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On trying to study accounting in the contexts in which it operates

Citations

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Cited by:

  1. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
  2. Robin Roslender & Susan J Hart, 2010. "Strategic Management Accounting: Lots in a Name?," Accountancy Discussion Papers 1005, Accountancy Research Group, Heriot Watt University.
  3. Poon, Martha, 2009. "From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 654-674, July.
  4. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
  5. 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.
  6. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
  7. Joanne M. Lye, 2006. "Performance Measurement in the Public Sector: A Clarification and Agenda for Research," Australian Accounting Review, CPA Australia, vol. 16(39), pages 25-33, July.
  8. Bryer, Alice Rose, 2014. "Conscious practices and purposive action: A qualitative study of accounting and social change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 93-103.
  9. Roslender, Robin & Marks, Abigail & Stevenson, Joanna, 2015. "Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 43-55.
  10. Covaleski, Mark A. & Dirsmith, Mark W., 1995. "The preservation and use of public resources: Transforming the immoral into the merely factual," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 147-173.
  11. Alessandro Lai & Delfina Gomes, 2018. "Accounting in different cultures and from different perspectives," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 7-12.
  12. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
  13. 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.
  14. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
  15. 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.
  16. Olle Westin & Hanno Roberts, 2010. "Interventionist research – the puberty years: an introduction to the special issue," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 5-12, April.
  17. Jorgensen, Bjorn N. & Morley, Julia, 2017. "Discussion of “are related party transactions red flags?”," LSE Research Online Documents on Economics 80801, London School of Economics and Political Science, LSE Library.
  18. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Post-Print halshs-00359712, HAL.
  19. Stefania Veltri & Pina Puntillo, 2020. "On intellectual capital management as an evaluation criterion for university managers: a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 135-167, March.
  20. repec:dau:papers:123456789/3888 is not listed on IDEAS
  21. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
  22. Gendron, Yves & Smith-Lacroix, Jean-Hubert, 2015. "The global financial crisis: Essay on the possibility of substantive change in the discipline of finance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 83-101.
  23. Maria Pia Maraghini & Gianluca Vitale, 2018. "Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 111-130.
  24. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
  25. Merchant, Kenneth A. & Otley, David, 2020. "Beyond the systems versus package debate," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  26. Jeacle, Ingrid & Miller, Peter, 2016. "Accounting, culture, and the state," LSE Research Online Documents on Economics 67535, London School of Economics and Political Science, LSE Library.
  27. Tweedie, Jonathan, 2023. "The emancipatory potential of counter accounting: A Žižekian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
  28. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
  29. Balakrishnan, Ramji & Huang, Jizhang & Xuan, Yang, 2023. "The influence of institutional pressure on target setting," Accounting, Organizations and Society, Elsevier, vol. 108(C).
  30. Helen Irvine & Hemant Deo, 2006. "The power of the lens: A comparative analysis of two views of the Fiji Development Bank," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 205-227, February.
  31. DAMBRIN, Claire & PEZET, Anne, 2007. "Text and artefacts for creating a "World of Investment Decision-Making" : an empirical study into investment procedures," HEC Research Papers Series 865, HEC Paris.
  32. 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).
  33. Ogden, S. G., 1995. "Transforming frameworks of accountability: The case of water privatization," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 193-218.
  34. 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).
  35. Graaf, Johan & Kraus, Kalle & Strömsten, Torkel, 2022. "The problematics of financialization – On the important (but neglected) horizontal axis of organizational action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
  36. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
  37. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print hal-01661710, HAL.
  38. Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani, 2017. "The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 5-29.
  39. Carmona, Salvador, 1996. "A red queen approach to management accounting: an experiential study of a Spanish hotel group," DEE - Working Papers. Business Economics. WB 7058, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
  40. Roberto Aprile & Mario Nicoliello, 2015. "Gli albori dell?Economia Aziendale nel dibattito sulla Rivista Italiana di Ragioneria," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 121-143.
  41. 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.
  42. repec:dau:papers:123456789/5670 is not listed on IDEAS
  43. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
  44. Palermo, Tommaso & Power, Michael & Ashby, Simon, 2022. "How accounting ends: self-undermining repetition in accounting lifecycles," LSE Research Online Documents on Economics 115278, London School of Economics and Political Science, LSE Library.
  45. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.
  46. 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.
  47. Nicholls, Alex, 2010. "Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 394-415, May.
  48. Robert Ochoki Nyamori, 2009. "Construction and effects of markets in a local authority in New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1055-1086, September.
  49. Emmi Tervala & Teemu Laine & Tuomas Korhonen & Petri Suomala, 2017. "The role of financial control in new product development: empirical insights into project managers’ experiences," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 81-106, February.
  50. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
  51. 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.
  52. Joanne Lye & Zahirul Hoque & Lee Parker, 2021. "How do employees learn from performance measures? Evidence from a local government entity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3443-3480, June.
  53. Ejiogu, Amanze & Ambituuni, Ambisisi & Ejiogu, Chibuzo, 2021. "Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  54. Ülle Pärl, 2012. "Modelling communication processes in management accounting and control systems," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 92-110.
  55. Maria Serena Chiucchi, 2014. "Editoriale. Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 5-9.
  56. Cools, Martine & Emmanuel, Clive & Jorissen, Ann, 2008. "Management control in the transfer pricing tax compliant multinational enterprise," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 603-628, August.
  57. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.
  58. Ingrid Jeacle, 2009. "“Going to the movies”: accounting and twentieth century cinema," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 677-708, June.
  59. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
  60. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
  61. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
  62. Paul Andon & Jane Baxter & Graham Bradley, 2001. "Calculating the Economic Value of Customers to an Organisation," Australian Accounting Review, CPA Australia, vol. 11(23), pages 62-72, March.
  63. 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.
  64. Llewellyn, Sue, 1992. "The role of case study methods in management accounting research: A comment," The British Accounting Review, Elsevier, vol. 24(1), pages 17-31.
  65. Pesci, Caterina & Costa, Ericka & Andreaus, Michele, 2020. "Using accountability to shape the common good," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  66. Silvia Macchia, 2021. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 141-164.
  67. Ilse Svensson de Jong, 2021. "Misfit? The Use of Metrics in Innovation," JRFM, MDPI, vol. 14(8), pages 1-20, August.
  68. 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).
  69. Baker, C. Richard & Biondi, Yuri & Zhang, Qiusheng, 2010. "Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 107-117.
  70. Nancy Segura, 2008. "Contribution à la connaissance de la production de l'information financière : Le cas des provisions pour litiges," Post-Print halshs-00525982, HAL.
  71. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print halshs-00459462, HAL.
  72. Saeed Askary & Marc Olynyk, 2006. "Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession," Australian Accounting Review, CPA Australia, vol. 16(38), pages 51-58, March.
  73. Kokubu, Katsuhiko & Sawabe, Norio, 1996. "The past, present and future of accounting: A review essay of Accounting, organizations and society: The inside and outside of accounting by Sadao Takatera," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 777-787.
  74. Forsberg, Per, 2023. "Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
  75. Joseph, George, 2012. "Ambiguous but tethered: An accounting basis for sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 93-106.
  76. Neu, Dean, 2023. "Fragile assets: Street gangs and the extortion business," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
  77. Siriwardane, H.P. & Low, K.-Y. & Blietz, D., 2015. "Making entry-level accountants better communicators: A Singapore-based study of communication tasks, skills, and attributes," Journal of Accounting Education, Elsevier, vol. 33(4), pages 332-347.
  78. Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson, 2011. "Perceptions Of Management Accounting Services," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(1), pages 111-123.
  79. Michela Magliacani & Roberto Di Pietra, 2015. "Contabilit? per il governo delle istituzioni ecclesiastiche: un case history," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 89-119.
  80. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Grenoble Ecole de Management (Post-Print) hal-01661710, HAL.
  81. 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.
  82. Henri Teittinen & Jukka Pellinen & Marko Järvenpää, 2023. "Perceptions of Management Control in Post-acquisition Integration Context Through Sense-making: An Interpretive Case Study," South Asian Journal of Business and Management Cases, , vol. 12(2), pages 222-236, August.
  83. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
  84. Jeacle, Ingrid, 2003. "Accounting and the construction of the standard body," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 357-377, May.
  85. Kelum Jayasinghe & Teerooven Soobaroyen, 2009. "Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 997-1028, September.
  86. 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).
  87. 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.
  88. Kamla, Rania, 2015. "Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 64-74.
  89. Kelum Jayasinghe & Dennis Thomas, 2009. "The preservation of indigenous accounting systems in a subaltern community," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 351-378, March.
  90. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
  91. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  92. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
  93. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
  94. Biondi Yuri, 2011. "The Pure Logic of Accounting: A Critique of the Fair Value Revolution," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-49, January.
  95. Neu, Dean, 2006. "Accounting for public space," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 391-414.
  96. Masrani, Swapnesh & McKiernan, Peter, 2011. "Accounting as a legitimising device in voluntary price agreements: The Dundee jute industry, 1945–1960," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 415-433.
  97. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
  98. Tarek Chanegrih, 2007. "Les changements en contrôle de gestion : une étude empirique," Post-Print halshs-00543241, HAL.
  99. 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 Limited, vol. 7(2), pages 208-226, June.
  100. Sarah Maire, 2015. "Coexistence de logiques institutionnelles et impact sur les pratiques : Cas des logiques d’accountability et de religion chez les Scouts et Guides de France," Post-Print hal-01188778, HAL.
  101. Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
  102. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
  103. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
  104. 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.
  105. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
  106. Nyamori, Robert Ochoki & Lawrence, Stewart R. & Perera, Hector B., 2012. "Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 572-594.
  107. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
  108. Marco Gatti & Maria Serena Chiucchi, 2017. "Context matters - Il ruolo del contesto negli studi di controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 5-10.
  109. 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.
  110. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Working Papers halshs-00359712, HAL.
  111. Mark A. Covaleski & Mark W. Dirsmith & Clinton E. White, 1987. "Economie consequences: The relationship between financial reporting and strategic planning, management and operating control decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 408-429, March.
  112. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
  113. Alcaniz, Leire & Gomez-Bezares, Fernando & Roslender, Robin, 2011. "Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward," Accounting forum, Elsevier, vol. 35(2), pages 104-117.
  114. Indra Abeysekera, 2006. "Accounting Meets Politics: Theoretical Interpretation of Key Events (1940–2003) of the Accounting Profession in Australia," Australian Accounting Review, CPA Australia, vol. 16(38), pages 66-74, March.
  115. Miriam Nunez, 2002. "Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 275-315.
  116. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
  117. Tucker, Basil P. & Lawson, Raef, 2020. "EMBAs perceived usefulness of academic research for student learning and use in practice," The British Accounting Review, Elsevier, vol. 52(5).
  118. Rui Vieira & Keith Hoskin, 2006. "Management accounting practices and discourses change: the role and use of management accounting systems," Nova SBE Working Paper Series wp481, Universidade Nova de Lisboa, Nova School of Business and Economics.
  119. Sylvain Durocher, 2009. "The future of interpretive accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(3), pages 137-159, July.
  120. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
  121. Löhlein, Lukas & Müßig, Anke, 2020. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  122. Junne, Jaromir, 2018. "Enabling accountability: An analysis of personal budgets for disabled people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 46-62.
  123. Maria Serena Chiucchi & Marco Gatti, 2015. "Editoriale. L?evoluzione degli studi di management control: un percorso nel segno della variet?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 5-8.
  124. Lukka, K., 1998. "Total accounting in action: reflections on sten jonsson's accounting for improvement," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 333-342, April.
  125. Mennicken, Andrea & Miller, Peter & Samiolo, Rita, 2008. "Accounting for economic sociology," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(1), pages 3-7.
  126. Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.
  127. Paglietti, Paola, 2009. "Exploring the role of accounting history following the adoption of IFRS in Europe.The case of Italy," 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 11, pages 83-115, December.
  128. Tarek Chanegrih, 2008. "Applying a typology of management accounting change: A research note," Post-Print hal-02364761, HAL.
  129. Haslinda Yusoff & Glen Lehman, 2009. "Corporate environmental reporting through the lens of semiotics," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 226-246, September.
  130. Fabienne Oriot, 2005. "Relational systems between actors in the face of management control’s contradictory injunctions," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 2(1), pages 108-128, April.
  131. repec:dgr:rugsom:02a19 is not listed on IDEAS
  132. Walker, Martin, 2010. "Accounting for varieties of capitalism: The case against a single set of global accounting standards," The British Accounting Review, Elsevier, vol. 42(3), pages 137-152.
  133. Alharthi, Amal & Cortese, Corinne & Moerman, Lee & Tanima, Farzana, 2022. "Surveillance capitalism in the middle east retail sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
  134. Bryer, Rob, 2006. "Capitalist accountability and the British Industrial Revolution: The Carron Company, 1759-circa. 1850," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 687-734, November.
  135. Jonsson, S., 1998. "Relate management accounting research to managerial work!," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 411-434, May.
  136. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 119-140, January.
  137. Juhani Vaivio, 2008. "Qualitative management accounting research: rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(1), pages 64-86, March.
  138. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  139. Jeacle, Ingrid, 2016. "The diet of the nation: The state, family budgets and the 1930s nutritional crisis in Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 54-68.
  140. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
  141. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 617-637, October.
  142. 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.
  143. Daniel Tschopp & Ronald Huefner, 2015. "Comparing the Evolution of CSR Reporting to that of Financial Reporting," Journal of Business Ethics, Springer, vol. 127(3), pages 565-577, March.
  144. Bertrand Malsch & Yves Gendron & Frédérique Grazzini, 2011. "Investigating interdisciplinary translations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 194-228, February.
  145. Jansen, E. Pieter, 2002. "The use of performance information case studies in local social services departments," Research Report 02A19, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  146. Giuseppe Modarelli, 2021. "Accounting and the budget negotiation process: The case of the Holy Shroud Exposition (1931) during a period of austerity," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-53.
  147. Umesh Sharma & Stewart Lawrence, 2008. "Stability and Change at FPTL: An Institutional Perspective," Australian Accounting Review, CPA Australia, vol. 18(1), pages 25-34, March.
  148. Dorota Dobija, 2015. "Exploring audit committee practices: oversight of financial reporting and external auditors in Poland," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 113-143, February.
  149. Thomas Johansen, 2008. "Employees and the Operation of Accountability," Journal of Business Ethics, Springer, vol. 83(2), pages 247-263, December.
  150. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
  151. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 328-369, February.
  152. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
  153. Ahblom, Per & Sjögren, Ebba, 2019. "Delivering performance: the capital market framing of financial numbers from a preparer perspective," LSE Research Online Documents on Economics 102819, London School of Economics and Political Science, LSE Library.
  154. Nicholls, Alex, 2009. "'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 755-769, August.
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  156. Lars-Goran Aidemark, 2001. "Managed health care perspectives: a study of management accounting reforms on managing financial difficulties in a health care organization," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 545-560.
  157. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2021. "Accounting and music: The role of Giuseppe Verdi in shaping the 19th century culture industry," OSF Preprints 5hz87, Center for Open Science.
  158. Garry D. Carnegie & Paolo Ferri & Lee D. Parker & Shannon I. L. Sidaway & Eva E. Tsahuridu, 2022. "Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports," Australian Accounting Review, CPA Australia, vol. 32(4), pages 460-472, December.
  159. Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.
  160. Sammy Xiaoyan Ying & Chris Patel, 2015. "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences 2304228, International Institute of Social and Economic Sciences.
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  162. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  163. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
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  165. R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
  166. Ingrid Jeacle, 2009. "Accounting and everyday life: towards a cultural context for accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(3), pages 120-136, July.
  167. 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).
  168. Marco Gatti, 2018. "The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(5), pages 1-47, March.
  169. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
  170. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
  171. Andrea Mennicken & Robert Salais, 2022. "The New Politics of Numbers: An Introduction," Post-Print hal-04115712, HAL.
  172. Laughlin, Richard, 2007. "Critical reflections on research approaches, accounting regulation and the regulation of accounting," The British Accounting Review, Elsevier, vol. 39(4), pages 271-289.
  173. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
  174. Sam Mckinstry, 1999. "Engineering culture and accounting development at Albion Motors, 1900-c.1970," Accounting History Review, Taylor & Francis Journals, vol. 9(2), pages 203-223.
  175. Mikes, Anette, 2011. "From counting risk to making risk count: Boundary-work in risk management," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 226-245.
  176. 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.
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  178. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
  179. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
  180. Vaivio, Juhani, 1999. "Examining "The quantified customer"," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 689-715, November.
  181. Lusiani, Maria & Pancot, Chiara & Sangster, Alan & Vedovato, Marco, 2023. "Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity," The British Accounting Review, Elsevier, vol. 55(5).
  182. 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.
  183. Kelum Jayasinghe & Danture Wickramasinghe, 2007. "Calculative practices in a total institution," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(3), pages 183-202, October.
  184. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
  185. Binti Shofiatul Jannah, 2021. "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals afr200, Global Academy of Training and Research (GATR) Enterprise.
  186. Martinez, Daniel & Himick, Darlene, 2023. "Accounting in (direct) action: Prefiguring emancipation in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
  187. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
  188. Biondi Yuri, 2014. "Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-14, December.
  189. Rahaman, Abu Shiraz, 2010. "Critical accounting research in Africa: Whence and whither," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 420-427.
  190. Daniela Argento, 2008. "Kees Camfferman & Stephen A. Zeff, Financial reporting and global capital markets. A history of the International Accounting Standards Committee, 1973–2000," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 127-132, March.
  191. Jeacle, Ingrid, 2022. "The gendered nature of valuation: Valuing life in the Titanic compensation claims process," Accounting, Organizations and Society, Elsevier, vol. 99(C).
  192. Josiah, Jairos & Burton, Bruce & Gallhofer, Sonja & Haslam, Jim, 2010. "Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 374-389.
  193. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  194. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
  195. Neu, Dean, 2019. "Accounting for extortion," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 50-63.
  196. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 411-427, December.
  197. Philip Constable & Nooch Kuasirikun, 2007. "Accounting for the nation‐state in mid nineteenth‐century Thailand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 574-619, July.
  198. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.
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