, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Economics Papers from University Paris Dauphine 123456789/1375, Paris Dauphine University.
    15. Jens Steffek, 2008. "Public Accountability and the Public Sphere of International Governance," RECON Online Working Papers Series 3, RECON.
    16. Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(4), pages 482-505, May.
    17. Eric Fay & Lucas Introna & François-Régis Puyou, 2010. "Living with numbers: Accounting for subjectivity in/with management accounting systems," Post-Print hal-00771160, HAL.
    18. Sofia Yasmin & Roszaini Haniffa & Mohammad Hudaib, 2014. "Communicated Accountability by Faith-Based Charity Organisations," Journal of Business Ethics, Springer, vol. 122(1), pages 103-123, June.
    19. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
    20. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    21. Carolyn Stringer, 2007. "Empirical performance management research: observations from AOS and MAR," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 4(2), pages 92-114, July.
    22. Nandhakumar, Joe & Jones, Matthew, 2001. "Accounting for time: managing time in project-based teamworking," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 193-214, April.
    23. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.


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