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1990, Volume 15, Issue 4
1990, Volume 15, Issue 3
- 149-170 The appearance and disappearance of accounting: Wage determination in the U.K. coal industry
by Bougen, P. D. & Ogden, S. G. & Outram, Q.
- 171-178 Budgetary participation, agreement on evaluation criteria and managerial performance: A research note
by Dunk, Alan S.
- 179-191 An integrative framework for theory construction and testing
by Hughes, Marie Adele & Kwon, Soon-Yong
- 193-198 Some experimental evidence on functional fixation: A research note
by Moon, Philip
- 199-220 Information overload: A temporal approach
by Schick, Allen G. & Gordon, Lawrence A. & Haka, Susan
- 221-246 Budget-related behavior in public sector organizations: Some empirical evidence
by Williams, John J. & Macintosh, Norman B. & Moore, John C.
- 249-265 Towards a theory of social investment: A review essay
by Owen, David L.
- 267-271 Strategies and roles for calculative regimes: A review of a case study
by Tomlinson, Jim
1990, Volume 15, Issue 1-2
- 3-25 Strategy, organization and control: Some possibilities for accounting research
by Dent, Jeremy F.
- 27-46 The case for strategic management accounting: The role of accounting information for strategy in competitive markets
by Bromwich, Michael
- 47-59 Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making
by Brunsson, Nils
- 61-65 Sources and effects of decisions: A comment on Brunsson
by Meyer, John W.
- 67-76 The strategic agenda: Accounting for issues and support
by Dermer, Jerry
- 77-96 Ownership changes, accounting practice and the redefinition of the corporation
by Nelson Espeland, Wendy & Hirsch, Paul M.
- 97-105 Accounting magic and corporate control: A discussion of Espeland and Hirsch
by Crum, Robert P.
- 107-126 Strategy and accounting in a U.K. conglomerate
by Roberts, John
- 127-143 The role of management control systems in creating competitive advantage: New perspectives
by Simons, Robert
- 145-148 The enactment of management control systems: A critique of Simons
by Gray, Barbara
October 1989, Volume 14, Issue 5-6
- 379-387 The impact of feedback on inter-rater agreement and self insight in performance evaluation decisions
by Luckett, Peter F. & Hirst, Mark K.
- 389-413 The taxman cometh: Some observations on the interrelationship between accounting and inland revenue practice
by Preston, Alistair M.
- 415-431 Corporatism and intraprofessional hegemony: A study of regulation and internal social order
by Richardson, Alan J.
- 433-453 Agency theory: A falsificationist perspective
by Walker, Martin
- 455-468 The logic of positive accounting research
by Williams, Paul F.
- 471-479 The effects of information order and hypothesis-testing strategies on auditors' judgments
by Butt, Jane L. & Campbell, Terry L.
- 481-493 Cognitive scripts in auditing and accounting behavior
by Choo, Freddie
- 495-508 Report format and the decision maker's task: An experimental investigation
by Davis, Larry R.
- 509-525 Graphical presentation of accounting data for financial forecasting: An experimental investigation
by Desanctis, Gerardine & Jarvenpaa, Sirkka L.
- 527-537 A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension
by Hassell, John M. & Arrington, C. Edward
- 539-550 An examination of information search during initial audit planning
by Kaplan, Steven E. & Reckers, Philip M. J.
- 551-563 The effect of audit documentation format on data collection
by Purvis, S. E. C.
- 565-576 The effect of hypothesis framing, prior expectations and cue diagnosticity on auditors' information choice
by Trotman, Ken T. & Sng, Jennifer
- 577-587 Auditors' perception of management: Determinants and consequences
by Wong-On-Wing, Bernard & Hal Reneau, J. & West, Stephen G.
- 591-604 Beyond the objectivist and the subjectivist: Learning to read accounting as text
by Boland, Richard Jr.
July 1989, Volume 14, Issue 4
- 303-319 LIFO adoption: A technology diffusion analysis
by Bao, Ben-Hsien & Bao, Da-Hsien
- 321-324 Budget emphasis, budgetary participation and managerial performance: A note
by Dunk, Alan S.
- 325-335 The role of budget data in the evaluation of managerial performance
by Imoisili, Olumhense A.
- 337-345 Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus
by Keasey, Kevin & Watson, Robert
- 347-357 The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note
by Mia, Lokman
- 359-378 Assessing inherent risk during audit planning: The development of a knowledge based model
by Peters, James M. & Lewis, Barry L. & Dhar, Vasant
April 1989, Volume 14, Issue 3
- 203-234 The emergence, roles and consequences of an accounting--industrial relations interaction
by Bougen, Philip D.
- 235-246 The use of accounting information in bank lending decisions
by Danos, Paul & Holt, Doris L. & Imhoff, Eugene Jr
- 247-258 Benefit-cost analysis and resource allocation decisions
by Gordon, Lawrence A.
- 259-269 An examination of management's ability to bias the professional objectivity of internal auditors
by Harrell, Adrian & Taylor, Martin & Chewning, Eugene
- 271-301 Clinical budgeting: Experimentation in the social sciences: A drama in five acts
by Pinch, T. & Mulkay, M. & Ashmore, M.
January 1989, Volume 14, Issue 1-2
- 1-28 Letting the chat out of the bag: Deconstruction, privilege and accounting research
by Arrington, C. Edward & Francis, Jere R.
- 29-39 Budget in a cold climate
by Czarniawska-Joerges, Barbara & Jacobsson, Bengt
- 41-64 A laboratory investigation of alternative transfer pricing mechanisms
by Dejong, Douglas V. & Forsythe, Robert & Kim, Jae-Oh & Uecker, Wilfred C.
- 65-77 Linear versus process tracing approaches to judgment modelling: A new perspective on cue importance
by Selling, Thomas & Shank, John
- 81-81 Introduction
by Mock, Theodore J.
- 83-99 Audit judgment research
by Johnson, Paul E. & Jamal, Karim & Glen Berryman, R.
- 101-112 Image theory: An alternative description of audit decisions
by Beach, Lee Roy & Frederickson, James R.
- 113-131 Expertise in auditing: Myth or reality?
by Bedard, Jean
- 133-151 Verbal protocol research in auditing
by Klersey, George F. & Mock, Theodore J.
- 153-163 The efficacy of a red flags questionnaire for assessing the possibility of fraud
by Pincus, Karen V.
- 165-177 Cognitive heuristics and biases in behavioral auditing: Review, comments and observations
by Shanteau, James
- 179-200 Auditors' causal judgments: Effects of forward vs backward inference on information processing
by Waller, William S. & Felix, William Jr
October 1988, Volume 13, Issue 6
- 549-557 The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings
by Choudhury, Nandan
- 559-579 An examination of managerial accounting practices as a process of mutual adjustment
by Colignon, Richard & Covaleski, Mark
- 581-594 A behavioral study of accounting variables in performance--incentive contracts
by Shields, Michael D. & Waller, William S.
- 595-605 The impact of prior working papers on auditor evidential planning judgments
by Wright, Arnold
- 607-618 Manufacturing controls and performance: An experiment
by Mark Young, S. & Shields, Michael D. & Wolf, Gerrit
- 623-629 Positive accounting theory: A review
by Demski, Joel S.
- 631-645 The possibility and utility of positive accounting theory
by Whitley, R. D.
August 1988, Volume 13, Issue 5
- 431-446 A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts
by Anderson, Matthew J.
- 447-464 Culture and control: A field study
by Birnberg, Jacob G. & Snodgrass, Coral
- 465-475 Managerial attitude, motivation and the effectiveness of budget participation
by Mia, Lokman
- 477-485 Accounting as reality construction: Towards a new epistemology for accounting practice
by Morgan, Gareth
- 513-532 Life with a sub-contractor: New technology and management accounting
by Jonsson, Sten & Gronlund, Anders
- 535-547 Research on budgetary control in the nordic countries -- A survey
by Hagg, Ingemund & Magnusson, Ake & Samuelson, Lars A.
June 1988, Volume 13, Issue 4
- 329-331 On origins and development: Some reflections on the 40th anniversary of Pergamon press and the 65th birthday of its founder, Robert Maxwell
by Hopwood, Anthony G.
- 333-358 The rhetoric and reality of an accounting change: A study of resource allocation
by Nahapiet, Janine
- 359-369 The economics of ethics: A new perspective on agency theory
by Noreen, Eric
- 371-379 An attribution theory analysis of tax evasion related judgments
by Kaplan, Steven E. & Reckers, Philip M. J. & Roark, Stephen J.
- 381-396 Accounting knowledge and professional privilege
by Richardson, Alan J.
- 397-411 A descriptive study of social responsibility mutual funds
by Rockness, Joanne & Williams, Paul F.
- 415-430 Dynamics of organizational control: The case of Berol Kemi AB
by Czarniawska-Joerges, Barbara
April 1988, Volume 13, Issue 3
- 225-233 The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable
by Chenhall, Robert H. & Brownell, Peter
- 235-250 Occupational reality shock and organizational commitment: Evidence from the accounting profession
by Dean, Roger A. & Ferris, Kenneth R. & Konstans, Constantine
- 251-261 Financial accounting: In communicating reality, we construct reality
by Hines, Ruth D.
- 263-280 The measurement of meaning in accounting: A critical analysis of the principal evidence
by Houghton, Keith A.
- 281-301 Budgetary biasing in organizations: Theoretical framework and empirical evidence
by Lukka, Kari
- 303-322 Towards an organizational theory of the transfer pricing process
by Spicer, Barry H.
- 325-328 In memory of Louis R. Pondy : 9 March 1938 - 16 July 1987
by Birnberg, Jacob G. & Boland, Richard J.
March 1988, Volume 13, Issue 2
January 1988, Volume 13, Issue 1
- 1-24 The use of budgetary symbols in the political arena: An historically informed field study
by Covaleski, Mark A. & Dirsmith, Mark W.
- 25-36 Control and organizational order
by Dermer, Jerry
- 37-73 The genesis of accountability: The west point connections
by Hoskin, Keith W. & Macve, Richard H.
- 75-85 The interaction between national and organizational cultures in accounting firms
by Soeters, Joseph & Schreuder, Hein
- 87-98 Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences
by Waller, William S.
- 101-106 Producing knowledge that is generalizable and usable for practice: A review
by Argyris, Chris
- 107-109 Understanding organizational change: OMB and GAO -- A review
by Wildavsky, Aaron
October 1987, Volume 12, Issue 6
August 1987, Volume 12, Issue 5
- 407-414 Critical studies in accounting
by Cooper, David J. & Hopper, Trevor M.
- 415-436 The rise of accounting controls in British capitalist enterprises
by Armstrong, Peter
- 437-456 Accounting for accounting: Towards the development of a dialectical view
by Hopper, Trevor & Storey, John & Willmott, Hugh
- 457-477 Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting
by Knights, David & Collinson, David
- 479-502 Accounting systems in organisational contexts: A case for critical theory
by Laughlin, Richard C.
- 503-522 The "real" cultural significance of accounts
by Lehman, Cheryl & Tinker, Tony
- 523-543 Inflation accounting in a theory of calculation
by Thompson, Grahame
- 547-547 1988 USC/DH&S audit judgment symposium "audit judgment in the year 2000"
by Mock, Theodore J.
June 1987, Volume 12, Issue 4
- 309-318 Valuation of human assets in a securities brokerage firm: An empirical study
by Flamholtz, Eric G.
- 319-329 Accounting for rituals
by Gambling, Trevor
- 331-340 Assessing the accuracy of financial analyst security return predictions
by Mear, Ross & Firth, Michael
- 341-355 Accounting as a legitimating institution
by Richardson, Alan J.
- 357-374 Accounting control systems and business strategy: An empirical analysis
by Simons, Robert
- 375-385 Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments
by Shields, Michael D. & Solomon, Ira & Waller, William S.
- 389-404 Accounting for the control of doctors: Management information systems in hospitals
by Coombs, R. W.
April 1987, Volume 12, Issue 3
- 207-234 The archeology of accounting systems
by Hopwood, Anthony G.
- 235-265 Accounting and the construction of the governable person
by Miller, Peter & O'Leary, Ted
- 267-272 Discussion of "accounting and the construction of the governable person"
by Boland, Richard Jr.
- 273-291 Modes of regulation in advanced capitalism: Locating accountancy in four countries
by Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony
- 293-308 Management accounting and action
by Swieringa, Robert J. & Weick, Karl R.
March 1987, Volume 12, Issue 2
- 111-122 The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis
by Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D.
- 123-141 Fighting de-industrialisation: The role of local government social audits
by Harte, G. F. & Owen, D. L.
- 143-152 True and fair view: An empirical study of connotative meaning
by Houghton, Keith A.
- 153-168 Ambiguity and accounting: The elusive link between information and decision making
by March, James G.
- 169-189 The legitimate concern with fairness
by Williams, Paul F.
- 193-204 An analysis of the research contributions of accounting, organizations and society, 1976-1984
by Brown, L. D. & Gardner, J. C. & Vasarhelyi, M. A.
January 1987, Volume 12, Issue 1
- 1-29 How do financial analysts make decisions? A process model of the investment screening decision
by Bouwman, Marinus J. & Frishkoff, Patricia A. & Frishkoff, Paul
- 31-48 Capital budgeting techniques and firm specific contingencies: A correlational analysis
by Haka, Susan F.
- 49-61 Management control systems and departmental interdependencies: An empirical study
by Macintosh, N. B. & Daft, R. L.
- 65-69 Accounting and gender: An introduction
by Hopwood, Anthony G.
- 71-88 The role of annual reports in gender and class contradictions at general motors: 1917-1976
by Tinker, Tony & Neimark, Marilyn
- 89-101 No accounting for sexuality
by Burrell, Gibson
- 103-110 Gender and accountancy: A response to Tinker and Neimark
by Crompton, Rosemary
October 1986, Volume 11, Issue 6
- 457-470 Report format and task complexity: Interaction in risk judgments
by Blocher, Edward & Moffie, Robert P. & Zmud, Robert W.
- 471-482 The illusion of managerial control
by Dermer, J. D. & Lucas, R. G.
- 483-498 An economic modeling approach to contingency theory and management control
by Evans, John III & Lewis, Barry L. & Patton, James M.
- 499-519 Organization size, budget cycle, and budget related influence in city governments: An empirical study
by Giroux, Gary A. & Mayper, Alan G. & Daft, Richard L.
- 521-540 Interactions and arrangements in the process of informing
by Preston, Alistair
- 541-554 The relevance of managerial accounting information: A multinational analysis
by Schweikart, James A.
- 555-580 Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K
by Willmott, Hugh
- 583-598 Theoretical constructions of and by the real
by Chua, Wai Fong
July 1986, Volume 11, Issue 4-5
- 297-319 Accounting and theories of organizations: Some preliminary considerations
by Covaleski, Mark & Aiken, Michael
- 321-325 Discussion of Covaleski and Aiken
by Birnberg, Jacob G.
- 327-340 The sociology of enterprise, accounting and budget rules: Implications for organizational theory
by Zald, Mayer N.
- 341-343 Accounting, organizations and rules: Toward a sociology of price -- A comment on Zald
by Thomas Johnson, H.
- 345-356 Social environments and organizational accounting
by Meyer, John W.
- 357-367 Discussion of "social environments and organizational accounting"
by Dirsmith, Mark W.
- 369-395 The social construction of management control systems
by Neimark, Marilyn & Tinker, Tony
- 397-402 Towards an optimal dialectical perspective: Comments and extensions onNeimark and Tinker
by Nord, Walter R.
- 403-422 The micro dynamics of a budget-cutting process: Modes, models and structure
by Boland, Richard Jr. & Pondy, Louis R.
- 423-427 Discussion of "the micro dynamics of a budget-cutting process: Modes, models and structure"
by Jablonsky, Stephen F.
- 429-452 The role for empirical research in management accounting
by Kaplan, Robert S.
- 453-456 Commentary on R.S. Kaplan "the role for empirical research in management accounting"
by Tomkins, Cyril
May 1986, Volume 11, Issue 3
- 193-214 The budgetary process of power and politics
by Covaleski, Mark A. & Dirsmith, Mark W.
- 215-231 Organizational and decision characteristics and personality as determinants of control actions: A laboratory experiment
by Das, Hari
- 233-252 Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation
by Harrison, Graeme L. & McKinnon, Jill L.
- 253-270 The contingency theory of corporate reporting: Some empirical evidence
by Thomas, Andrew P.
- 271-286 Shareholder bonding in financial mutuals: An exploratory study of the relative effects of altruism and agency
by Williams, David J.
- 289-296 A stochastic model of professional accountant turnover
by Bao, Ben-Hsien & Bao, Da-Hsien & Vasarhelyi, Miklos A.
March 1986, Volume 11, Issue 2
January 1986, Volume 11, Issue 1
October 1985, Volume 10, Issue 4
- 381-413 Accounting in its social context: Towards a history of value added in the United Kingdom
by Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G.
- 415-425 The accountant's guide to the galaxy, including the profession at the end of the universe
by Gambling, Trevor
- 427-442 SFAS No. 2: Auditor evaluations and input to the home office
by Pratt, Jamie
- 443-456 Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts
by Roberts, John & Scapens, Robert
- 457-476 The integration of zero-base budgeting with management-by-objectives: An empirical inquiry
by Williams, John J. & Newton, James D. & Morgan, Eric A.
- 479-492 Exercises in arbitrariness and ambiguity -- A study of twelve cost benefit analyses of industrial disinvestment decisions
by Anell, Barbro
- 493-502 Auditing program evaluations: The Canadian case
by McRoberts, Hugh A. & Hudson, Joe
July 1985, Volume 10, Issue 3
April 1985, Volume 10, Issue 2
- 129-148 Changing management control strategies: The role of competition between accountancy and other organisational professions
by Armstrong, Peter
- 149-169 Informal communications, nonformal communications and mentoring in public accounting firms
by Dirsmith, Mark W. & Covaleski, Mark A.
- 171-175 A note on institutional contributions to the accounting literature
by Dyl, Edward A. & Lilly, Martha S.
- 177-200 An empirical study of the role of management accounting systems following takeover or merger
by Jones, C. S.
- 201-210 Budgeting and the propensity to create budgetary slack
by Merchant, Kenneth A.
- 211-224 A radical perspective on the disclosure of accounting information to trade unions
by Ogden, Stuart & Bougen, Philip
- 227-253 The roles of accounting in collective bargaining
by Amernic, Joel H.
January 1985, Volume 10, Issue 1
- 1-2 Editorial
by Hopwood, Anthony G.
- 3-28 Management control in an area of the NCB: Rationales of accounting practices in a public enterprise
by Berry, A. J. & Capps, T. & Cooper, D. & Ferguson, P. & Hopper, T. & Lowe, E. A.
- 29-34 The usefulness and use of social reporting information
by Dierkes, Meinolf & Antal, Ariane Berthoin
- 35-50 Toward an integrative framework of organizational control
by Flamholtz, Eric G. & Das, T. K. & Tsui, Anne S.
- 51-66 Linking control systems to business unit strategy: impact on performance
by Govindarajan, V. & Gupta, Anil K.
- 67-85 Organizational controls and discretionary program decision making: A field study
by Merchant, Kenneth A.
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