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Content
February 1997, Volume 22, Issue 2
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
1995, Volume 20, Issue 2-3
January 1995, Volume 20, Issue 1
November 1994, Volume 19, Issue 8
- 637-674 Accounting and the emergence of "economic man"
by Bhimani, Alnoor
- 675-700 The effects of biases in probability judgments on market prices
by Ganguly, Ananda R. & Kagel, John H. & Moser, Donald V.
- 701-716 Modeling the determinants of audit expertise
by Libby, Robert & Tan, Hun-Tong
- 717-734 Mentoring in public accounting firms: An analysis of mentor-protege relationships, mentorship functions, and protege turnover intentions
by Scandura, T. A. & Viator, R. E.
October 1994, Volume 19, Issue 7
- 555-567 Actions speak louder than words: An institutional perspective on the Securities and Exchange Commission
by Bealing, William Jr
- 569-577 An incentive to shirk, privately held information, and managers' project evaluation decisions
by Harrell, Adrian & Harrison, Paul
- 579-599 A historical examination of the use of accounting-based incentive plans in the structuring of labor-management relations
by Oakes, Leslie S. & Covaleski, Mark A.
- 601-628 The management of professional enterprises and regulatory change: British accountacy and the financial services act, 1896
by Radcliffe, Vaughan & Cooper, David J. & Robson, Keith
- 629-635 Trust as a moderator of the effect of performance evaluation style on job-related tension: A research note
by Ross, Andrew
August 1994, Volume 19, Issue 6
- 483-491 Perceived effects of gender, family structure, and physical appearance on career progression in public accounting: A research note
by Anderson, John C. & Johnson, Eric N. & Reckers, Philip M. J.
- 493-505 Technological interdependence, labor production functions, and control systems
by Fisher, Joseph
- 507-525 Professional accounting body ethics: In search of the private interest
by Parker, Lee D.
- 527-553 The ideology of professional regulation and the markets for accounting labour: Three episodes in the recent history of the U.K. accountancy profession
by Robson, Keith & Willmott, Hugh & Cooper, David & Puxty, Tony
1994, Volume 19, Issue 4-5
- 337-353 On the use of accounting logic as an explanatory category in narrative accounting disclosures
by Aerts, Walter
- 355-380 Materiality judgments and audit firm culture: Social-behavioral and political perspectives
by Carpenter, Brian W. & Dirsmith, Mark W. & Gupta, Parveen P.
- 381-400 National culture and the preference for management controls: An exploratory study of the firm--Labor market interface
by Chow, Chee W. & Kato, Yutaka & Shields, Michael D.
- 401-411 Theory of perpetual management accounting innovation lag in hierarchical organizations
by Foster, Benjamin P. & Ward, Terry J.
- 413-426 The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction
by Gul, Ferdinand A. & Chia, Yew Ming
- 427-437 Talking heads: Stereotypes, status, sex-roles and satisfaction of female and male auditors
by Maupin, Rebekah J. & Lehman, Cheryl R.
- 439-459 A similarity strategy for decisions involving sequential events
by Moser, Donald V. & Birnberg, Jacob G. & Do, Sangho
- 461-481 Accounting for the environment
by Wildavsky, Aaron
April 1994, Volume 19, Issue 3
- 213-234 A model of the effects of audit task complexity
by Bonner, Sarah E.
- 235-269 Auditing, hermeneutics, and subjectivity
by Francis, Jere R.
- 271-288 Overcoming barriers: Early African-American certified public accountants
by Hammond, Theresa & Streeter, Denise W.
- 289-295 Using organizational commitment and job involment to predict budgetary slack: A research note
by Nouri, Hossein
- 299-301 Accounting and everyday life: An introduction
by Hopwood, Anthony G.
- 303-318 Popular culture and professional identity: Accountants in the movies
by Beard, Victoria
- 319-335 Joking apart: The serious side to the accountant stereotype
by Bougen, Philip D.
February 1994, Volume 19, Issue 2
January 1994, Volume 19, Issue 1
1993, Volume 18, Issue 7-8
- 575-585 The effects of job-related tension on managerial performance in participative budgetary settings
by Dunk, Alan S.
- 587-604 An investigation of corporate social responsibility reputation and economic performance
by Herremans, Irene M. & Akathaporn, Parporn & McInnes, Morris
- 605-620 Getting comfortable with the numbers: Auditing and the micro-production of macro-order
by Pentland, Brian T.
- 621-628 The interaction between national and organizational culture in accounting firms: An extension
by Pratt, Jamie & Mohrweis, Lawrence C. & Beaulieu, Phil
- 631-647 Genealogies of calculation
by Miller, Peter & Napier, Christopher
- 649-690 The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?
by Bryer, R. A.
- 691-728 Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885-1906
by Chua, Wai Fong & Poullaos, Chris
- 729-764 Calculations of risk: Towards an understanding of insurance as a moral and political technology
by Knights, D. & Vurdubakis, T.
- 765-781 The courts, accounting evolution and freedom of contract: A comment of the case law research
by Mills, Patti A.
- 783-800 Accounting and the construction of institutions: The case of a factory
by Walsh, Eamonn J. & Stewart, Ross E.
- 801-803 Accounting history as social science: A cautionary note
by Mills, Patti A.
August 1993, Volume 18, Issue 6
July 1993, Volume 18, Issue 5
- 383-405 Decision making, cognitive science and accounting: An overview of the intersection
by Peters, James M.
- 407-424 Accounting for decisions and decisions for accounting
by Hogarth, Robin M.
- 425-450 Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
by Libby, Robert & Luft, Joan
- 451-466 Problem-centred research and knowledge-based theory in the professional accounting setting
by Gibbins, Michael & Jamal, Karim
- 467-488 Fraud detection: Intentionality and deception in cognition
by Johnson, Paul E. & Grazioli, Stefano & Jamal, Karim
May 1993, Volume 18, Issue 4
- 275-289 Professional judgment and accounting standards
by Brown, Grant A. & Collins, Roger & Thornton, Daniel B.
- 291-318 Interrogating an accounting-based intervention on three axes: Instrumental, moral and aesthetic
by Chua, Wai-Fong & Degeling, Pieter
- 319-339 Reliance on accounting performance measures in superior evaluative style -- The influence of national culture and personality
by Harrison, Graeme L.
- 341-360 An institutional analysis of accounting growth and regulation in the United States
by Hunt, Herbert III & Hogler, Raymond L.
- 361-380 Dishonored contracts: Accounting and the expropriation of employee pension wealth
by Tinker, Tony & Ghicas, Dimitrios
April 1993, Volume 18, Issue 2-3
- 103-104 Prologue
by Rawlings, Hunter III
- 105-106 Accounting as a human practice: The appeal of other voices
by Edward Arrington, C. & Francis, Jere R.
- 107-124 Giving economic accounts: Accounting as cultural practice
by Edward Arrington, C. & Francis, Jere R.
- 125-146 Accounting and the interpretive act
by Boland, Richard Jr.
- 147-161 Accounting as a human science
by Manicas, Peter
- 163-185 An analysis of the development of accounting knowledge: A pragmatic approach
by Merino, Barbara D.
- 187-206 Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance
by Miller, Peter & O'Leary, Ted
- 207-229 Account and acknowledge, or represent and control? On post-modern politics and economics of collective responsibility
by Nelson, John S.
- 231-252 Accounting for ourselves: Accounting practice and the discourse of ethics
by Schweiker, William
- 253-272 Accounting in other wor(l)ds: A feminism without reserve
by Shearer, Teri L. & Edward Arrington, C.
January 1993, Volume 18, Issue 1
- 1-39 Indeterminacy and the specificity of accounting change: Renault 1898-1938
by Bhimani, Alnoor
- 41-63 Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective
by Carpenter, Brian & Dirsmith, Mark
- 65-80 An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations
by Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E.
- 81-100 Adversary accounting: Strategic uses of financial information by capital and labour
by McBarnet, Doreen & Weston, Syd & Whelan, Christopher J.
November 1992, Volume 17, Issue 8
October 1992, Volume 17, Issue 7
- 613-643 GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles
by Carpenter, Vivian L. & Feroz, Ehsan H.
- 645-665 Bank failures, stigma management and the accounting establishment
by Neu, Dean & Wright, Michael
- 667-684 Organizational culture in public accounting: Size, technology, rank, and functional area
by Pratt, Jamie & Beaulieu, Phil
- 685-708 Accounting numbers as "inscription": Action at a distance and the development of accounting
by Robson, Keith
August 1992, Volume 17, Issue 6
- 511-533 The rhetoric and rationality of accounting research
by Edward Arrington, C. & Schweiker, William
- 535-547 An empirical examination of stress in public accounting
by Collins, Karen M. & Killough, Larry N.
- 549-559 Risk assessment judgments of auditors and bank lenders: A comparative analysis of conformance to Bayes' theorem
by Holt, Doris L. & Morrow, Paula C.
- 561-593 Fabricating budgets: A study of the production of management budgeting in the national health service
by Preston, Alistair M. & Cooper, David J. & Coombs, Rod W.
- 595-612 Determinants of corporate social responsibility disclosure: An application of stakeholder theory
by Roberts, Robin W.
July 1992, Volume 17, Issue 5
- 399-425 Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability
by Gray, Rob
- 427-448 The environmental issue on the Dutch political market
by Huizing, Ard & Carel Dekker, H.
- 449-458 Helping to pull our planet out of the red: An environmental report of BSO/Origin
by Huizing, Ard & Dekker, H. Carel
- 459-469 Goethe's economy of nature and the nature of his economy
by Jackson, Myles W.
- 471-475 Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory
by Patten, Dennis M.
- 477-499 After calculation? Reflection on critique of economic reason by Andre Gorz
by Power, Michael
- 501-508 Bridging the gap between green accounting and black ink
by Rubenstein, Daniel Blake
1992, Volume 17, Issue 3-4
- 195-203 Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note
by Dunk, Alan S.
- 205-222 Business judgment v. audit judgment: Why the legal distinction?
by Johnson, Orace
- 223-237 The social construction of positive choices
by Neu, Dean
- 239-258 Ethical reasoning and selection-socialization in accounting
by Ponemon, Lawrence A.
- 261-285 "Herstory" in accounting: The first eighty years
by Lehman, Cheryl R.
- 287-297 Integrating herstory and history in accountancy
by Kirkham, Linda M.
- 299-312 The history of the gender division of labour in Britain: Reflections on "'herstory' in accounting: The first eighty years"
by Thane, Pat
- 313-341 Accounting: Filling the negative space
by Hines, Ruth D.
- 343-366 Gender effects and labor supply in public accounting: An agenda of research issues
by Hooks, Karen L.
- 367-378 Accountancy and the gendered division of labour: A review essay
by Loft, Anne
- 379-395 Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom
by Roberts, Jennifer & Coutts, J. Andrew
February 1992, Volume 17, Issue 2
January 1992, Volume 17, Issue 1
1991, Volume 16, Issue 8
1991, Volume 16, Issue 7
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