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Content
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.
- 87-102 Observations on corporate financial reporting in the name of politics
by O'Leary, Ted
- 105-108 Suitable research: on the development of a positive theory of the business suit
by Schreuder, Hein
- 111-123 The politics of professional accounting research: some personal reflections
by Stamp, Edward
October 1984, Volume 9, Issue 3-4
- 207-232 The value of corporate accounting reports: Arguments for a political economy of accounting
by Cooper, David J. & Sherer, Michael J.
- 233-239 An empirical study of the usefulness of human resources turnover costs in australian accounting firms
by Gul, Ferdinand A.
- 241-252 McClelland's trichotomy of needs theory and the job satisfaction and work performance of CPA firm professionals
by Harrell, Adrian M. & Stahl, Michael J.
- 253-273 The disclosure of company information to trade unions: The relevance of the ACAS Code of Practice on Disclosure
by Jackson-Cox, Jacky & Thirkell, John E. M. & McQueeney, John
- 275-289 Financial reporting to employees: the pattern of development 1919 to 1979
by Lewis, N. R. & Parker, L. D. & Sutcliffe, P.
- 291-307 Influences on departmental budgeting: an empirical examination of a contingency model
by Merchant, Kenneth A.
- 313-323 Financial analysts' information search in the assessment of corporate earning power
by Biggs, Stanley F.
- 325-327 Expert vs novice decision making in accounting: A summary
by Bouwman, Marinus J.
- 329-342 An application of protocol analysis to the "Little GAAP" controversy
by Campbell, Jane E.
- 343-354 Cognitive science and decision making research in accounting
by Dillard, Jesse F.
- 355-363 A predecisional approach to the measurement of the demand for information in a performance report
by Shields, Michael D.
- 365-382 The role of attention and memory in accounting decisions
by Birnberg, Jacob G. & Shields, Michael D.
- 383-406 The auditor and learning from experience: Some conjectures
by Waller, William S. & Felix, William Jr.
- 409-415 Accounting and corporate accountability: an extended comment
by Schreuder, Hein & Ramanathan, Kavasseri V.
- 417-419 Rejoinder to "accounting and corporate accountability: an extended comment"
by Benston, George J.
- 421-423 Accounting and corporate accountability: a postscript
by Schreuder, Hein & Ramanathan, Kavasseri V.
June 1984, Volume 9, Issue 2
- 111-123 Strategies for information systems implementation: The case of zero base budgeting
by Gordon, Lawrence A. & Haka, Susan & Schick, Allen G.
- 125-135 Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable
by Govindarajan, V.
- 137-147 Performance evaluation and review meeting characteristics in public accounting firms
by Kida, Thomas E.
- 149-163 An exploration of the mediating effects of auditor experience and position in internal accounting control evaluation
by Nanni, Alfred Jr.
- 165-177 Organizational control systems in research and development
by Rockness, Howard O. & Shields, Michael D.
- 179-188 The contingent relationship between the controller and internal audit functions in large organizations
by San Miguel, Joseph G. & Govindarajan, Vijayaraghavan
- 189-206 Another look at corporate social responsibility and reporting: An empirical study in a developing country
by Teoh, Hai-Yap & Thong, Gregory
January 1984, Volume 9, Issue 1
- 1-11 Functional fixation in product pricing: A comparison of individuals and groups
by Bloom, Robert & Elgers, Pieter T. & Murray, Dennis
- 13-32 Informational influences on group decision making in a participative budgeting context
by Daroca, Frank P.
- 33-47 Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation
by Gordon, Lawrence A. & Narayanan, V. K.
- 49-59 Professionalism, organizational commitment and job satisfaction in an accounting organization
by Norris, Dwight R. & Niebuhr, Robert E.
- 61-80 Small CPA firm product differentiation in the small business market
by Shields, David
- 81-95 Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis
by Sutton, Timothy G.
- 99-106 Information disclosure and the role of the accountant in collective bargaining--some comments
by Maunders, K. T. & Foley, B. J.
- 107-108 A reply to Maunders and Foley
by Craft, James A.
October 1983, Volume 8, Issue 4
- 307-321 Leadership style, budgetary participation and managerial behavior
by Brownell, Peter
- 323-340 Budgeting as a means for control and loose coupling
by Covaleski, Mark A. & Dirsmith, Mark W.
- 341-357 The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making
by Kilmann, Ralph H.
- 361-374 The everyday accountant and researching his reality
by Tomkins, Cyril & Groves, Roger
- 375-384 An evaluation of "the everyday accountant and researching his reality"
by Rashad Abdel-Khalik, A. & Ajinkya, Bipin B.
- 385-388 Social science and accounting research: A commentary on Tomkins and Groves
by Morgan, Gareth
- 389-405 Paradigms for accounting research: Critical reflections on Tomkins and Groves' "everyday accountant and researching his reality"
by Willmott, Hugh C.
- 407-415 "The everyday accountant and researching his reality": Further thoughts
by Tomkins, Cyril & Groves, Roger
May 1983, Volume 8, Issue 2-3
- 109-109 Editorial
by Hopwood, Anthony G.
- 111-129 The organizational context of accounting
by Birnberg, Jacob G. & Turopolec, Lawrence & Young, S. Mark
- 131-135 Comments on "the organizational context of accounting"
by Buckley, John W.
- 137-138 Reply to J. Buckley
by Birnberg, Jacob G. & Turopolec, Lawrence & Young, S. Mark
- 139-146 The search for gain in markets and firms: A review of the historical emergence of management accounting systems
by Johnson, H. Thomas
- 147-151 The markets and hierarchies framework: A critique of the model's applicability to accounting and economic development
by Flamholtz, Diana Troik
- 153-169 Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives
by Flamholtz, Eric G.
- 171-174 "Accounting, budgeting and control systems in their organizational context": Comments by the discussant
by Kerr, Steven
- 175-190 Systems are not solutions: Issues in creating information systems that account for the human organization
by Mirvis, Philip H. & Lawler, Edward III
- 191-193 "If I end up with more responsibility and less control - forget it": A discussant's perspective
by McDonough, Jack
- 195-203 Can we design systems for managing messes? or, why so many management information systems are uniformative
by Mitroff, Ian I. & Mason, Richard O.
- 205-218 Power and the design and implementation of accounting and control systems
by Markus, M. Lynne & Pfeffer, Jeffrey
- 219-221 Rationality and politics in information system design and implementation: a juxtaposition of two views
by Swanson, E. Burton
- 223-234 Accounting in organizations: A union of natural and rational perspectives
by Boland, Richard Jr. & Pondy, Louis R.
- 235-240 On the celebration of rationality: Some comments on Boland and Pondy
by Meyer, John W.
- 241-249 Accounting for accounting: A story about managerial accounting
by Hayes, David C.
- 251-267 Towards a descriptive theory of management accounting
by Tiessen, P. & Waterhouse, J. H.
- 269-286 Tidiness, muddle and things: Commonalities and divergencies in two approaches to management accounting research
by Cooper, David
- 287-305 On trying to study accounting in the contexts in which it operates
by Hopwood, Anthony G.
February 1983, Volume 8, Issue 1
- 1-11 Explanatory variables of auditor performance in a large public accounting firm
by Ferris, Kenneth R. & Larcker, David F.
- 13-29 An examination of performance evaluation decisions in CPA firm subunits
by Jiambalvo, James & Watson, David J. H. & Baumler, John V.
- 31-56 Value added: A comparative study
by McLeay, Stuart
- 57-71 Scientific Utopia and accounting
by Sotto, Richard
- 73-96 Management accounting systems and the economics of internal organization
by Spicer, Barry H. & Ballew, Van
- 99-108 Using macro-societal accounting data: Some critical afterthoughts
by Mushkat, Miron
October 1982, Volume 7, Issue 4
- 307-318 The images that have shaped accounting theory
by Davis, Stanley W. & Menon, Krishnagopal & Morgan, Gareth
- 319-336 The effect of external reporting on managerial decision making: Some antecedent conditions
by Dirsmith, Mark W. & Lewis, Barry L.
- 337-347 Perceptions of auditor independence: Its perceived effect on the loan and investment decisions of German financial statement users
by Dykxhoorn, Hans J. & Sinning, Kathleen E.
- 349-367 The impact of confidence interval information on probability judgements
by Johnson, W. Bruce
- 369-379 Determinants of leader behavior in an audit environment
by Pratt, Jamie & Jiambalvo, James
- 381-403 Personality variables as predictors of budget system characteristics
by Seiler, Robert E. & Bartlett, Roger W.
- 405-410 The predictive ability paradox in behavioral accounting research
by Williams, Paul F.
July 1982, Volume 7, Issue 3
April 1982, Volume 7, Issue 2
- 87-105 Accounting and corporate accountability
by Benston, George J.
- 107-122 Managerial accounting systems and organizational control: A role perspective
by Collins, Frank
- 123-137 A work role perspective of accountants in local government service departments
by Rosenberg, David & Tomkins, Cyril & Day, Peter
- 139-147 Internal adaptations to effects of changes in financial accounting standards
by Selto, Frank H.
- 149-165 Organizational views of transfer pricing
by Swieringa, Robert J. & Waterhouse, John H.
- 167-200 The normative origins of positive theories: Ideology and accounting thought
by Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale
1982, Volume 7, Issue 1
January 1982, Volume 7, Issue 1
- 1-11 An accounting change and information processing changes
by Dyckman, Thomas R. & Hoskin, Robert E. & Swieringa, Robert J.
- 13-25 Perceived environmental uncertainty, organizational adaptation, and employee performance: A longitudinal study in professional accounting firms
by Ferris, Kenneth R.
- 43-52 SFAS 8 and information inductance: An experiment
by Wilner, Neil A.
- 53-63 An evaluation of environmental disclosures made in corporate annual reports
by Wiseman, Joanne
- 65-75 Comparison of the Lens and subjective probability paradigms for financial research purposes
by Wright, William F.
- 79-85 Public interest accounting: A look at the issues
by Skousen, Clifford R.
October 1981, Volume 6, Issue 4
- 271-280 An examination of professional commitment in public accounting
by Aranya, N. & Pollock, J. & Amernic, J.
- 281-289 The relationship between self-disclosure style and attitudes to responsibility accounting
by Belkaoui, Ahmed
- 291-300 The intelligence of ambiguity
by Dyckman, T. R.
- 301-316 The external organizational environment and its impact on management information systems
by Ewusi-Mensah, Kweku
- 317-325 Organizational commitment and performance in a professional accounting firm
by Ferris, Kenneth R.
- 327-338 The provision of financial information to employees: A study of the reporting practices of some large public companies in the United Kingdom
by Purdy, Derek
- 339-354 An exploratory field study of the relationships between the controller's department and overall organizational characteristics
by Rosenzweig, Kenneth
- 355-362 Associations between social responsibility disclosure and characteristics of companies
by Trotman, Ken T. & Bradley, Graham W.
July 1981, Volume 6, Issue 3
- 175-191 Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations
by Cooper, David J. & Hayes, David & Wolf, Frank
- 193-211 Management control of public and not-for-profit activities
by Hofstede, Geert
- 217-218 Foreword
by Dierkes, M.
- 219-234 An overview of the international development in macro social indicators
by Glatzer, Wolfgang
- 235-246 Indicators of social change: Developments in the United States of America
by Parke, Robert & Peterson, James L.
- 247-254 The political significance of corporate social reporting in the United States of America
by Heard, James E. & Bolce, William J.
- 255-262 Research on corporate social reporting: Directions for development
by Preston, Lee E.
- 263-270 Raymond A. Bauer: A list of his works
by Bartoshesky, Florence
April 1981, Volume 6, Issue 2
January 1981, Volume 6, Issue 1
- 1-15 A study of reporting probabilistic accounting figures
by Chen, Kung H. & Summers, Edward L.
- 17-26 A longitudinal evaluation of an occupational goal-expectancy model in professional accounting organizations
by Dillard, Jesse F.
- 27-37 The innovative process in financial accounting standards setting
by Hussein, Mohamed Elmutassim
- 39-52 A contextual model of information systems
by Macintosh, Norman B.
- 53-67 Ambiguity intolerance and financial reporting alternatives
by Faircloth, Archie W. & Ricchiute, David N.
- 69-93 Attributions, cognitive processes and control systems
by Shields, Michael D. & Birnberg, Jacob G. & Frieze, Irene Hanson
- 97-107 Information disclosure and the role of the accountant in collective bargaining
by Craft, James A.
October 1980, Volume 5, Issue 4
- 361-368 A comparison of V-I-E model predictions: A cross-national study in professional accounting firms
by Ferris, Kenneth R. & Dillard, Jesse F. & Nethercott, Les
- 369-382 An organizational contingencies view of accounting and information systems implementation
by Ginzberg, Michael J.
- 383-392 The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts
by Govindarajan, Vijayaraghavan
- 393-400 Comparing the impact of monetary and nonmonetary human asset measures on executive decision making
by Harrell, Adrian M. & Klick, Harold D.
- 401-411 Role conflicts of management accountants and their position within organisation structures
by Hopper, Trevor M.
- 413-428 The contingency theory of management accounting: Achievement and prognosis
by Otley, David T.
- 429-442 Some effects on information load on search patterns used to analyze performance reports
by Shields, Michael D.
July 1980, Volume 5, Issue 3
April 1980, Volume 5, Issue 2
- 187-201 The job satisfaction of higher level employees in large certified public accounting firms
by Benke, Ralph Jr. & Rhode, John Grant
- 203-216 Computer facilitated changes in the management power structure
by Bjorn-Andersen, Niels & Pedersen, Poul H.
- 217-230 Prospect theory: Implications for information evaluation
by Paul Newman, D.
- 231-244 Control, organisation and accounting
by Otley, D. T. & Berry, A. J.
- 247-262 The social process of research: Some reflections on developing a multi-disciplinary accounting project
by Tomkins, Cyril & Rosenberg, David & Colville, Ian
January 1980, Volume 5, Issue 1
- 1-1 Editorial
by Hopwood, Anthony G.
- 3-3 The mission of the UCLA conference on the role of accouting in organizations and society
by Flamholtz, Eric G.
- 5-27 The roles of accounting in organizations and society
by Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine
- 29-30 Discussion of the roles of accounting in organizations and society
by Mason, Richard O.
- 31-42 The process of measurement in managerial accounting: A psycho-technical systems perspective
by Flamholtz, Eric G.
- 43-47 An organizational perspective on a psycho-technical system perspective
by Hayes, David C.
- 49-64 Policy models in accounting: A critical commentary
by Buckley, John W.
- 65-69 Discussion of policy models in accounting: A critical commentary
by Griffin, Paul A.
- 71-80 The role of accounting in financial disclosure
by Birnberg, Jacob G.
- 81-86 Discussion of the role of accounting in financial disclosure
by Sunder, Shyam
- 87-107 Auditing and accounting for program efficiency and management efficiency in not-for-profit entities
by Charnes, A. & Cooper, W. W.
- 109-113 Discussion of auditing and accounting for program efficiency and management efficiency in not-for-profit entities
by Lowe, E. A.
- 115-123 Multidimensional accounting and distributed databases: Their implications for organizations and society
by Ijiri, Yuji & Kelly, Edward C.
- 125-128 Discussion of multidimensional accounting and distributed databases: Their implications for organisations and society
by Bromwich, Michael
- 129-142 Intersubjectivity -- the challenge and opportunity for accounting
by Ansari, Shahid L. & McDonough, John J.
- 143-146 Discussion of intersubjectivity -- the challenge and opportunity for accounting
by Christenson, Charles
- 147-160 Towards a political economy of accounting: An empirical illustration of the cambridge controversies
by Tinker, Anthony M.
- 161-166 Discussion of towards a political economy of accounting
by Cooper, David
- 167-180 The myths and the science of accounting
by Chambers, R. J.
- 181-183 A dimension of the myths and science of accounting
by Kaplan, Robert S.
October 1979, Volume 4, Issue 4
May 1979, Volume 4, Issue 3
- 149-161 Towards an open systems approach to budgeting
by Ansari, Shahid L.
- 163-177 Towards a framework for the study of the antecedents and consequences of information systems in organizations
by Bandury, John & Nahapiet, Janine E.
- 179-186 Sources of professional staff turnover in public accounting firms: Some further evidence
by Dillard, Jesse F. & Ferris, Kenneth R.
- 187-210 Accounting aggregation: User preferences and decision making
by Harvey, David W. & Rhode, John Grant & Merchant, Kenneth A.
- 211-233 Information and institutions in the capital market
by Thornton, Daniel B.
- 235-244 Administrative theory and administrative systems: A synthesis among diverging fields of inquiry
by Young, David W.
January 1979, Volume 4, Issue 1-2
- 1-2 Editorial
by Hopwood, Anthony G.
- 3-20 Administrative coordination, allocation and monitoring: A comparative analysis of the emergence of accounting and organization in the U.S.A. and Europe
by Chandler, Alfred Jr. & Daems, Herman
- 21-30 Informal accounting information systems: Some tentative findings
by Clancy, Donald K. & Collins, Frank
- 31-38 Valence-instrumentality-expectancy model validation using selected accounting groups
by Dillard, Jesse F.
- 39-52 MBO, political rationality and information inductance
by Dirsmith, Mark W. & Jablonsky, Stephen F.
- 53-65 An inducement-contribution approach to corporate financial reporting
by McDonald, Denys & Puxty, Anthony G.