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Citations for "The roles of accounting in organizations and society"

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  1. Ezzamel, Mahmoud & Robson, Keith & Stapleton, Pam, 2012. "The logics of budgeting: Theorization and practice variation in the educational field," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 281-303.
  2. Ezzamel, Mahmoud, 2009. "Order and accounting as a performative ritual: Evidence from ancient Egypt," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 348-380, April.
  3. Nicolas Berland & Eve Chiapello, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print halshs-00365946, HAL.
  4. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.
  5. �lle P�rl, 2012. "Modelling communication processes in management accounting and control systems," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 92-110.
  6. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas, November.
  7. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.
  8. Dambrin, Claire & Pezet, Anne, 2009. "How texts and artefacts produce normative social roles : an inquiry into an investment procedure as a mediating instrument," Economics Papers from University Paris Dauphine 123456789/3884, Paris Dauphine University.
  9. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
  10. Mohamed Chelli & Yves Gendron, 2013. "Sustainability Ratings and the Disciplinary Power of the Ideology of Numbers," Journal of Business Ethics, Springer, vol. 112(2), pages 187-203, January.
  11. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part two: evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 327-381, May.
  12. Barrett, Michael & Cooper, David J. & Jamal, Karim, 2005. "Globalization and the coordinating of work in multinational audits," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 1-24, January.
  13. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  14. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
  15. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, April.
  16. Nizar Al-Sharif & Paul-Laurent Saunier & Eric-Alain Zoukoua, 2011. "Le contrôle d'un réseau Public-Privé sous l'influence du New Public Management : le cas du secteur social et médico-social en France," Post-Print hal-00645364, HAL.
  17. Stéphanie Chatelain-Ponroy, 2010. "Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : la métaphore de l'iceberg," Post-Print halshs-00556868, HAL.
  18. DAMBRIN, Claire & PEZET, Anne, 2007. "Text and artefacts for creating a "World of Investment Decision-Making" : an empirical study into investment procedures," Les Cahiers de Recherche 865, HEC Paris.
  19. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
  20. Larissa von Alberti-Alhtaybat & Khaldoon Al-Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(2), pages 208-226, June.
  21. Antti Rautiainen, 2010. "Contending legitimations: Performance measurement coupling and decoupling in two Finnish cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(3), pages 373-391, March.
  22. Skærbæk, Peter, 2009. "Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 971-987, November.
  23. Michaïlesco, Céline & Fabre, Karine, 2008. "Roles of accounting practice in a public setting: the case of the Parisian Great Exhibitions (1855-1900)," Economics Papers from University Paris Dauphine 123456789/2427, Paris Dauphine University.
  24. Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
  25. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(8), pages 978-999, October.
  26. Hussein, Mohamed E., 1996. "A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands," The International Journal of Accounting, Elsevier, vol. 31(1), pages 95-120.
  27. Yuri Biondi & Stéphanie Chatelain-Ponroy & Samuel Sponem, 2008. "De la quantification comptable et financière dans le secteur public : promesses et usages de la gestion par les résultats," Post-Print halshs-00437509, HAL.
  28. Chua, Wai Fong, 2007. "Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 487-494.
  29. Dominique Bessire & Pascal Fabre, 2011. "Enjeux et limites du pilotage par les indicateurs en management public, l'exemple de la recherche en sciences de gestion," Post-Print hal-00646755, HAL.
  30. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
  31. Vaivio, J., 2006. "The accounting of "The Meeting": Examining calculability within a "Fluid" local space," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 735-762, November.
  32. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
  33. Lambert, Caroline & Pezet, Eric, 2011. "The making of the management accountant - Becoming the producer of truthful knowledge," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 10-30, January.
  34. Ezzamel, Mahmoud & Xiao, Jason Zezhong & Pan, Aixiang, 2007. "Political ideology and accounting regulation in China," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 669-700.
  35. Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
  36. Juhani Vaivio, 2008. "Academics as professionals or managers? A textual analysis of interview data," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(1), pages 64-86, April.
  37. Chwastiak, Michele, 2001. "Taming the untamable: planning, programming and budgeting and the normalization of war," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 501-519, August.
  38. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
  39. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1211-1257, November.
  40. Toms, J. S., 2002. "The rise of modern accounting and the fall of the public company: the Lancashire cotton mills 1870-1914," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 61-84.
  41. Yuan Ding & Jacques Richard & Hervé Stolowy, 2008. "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Post-Print halshs-00366038, HAL.
  42. Walker, Stephen P., 2008. "Accounting, paper shadows and the stigmatised poor," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 453-487.
  43. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
  44. Suzuki, Tomo, 2003. "The epistemology of macroeconomic reality: The Keynesian Revolution from an accounting point of view," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 471-517, July.
  45. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
  46. 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.
  47. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
  48. Ballas, Apostoles A., 1998. "The creation of the auditing profession in Greece," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 715-736, November.
  49. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
  50. 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.
  51. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
  52. Neu, Dean & Ocampo Gomez, Elizabeth & Graham, Cameron & Heincke, Monica, 2006. ""Informing" technologies and the World Bank," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 635-662, October.
  53. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
  54. 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.
  55. Bernard H.J. Verstegen, 2011. "A socio-economic view on management control," International Journal of Social Economics, Emerald Group Publishing, vol. 38(2), pages 114-127, January.
  56. Vandenbosch, Betty, 1999. "An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 77-92, January.
  57. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
  58. Toms, Steven, 2005. "Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700-2000," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 627-653.
  59. 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.
  60. Anne Pezet & Jérémy Morales, 2010. "Les contrôleurs de gestion, « médiateurs » de la financiarisation," Post-Print halshs-00498673, HAL.
  61. Karine Fabre & Céline Michaïlesco, 2010. "From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902," Post-Print halshs-00540569, HAL.
  62. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
  63. Stéphanie Chatelain-Ponroy, 2009. "Le Recours A La Metaphore : Une Voie De Comprehension Du Controle De Gestion Dans Les Organisations Non Marchandes ?," Post-Print halshs-00393062, HAL.
  64. Spence, Crawford, 2010. "Accounting for the dissolution of a nation state: Scotland and the Treaty of Union," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 377-392, April.
  65. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
  66. López Manjón, Jesús Damián & Gutiérrez Hidalgo, Fernando, 2006. "Asignación de gastos e ingresos como mecanismo de arbitraje: el caso del Colegio-Universidad de Osuna (1796-1800). (Allocation of expenses and income as a arbitration mechanism: the case of the Colle," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 147-165, December.
  67. repec:hal:journl:halshs-00460227 is not listed on IDEAS
  68. repec:hal:gemptp:halshs-00460227 is not listed on IDEAS
  69. Emilie Bérard, 2011. "L'appropriation du dispositif de contractualisation interne à l'hôpital de V. : évolution conjointe de la stratégie et du contrôle de gestion," Post-Print hal-00646726, HAL.
  70. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
  71. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
  72. Sébastien Rocher, 2007. "De l'implantation à l'appropriation d'une innovation comptable dans le secteur public local : une approche interactionniste," Post-Print halshs-00544942, HAL.
  73. Haslinda Yusoff & Glen Lehman, 2009. "Corporate environmental reporting through the lens of semiotics," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 226-246, September.
  74. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 140-160, February.
  75. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations: Impact on performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 427-454, April.
  76. Roberts, Robin W. & Bobek, Donna D., 2004. "The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 565-590.
  77. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
  78. Eric Pezet, 2004. "Discipliner et gouverner:influence de deux thèmes foucaldiens en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 169-189, September.
  79. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
  80. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
  81. Moll, Jodie & Hoque, Zahirul, 2011. "Budgeting for legitimacy: The case of an Australian university," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 86-101, February.
  82. Dreveton, Benjamin & Berland, Nicolas, 2006. "Management control system in public administration: beyond rational myths," Economics Papers from University Paris Dauphine 123456789/2868, Paris Dauphine University.
  83. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
  84. Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector: A critical review and directions for future research," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(2), pages 144-171, July.
  85. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
  86. Yves Dupuy & Fabienne Villesèque-Dubus, 2010. "Les Apports D'Une Observation Simplifiee Des Pratiques Budgetaires," Post-Print hal-00481077, HAL.
  87. Fabienne Villesèque-Dubus, 2007. "Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 161-184, September.
  88. Sue Llewellyn & Markus J. Milne, 2007. "Accounting as codified discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(6), pages 805-824, October.
  89. Hicham Sebti & Ludivine Redslob & Benoît Gerard, 2010. "De l'acheteur "cost killer" à l'acheteur "business partner. L'utilisation du contrôle pour se créer une identité socialement valorisée," Post-Print hal-00481088, HAL.
  90. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(4), pages 502-547, May.
  91. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
  92. 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.
  93. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
  94. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
  95. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
  96. Katarzyna Kosmala & John Francis McKernan, 2011. "From care of the self to care for the other: neglected aspects of Foucault's late work," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 377-402, April.
  97. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
  98. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
  99. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
  100. Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
  101. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
  102. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
  103. Russell Craig & Joel Amernic, 2008. "A privatization success story: accounting and narrative expression over time," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(8), pages 1085-1115, October.
  104. Dambrin, Claire & Pezet, Anne, 2007. "Text and artefacts for creating a "World of Investment Decision-Making" : an empirical study into investment procedures," Economics Papers from University Paris Dauphine 123456789/2769, Paris Dauphine University.
  105. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
  106. Neu, Dean, 2006. "Accounting for public space," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 391-414.
  107. Asdal, Kristin, 2011. "The office: The weakness of numbers and the production of non-authority," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 1-9, January.
  108. João A. Ribeiro & Robert W. Scapens, 2006. "Management accounting and power: A contested relationship," CEF.UP Working Papers 0611, Universidade do Porto, Faculdade de Economia do Porto.
  109. Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 669-689, October.
  110. Kelum Jayasinghe & Danture Wickramasinghe, 2007. "Calculative practices in a total institution," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 4(3), pages 183-202, September.