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August 2000, Volume 25, Issue 6
May 2000, Volume 25, Issue 4-5
- 327-381 The history of accounting and the transition to capitalism in England. Part two: evidence
by Bryer, R. A.
- 383-409 An empirical study on the drivers of management control systems' design in new product development
by Davila, Tony
- 411-425 Outcome effect, controllability and performance evaluation of managers: some field evidence from multi-outlet businesses
by Ghosh, Dipankar & Lusch, Robert F.
- 427-449 Constructing the global corporation and corporate constructions of the global: a picture essay
by Preston, Alistair M. & Young, Joni J.
- 451-482 The appropriateness of RAPM: toward the further development of theory
by Hartmann, Frank G. H.
- 483-496 Budgetary criteria in performance evaluation: a critical appraisal using new evidence
by Otley, David & Pollanen, Raili M.
- 497-510 Reliance on accounting performance measures: dead end or new beginning?
by Otley, David & Fakiolas, Alexander
- 511-525 Reconsidering performance evaluative style
by Vagneur, K. & Peiperl, M.
April 2000, Volume 25, Issue 3
February 2000, Volume 25, Issue 2
- 103-129 Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization
by Smith Bamber, Linda & Christensen, Theodore E. & Gaver, Kenneth M.
- 131-162 The history of accounting and the transition to capitalism in England. Part one: theory
by Bryer, R. A.
- 163-184 "Presents" for the "Indians": land, colonialism and accounting in Canada
by Neu, Dean
- 185-202 The design and effects of control systems: tests of direct- and indirect-effects models
by Shields, Michael D. & Deng, F. Johnny & Kato, Yutaka
- 203-215 Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures
by Yip-Ow, Jackson & Tan, Hun-Tong
January 2000, Volume 25, Issue 1
- 1-12 Variance analysis and performance: two empirical studies
by Emsley, David
- 13-50 Accounting as simulacrum and hyperreality: perspectives on income and capital
by Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael
- 51-77 Management control of interfirm transactional relationships: the case of industrial renovation and maintenance
by van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J.
- 79-98 Constituent lobbying and its impact on the development of financial reporting regulations: evidence from Germany
by McLeay, Stuart & Ordelheide, Dieter & Young, Steven
November 1999, Volume 24, Issue 8
- 623-647 Confidence and the welfare of less-informed investors
by Bloomfield, Robert & Libby, Robert & Nelson, Mark W.
- 649-672 Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms
by Malmi, Teemu
- 673-687 The effects of a modest incentive on information overload in an investment analysis task
by Tuttle, Brad & Burton, F. Greg
- 689-715 Examining "The quantified customer"
by Vaivio, Juhani
- 717-739 Do cost-based pricing biases persist in laboratory markets?
by Waller, William S. & Shapiro, Brian & Sevcik, Galen
October 1999, Volume 24, Issue 7
July 1999, Volume 24, Issue 5-6
- 379-412 Economic transition, strategy and the evolution of management accounting practices: the case of India
by Anderson, Shannon W. & Lanen, William N.
- 413-440 Mapping methodological frontiers in cross-national management control research
by Bhimani, Alnoor
- 441-461 The importance of national culture in the design of and preference for management controls for multi-national operations
by Chow, Chee W. & Shields, Michael D. & Wu, Anne
- 463-481 Stability to profitability: managing interdependencies to meet a new environment
by Euske, K. J. & Riccaboni, A.
- 483-506 Cross-cultural research in management control systems design: a review of the current state
by Harrison, Graeme L. & McKinnon, Jill L.
- 507-524 Firms, institutions and management control: the comparative analysis of coordination and control systems
by Whitley, R.
May 1999, Volume 24, Issue 4
April 1999, Volume 24, Issue 3
April 1999, Volume 24, Issue 2
January 1999, Volume 24, Issue 1
November 1998, Volume 23, Issue 8
October 1998, Volume 23, Issue 7
- 625-640 Individual investors' risk judgments and investment decisions: The impact of accounting and market data
by Lipe, M. G.
- 641-663 Toward a normative model of rational argumentation for critical accounting discussions
by Shapiro, B. P.
- 665-684 The limits of postmodernism in accounting history: The Decatur experience
by Arnold, P. J.
- 685-708 Caterpillar: Two stories and an argument
by Froud, J. & Williams, K. & Haslam, C. & Johal, S. & Williams, J.
- 709-714 Finding things out
by Miller, P. & O'leary, T.
1998, Volume 23, Issue 5-6
- 435-450 On the use of regression and verbal protocol analysis in modeling analysts' behavior in an unstructured task environment: A methodological note
by Anderson, M. J. & Potter, G. S.
- 451-466 The effects of encoded memory traces for numerical data on accounting decision making
by Kida, T. & Smith, J. F. & Maletta, M.
- 467-483 The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment
by Nouri, H. & Parker, R. J.
- 485-514 How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century
by Walker, S. P.
- 515-516 Exploring the modern audit firm: An introduction
by Hopwood, Anthony G.
- 517-530 Profit sharing in Australian Big 6 accounting firms: An exploratory study
by Burrows, Geoff & Black, Christopher
- 531-548 Globalization and nationalism in a multinational accounting firm: The case of opening new markets in Eastern Europe
by Cooper, David J. & Greenwood, Royston & Hinings, Bob & Brown, John L.
- 549-567 Redefining a certified public accounting firm
by Daly, Bonita A. & Schuler, Drue K.
- 569-587 On being a professional in a "Big Six" firm
by Grey, C.
- 589-607 Sweeping it under the carpet: The role of accountancy firms in moneylaundering
by Mitchell, A. & Sikka, P. & Willmott, H.
- 609-624 Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms
by Morris, Timothy & Empson, Laura
May 1998, Volume 23, Issue 4
April 1998, Volume 23, Issue 3
February 1998, Volume 23, Issue 2
- 129-153 Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits
by Arnold, P. J. & Oakes, L. S.
- 155-187 The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903
by Chua, W. F. & Poullaos, C.
- 189-203 Capital markets research and real world complexity: The emerging challenge of chaos theory
by Mouck, T.
- 217-238 The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855-1914
by Toms, J. S.
January 1998, Volume 23, Issue 1
November 1997, Volume 22, Issue 8
- 737-755 Hypothesis revision strategies in conducting analytical procedures
by Asare, S. K. & Wright, A.
- 757-777 Spain, July 1988: Some observations on becoming professional
by Bougen, P. D.
- 779-798 Status building: Some reflections on the architectural history of Chartered Accountants' Hall, London, 1889-1893
by McKinstry, Sam
- 799-824 Re-presenting the external: Editorials and the Canadian CAs (1936-1950)
by Simmons, Cynthia & Neu, Dean
- 825-829 Accountants as "new guard dogs" of capitalism: Stereotype or research agenda?
by Dezalay, Yves
- 831-842 On the commercialization of accountancy thesis: A review essay
by Willmott, Hugh & Sikka, Prem
- 843-855 Commercialising the service class and economic restructuring--a response to my critics
by Hanlon, G.
October 1997, Volume 22, Issue 7
- 617-637 Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers
by Ahrens, Thomas
- 639-668 Visions Of Organization And Organizations Of Vision: The Representational Practices Of Information Systems Development
by Bloomfield, Brian P & Vurdubakis, Theo
- 669-689 Strategy, Budgeting, And Crisis In Latin America
by Collins, F & Holzmann, O & Mendoza, R
- 691-712 The Unbearable Ambiguity Of Accounting
by McSWEENEY, BRENDAN
- 713-735 Accounting Choice And A Theory Of Crisis: The Cases Of Post-Privatization British Telecom And British Gas
by Puxty, Anthony G.
August 1997, Volume 22, Issue 6
- 507-528 An examination of gender stereotyping as an explanation for vertical job segregation in public accounting
by Hull, Rita P. & Umansky, Philip H.
- 529-556 Accounting for organizational performance: The construction of the customer in the privatized water industry
by Ogden, S. G.
- 557-572 Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note
by Perera, S. & Harrison, G. & Poole, M.
- 573-587 The persuasiveness of audit evidence: The case of accounting policy decisions
by Salterio, S. & Koonce, L.
- 589-607 Changes in accounting policies and investment analysts' fixation on accounting figures
by Vergoossen, R. G. A.
- 611-615 The FASB's executive stock option controversy supports increasing the research and teaching of political accounting
by Owsen, Dwight M.
July 1997, Volume 22, Issue 5
- 387-410 Audit category knowledge as a precondition to learning from experience
by Bonner, S. E. & Libby, R. & Nelson, M. W.
- 411-446 Control and cost accounting practices in the Spanish Royal Tobacco Factory
by Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando
- 447-480 The making of the good academic accountant
by Panozzo, Fabrizio
- 481-505 The audit review process: A characterization from the persuasion perspective
by Rich, J. S. & Solomon, I. & Trotman, K. T.
1997, Volume 22, Issue 3-4
- 233-248 Management control systems in research and development organizations: The role of accounting, behavior and personnel controls
by Abernethy, Margaret A. & Brownell, Peter
- 249-268 An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing
by Bamber, E. Michael & Ramsay, Robert J. & Tubbs, Richard M.
- 269-292 "The excited and dangerous state of the natives of hawkes bay": A particular study of nineteenth century financial management
by Hooper, Keith & Kearins, Kathryn
- 293-314 Quality strategy, strategic control systems, and organizational performance
by Ittner, Christopher D. & Larcker, David F.
- 315-336 Identification of accounting firm alumni with their former firm: Antecedents and outcomes
by Iyer, Venkataraman M. & Bamber, E. Michael & Barefield, Russell M.
- 337-352 Cognitive moral development and auditor independence
by Sweeney, John T. & Roberts, Robin W.
- 355-364 The multiplying machine
by Miller, Peter
- 367-386 CATS, RATS, AND EARS: Making the case for ethnographic accounting research
by Jonsson, Sten & Macintosh, Norman B.
February 1997, Volume 22, Issue 2
- 105-122 The effect of strategy and organizational structure on the adoption and implementation of activity-based costing
by Gosselin, Maurice
- 123-146 Expertise and the construction of relevance: Accountants and environmental audit
by Power, Michael
- 147-164 The Diagnosis-Related Group-Prospective Payment System and the problem of the government of rationing health care to the elderly
by Preston, Alistair M. & Chua, Wai-Fong & Neu, Dean
- 165-185 Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?
by Shapiro, Brian P.
- 189-205 Reflections on a contingent view of accounting
by Chapman, Christopher S.
- 207-232 Management control systems and strategy: A critical review
by Langfield-Smith, Kim
January 1997, Volume 22, Issue 1
- 1-27 Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six
by Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A.
- 29-53 From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988
by Davis Hammond, Theresa
- 55-67 User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness
by Harding, Noel & Mckinnon, Jill
- 69-87 Accounting and the soul of the middle class: Gustav Freytag's Soll und Haben
by Maltby, Josephine
- 89-103 An examination of market efficiency: Information order effects in a laboratory market
by Tuttle, Brad & Coller, Maribeth & Burton, F. Greg
1996, Volume 21, Issue 7-8
- 627-627 Editorial
by Hopwood, Anthony G.
- 629-654 The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures
by Firth, Michael
- 655-674 The production of knowledge in accounting
by Manninen, Ari
- 675-690 Structure and agency in management accounting research: A response to Boland's interpretive act
by Scapens, Robert W. & Macintosh, Norman B.
- 691-697 Why shared meanings have no place in structuration theory: A reply to scapens and macintosh
by Boland, Richard Jr
- 699-719 The effect of information selection, information processing and task complexity on predictive accuracy of auditors
by Simnett, Roger
- 723-754 Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis
by Brown, Lawrence D.
- 755-773 Is accounting a global or a local discipline? evidence from major research journals
by Lukka, Kari & Kasanen, Eero
- 777-787 The past, present and future of accounting: A review essay of Accounting, organizations and society: The inside and outside of accounting by Sadao Takatera
by Kokubu, Katsuhiko & Sawabe, Norio
August 1996, Volume 21, Issue 6
- 515-528 A note on the role of memory in commercial loan officers' use of accounting and character information
by Beaulieu, Philip R.
- 529-547 Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom
by Boden, Rebecca & Froud, Julie
- 549-567 The influence of funding source and legislative requirements on government cost accounting practices
by Geiger, Dale R. & Ittner, Christopher D.
- 569-586 Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency
by Oakes, Leslie. S. & Miranti, Paul. Jr
- 589-590 Looking across rather than up and down: On the need to explore the lateral processing of information
by Hopwood, Anthony G.
- 591-610 Supermarkets and suppliers in the United Kingdom: System integration, information and control
by Frances, Jennifer & Garnsey, Elizabeth
- 611-626 Incomplete contracts and the make or buy decision: Governance design and attainable flexibility
by Gietzmann, Miles B.
July 1996, Volume 21, Issue 5
- 415-421 Management accounting systems, task uncertainty and managerial performance: A research note
by Chong, Vincent K.
- 423-439 Accounting standards, health care, and retired American workers: An institutional critique
by Hogler, Raymond L. & Hunt, Herbert III & Wilson, Paula A.
- 441-465 Habermas, law and accounting
by Power, Michael & Laughlin, Richard
- 467-486 The effects of precedents and client position on auditors' financial accounting policy judgment
by Salterio, Steven
- 487-512 Institutional thinking: The case of financial instruments
by Young, Joni J.
May 1996, Volume 21, Issue 4
1996, Volume 21, Issue 2-3
- 139-173 Styles of accountability
by Ahrens, Thomas
- 175-192 The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs U.S. comparison
by Chow, Chee W. & Kato, Yutaka & Merchant, Kenneth A.
- 193-213 Auditors' perceptions of client firms: The stigma of decline and the stigma of growth
by McKinley, William & Ponemon, Lawrence A. & Schick, Allen G.
- 217-218 Introduction
by Hopwood, Anthony G.
- 219-242 "Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study
by Fischer, Michael J.
- 243-267 The imagery and reality of peer review in the U.S.: Insights from institutional theory
by Fogarty, Timothy J.
- 269-287 Audit the taxpayer, not the return: Tax auditing as an expression game
by Pentland, Brian T. & Carlile, Paul
- 289-315 Making things auditable
by Power, Michael
January 1996, Volume 21, Issue 1
- 3-22 A comparison of compensatory and noncompensatory models of judgment: Effects of task predictability and degrees of freedom
by G. Schneider, Linda & Selling, Thomas I.
- 23-39 Creative compliance in financial reporting
by Shah, Atul K.
- 41-51 Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning
by Tsui, Judy S. L. & Gul, Ferdinand A.
- 55-56 Introduction
by Hopwood, Anthony G.
- 57-88 Pictures and the bottom line: The television epistemology of U.S. annual reports
by Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E.
- 89-111 Designing the annual reports of burton plc from 1930 to 1994
by McKinstry, Sam
- 113-137 IMag[in]ing annual reports
by Preston, Alistair M. & Wright, Christopher & Young, Joni J.
1995, Volume 20, Issue 7-8
- 585-610 The encoding and retrieval of numerical data for decision making in accounting contexts: Model development
by Kida, Thomas & Smith, James F.
- 611-618 The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note
by Magner, Nace & Welker, Robert B. & Campbell, Terry L.
- 619-638 Measurement, evaluation and reward of profit center managers: A cross-cultural field study
by Merchant, Kenneth A. & Chow, Chee W. & Wu, Anne
- 639-664 The very idea of classification in international accounting
by Roberts, Alan
- 665-684 Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory
by Selto, Frank H. & Renner, Celia J. & Young, S. Mark
- 685-700 The impact of an increase in accounting information level on the judgment quality of individuals and groups
by Stocks, Morris H. & Harrell, Adrian
- 701-720 The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence
by Windsor, Carolyn A. & Ashkanasy, Neal M.
August 1995, Volume 20, Issue 6
- 423-456 A multi-case investigation of a theory of the transfer pricing process
by Colbert, Gary J. & Spicer, Barry H.
- 457-466 Environmental reporting in Finland: A note on the use of annual reports
by Niskala, Mikael & Pretes, Michael
- 467-503 Corporatism and structural change in the British accountancy profession, 1930-1957
by Walker, Stephen P. & Shackleton, Ken
- 507-546 Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation
by Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C.
- 547-581 The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom
by Sikka, Prem & Willmott, Hugh
July 1995, Volume 20, Issue 5
May 1995, Volume 20, Issue 4