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

Citations

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Cited by:

  1. Puhakka, Hannu, 2017. "The role of accounting in making sense of post-acquisition integration," Scandinavian Journal of Management, Elsevier, vol. 33(1), pages 12-22.
  2. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
  3. Pasquale Ruggiero & Daniela Sorrentino & Riccardo Mussari, 2022. "Earnings management in state-owned enterprises: bringing publicness back in," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1277-1313, December.
  4. Ying Sophie Huang & Moeki Nemoto, 2022. "Communication tool in management accounting: adapting Jakobson’s (1960) communication model," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-9, December.
  5. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
  6. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
  7. Elmassri, Moataz Moamen & Harris, Elaine Pamela & Carter, David Bernard, 2016. "Accounting for strategic investment decision-making under extreme uncertainty," The British Accounting Review, Elsevier, vol. 48(2), pages 151-168.
  8. Dao T. T. Thuy & Truong Quoc Viet & Vu Van Phuc & Thi-Hong-Diep Pham & Nguyen Thi Ngoc Lan & Huong Ho, 2022. "Impact of Leadership Behavior on Entrepreneurship in State-Owned Enterprises: Evidence from Civil Servant Management Aimed at Improving Accountability," Economies, MDPI, vol. 10(10), pages 1-14, October.
  9. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Grenoble Ecole de Management (Post-Print) hal-01682172, HAL.
  10. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
  11. I Gede Sanica & Luh Putu Wiagustini & I.B Panji Sedana & Ni Luh Gede Sri Artini, 2019. "Internalization of Intrinsic Value of Trust in Financial Accountability: A Study of Subak Jatiluwih Bali Indonesia," International Business Research, Canadian Center of Science and Education, vol. 12(1), pages 99-109, January.
  12. 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.
  13. Barbara Weißenberger & Gero Holthoff, 2013. "Cognitive style and connotative meaning in management accounting communication," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(1), pages 1-25, May.
  14. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  15. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
  16. Hervé Kohler & Anne Le Manh, 2014. "Etude Exploratoire De La Participation Au « Due Processus » De L'Iasb De L'Industrie Des Telecommunications, Dans Le Cadre Du Projet « Revenue Recognition »," Post-Print hal-01899618, HAL.
  17. Maroun, Warren & van Zijl, Wayne, 2016. "Isomorphism and resistance in implementing IFRS 10 and IFRS 12," The British Accounting Review, Elsevier, vol. 48(2), pages 220-239.
  18. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
  19. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
  20. Baker, C. Richard, 2014. "Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 620-632.
  21. Bruno Camous & Ariel Eggrickx & Lætitia Guérin-Schneider, 2021. "Les systèmes de contrôle hybride en réponse à la complexité institutionnelle," Post-Print hal-04360273, HAL.
  22. Eleonora Cardillo & Maria Cristina Longo, 2020. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
  23. 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, December.
  24. Raphael Zumofen, 2016. "Public accountability: a summary analysis [Accountability publique - Une analyse synthétique]," Post-Print hal-03623871, HAL.
  25. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
  26. Tamim Elbasha & Alex Wright, 2017. "Reconciling structure and agency in strategy -as-practice research: Towards a strong- structuration theory approach," Post-Print hal-01557268, HAL.
  27. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
  28. Stefanie Einhorn & Xaver Heinicke & Thomas W. Guenther, 2021. "Management control packages in family businesses: a configurational approach," Journal of Business Economics, Springer, vol. 91(4), pages 433-478, May.
  29. repec:dau:papers:123456789/1375 is not listed on IDEAS
  30. Bertrand Venard & Kezang Tshering, 2021. "Barriers to transparency in Bhutan's public administration: A new typology of opacity," Public Administration & Development, Blackwell Publishing, vol. 41(4), pages 203-216, October.
  31. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
  32. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  33. Letiche, Hugo & De Loo, Ivo & Lowe, Alan & Yates, David, 2023. "Meeting the research(er) and the researched halfway," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
  34. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
  35. Aila VIRTANEN & Tuomo TAKALA, 2016. "Accountability Of Corporate Boards In Finland," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 8(1), pages 5-24, March.
  36. Cristiano Busco, 2009. "Giddens’ structuration theory and its implications for management accounting research," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(3), pages 249-260, August.
  37. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
  38. Aziza Laguecir & Bernard Leca, 2022. "Organized Decoupling of Management Control Systems: An Exploratory Study of Traders’ Unethical Behavior," Journal of Business Ethics, Springer, vol. 181(1), pages 153-169, November.
  39. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  40. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
  41. Huguette Blanco & John Lennard & Sylvain Lamontagne, 2011. "Annual Reporting and Accountability by Municipalities in Canada: An Empirical Investigation," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 195-224, September.
  42. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
  43. David J. Cooper & Mahmoud Ezzamel & Keith Robson, 2019. "The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 451-485, March.
  44. Nicolas Berland & Marie-Claire Loison, 2005. "" RESPONSIBLE CARE " ET MANAGEMENT DURABLE : COMPORTEMENT VOLONTAIRE OU RÉACTION ADAPTATIVE ? Généalogie et pratiques dans l'industrie chimique," Post-Print halshs-00581125, HAL.
  45. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
  46. Jane Gibbon & John Fenwick & Janice McMillan, 2008. "Governance and Accountability: A Role for Social Accounts in the Sustainable School," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 353-360, December.
  47. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Post-Print hal-00676580, HAL.
  48. A. Barretta & A. Riccaboni, 1998. "Internal Accounting Measurements and Information for External Parties: An Analysis of Their Relationship in the Italian Banking Sector," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(1), pages 71-99, March.
  49. Angelo Ruggieri & Stella Lippolis, 2023. "Openness, Innovation, and Sustainability in Museum Organizations," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(3), pages 134-134, June.
  50. Nordin, Ingrid Gustafsson, 2023. "Narratives of internal audit: The Sisyphean work of becoming “independent”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
  51. Walker, S. P., 1998. "How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 485-514.
  52. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
  53. Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 482-505, May.
  54. Carolyn Stringer, 2007. "Empirical performance management research: observations fromAOSandMAR," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(2), pages 92-114, June.
  55. Kurunmaki, Liisa, 1999. "Professional vs financial capital in the field of health care--struggles for the redistribution of power and control," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 95-124, April.
  56. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
  57. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
  58. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
  59. Junne, Jaromir, 2018. "Enabling accountability: An analysis of personal budgets for disabled people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 46-62.
  60. 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, December.
  61. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  62. Mueller, Frank, 2018. "Taking Goffman seriously: Developing Strategy-as-Practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 53(C), pages 16-30.
  63. Adel Beldi & Walid Cheffi & Frédéric Wacheux, 2006. "L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration," Post-Print halshs-00548085, HAL.
  64. Shaoul, Jean & Stafford, Anne & Stapleton, Pamela, 2012. "Accountability and corporate governance of public private partnerships," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 213-229.
  65. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
  66. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
  67. Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 647-683, October.
  68. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
  69. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
  70. Laura Girella & Roberto Tizzano & Elisa Rita Ferrari, 2019. "Concepts travelling across disciplinary fields: the case of the business model," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 373-402, June.
  71. Enrico Deidda Gagliardo & Michele Bigoni & Luca Papi & Giorgia Gobbo, 2019. "La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia della performance alla performance utile," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 169-189.
  72. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
  73. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
  74. Frimanson, Lars & Hornbach, Janina & Hartmann, Frank G.H., 2021. "Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency," Accounting, Organizations and Society, Elsevier, vol. 95(C).
  75. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
  76. Said, Jamaliah & Alam, Md. Mahmudul & Johari, Razana Juhaida, 2019. "Assessment of Accountability Practices in the Public Sector of Malaysia," SocArXiv 5djfu, Center for Open Science.
  77. Bay, Charlotta, 2011. "Framing financial responsibility: An analysis of the limitations of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 593-607.
  78. repec:dau:papers:123456789/3277 is not listed on IDEAS
  79. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
  80. 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.
  81. Nicolas Berland & Marie-Claire Loison, 2005. "« Responsible Care» et management durable: comportement volontaire ou réaction adaptative ? Généalogie et pratiques dans l'industrie chimique," Post-Print hal-01667096, HAL.
  82. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
  83. Eric Fay & Lucas Introna & François-Régis Puyou, 2010. "Living with numbers: Accounting for subjectivity in/with management accounting systems," Post-Print hal-00771160, HAL.
  84. Inès Dhaouadi & Jacques Igalens, 2016. "Les études critiques en comptabilité des entreprises : l’apport de la perspective foucaldienne [Les études critiques en comptabilité des entreprises : l'apport de la perspective foucaldienne]," Post-Print hal-01856797, HAL.
  85. Sundström, Andreas & Catasús, Bino, 2023. "Let the right one in: ‘Accounting proxemics’ in the design of performance indicators," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
  86. Alessandra Allini & Luca Ferri & Marco Maffei & Annamaria Zampella, 2017. "From Accountability to Readability in the Public Sector: Evidence from Italian Universities," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-27, February.
  87. 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.
  88. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
  89. Harvey, Charles & Maclean, Mairi & Price, Michael, 2020. "Executive remuneration and the limits of disclosure as an instrument of corporate governance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
  90. Mehrpouya, Afshin, 2015. "Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP”," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 15-36.
  91. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
  92. Dean Neu & Gregory D. Saxton, 2024. "Twitter-Based Social Accountability Callouts," Journal of Business Ethics, Springer, vol. 189(4), pages 797-815, February.
  93. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
  94. Alawattage, Chandana & Graham, Cameron & Wickramasinghe, Danture, 2019. "Microaccountability and biopolitics: Microfinance in a Sri Lankan village," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 38-60.
  95. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
  96. Leanne Johnstone, 2018. "Environmental management decisions in CSR‐based accounting research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1212-1222, November.
  97. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
  98. Madeleine Besson & Philippe Jacquinot & Rémi Jardat & Jean-Luc Moriceau, 2023. "Escaping transparent, asymmetrical and agentive accountability? Entrepreneurial accounts and researchers' countertransference," Post-Print hal-04095968, HAL.
  99. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
  100. English, Linda M., 2013. "The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 532-549.
  101. 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.
  102. Bertrand Masquefa & Pierre Teller, 2011. "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.
  103. Inger Johanne Pettersen, 2001. "Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 561-581.
  104. Béatrice Girardi, 2002. "Regulation Des Tarifs D'Interconnexion : Analyse En Vue De Determiner Son Impact Sur Les Systemes Comptables Des Entreprises De Telecoms," Post-Print halshs-00584468, HAL.
  105. Scapens, Robert W. & Macintosh, Norman B., 1996. "Structure and agency in management accounting research: A response to Boland's interpretive act," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 675-690.
  106. Power, Michael, 2015. "How accounting begins: object formation and the accretion of infrastructure," LSE Research Online Documents on Economics 64324, London School of Economics and Political Science, LSE Library.
  107. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print hal-01682172, HAL.
  108. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
  109. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
  110. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
  111. Thomas Johansen, 2008. "Employees and the Operation of Accountability," Journal of Business Ethics, Springer, vol. 83(2), pages 247-263, December.
  112. Scapens, Robert W., 1992. "The role of case study methods in management accounting research: A personal reflection and reply," The British Accounting Review, Elsevier, vol. 24(4), pages 369-383.
  113. Roberts, John, 2014. "Testing the limits of structuration theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 135-141.
  114. 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 Limited, vol. 20(4), pages 505-521, July.
  115. repec:dau:papers:123456789/2245 is not listed on IDEAS
  116. 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.
  117. Hans Rämö, 2011. "Visualizing the Phronetic Organization: The Case of Photographs in CSR Reports," Journal of Business Ethics, Springer, vol. 104(3), pages 371-387, December.
  118. Shruti Kashyap & Einar Iveroth, 2021. "Transparency and accountability influences of regulation on risk control: the case of a Swedish bank," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 475-508, June.
  119. Samir El Baz & Frédéric Gautier, 2016. "Budgeting « as practice » in a public agency [Le budget « as practice » dans une agence publique]," Post-Print hal-01900507, HAL.
  120. Abdesamad Zouine, 2018. "Contrôle de gestion et progiciels de gestion intégrés: vers une nouvelle approche analytique des facteurs clés de succès," Post-Print hal-01907836, HAL.
  121. Carl Deschamps, 2019. "Stages of management control in a large public organization: from top to frontline managers," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 153-184, July.
  122. Chandana Rathnasiri Hewege, 2012. "A Critique of the Mainstream Management Control Theory and the Way Forward," SAGE Open, , vol. 2(4), pages 21582440124, December.
  123. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
  124. Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
  125. Introna, Lucas D. & Moore, Hope & Cushman, Mike, 1999. "The virtual organisation - technical or social innovation?: lessons from the film industry," LSE Research Online Documents on Economics 24783, London School of Economics and Political Science, LSE Library.
  126. Smyth, Stewart, 2012. "Contesting public accountability: A dialogical exploration of accountability and social housing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 230-243.
  127. Gregory D. Saxton & Dean Neu, 2022. "Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging," Journal of Business Ethics, Springer, vol. 181(4), pages 1041-1064, December.
  128. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
  129. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
  130. Coad, Alan F. & Glyptis, Loukas G., 2014. "Structuration: A position–practice perspective and an illustrative study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 142-161.
  131. Saravanamuthu, Kala & Tinker, Tony, 2003. "Politics of managing: the dialectic of control," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 37-64, January.
  132. Amanda Keddie, 2021. "NGOs working for gender justice with boys and men: Exploring challenges of accountability," Gender, Work and Organization, Wiley Blackwell, vol. 28(4), pages 1461-1474, July.
  133. Englund, Hans & Gerdin, Jonas, 2008. "Structuration theory and mediating concepts: Pitfalls and implications for management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1122-1134.
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