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Content
May 2002, Volume 15, Issue 2
- 184-222 A literary theory perspective on accounting
by Norman B. Macintosh & C. Richard Baker - 223-250 Internal organisational factors influencing corporate social and ethical reporting
by Carol A. Adams - 251-267 Dealing with the management of intellectual capital
by Mike Tayles & Andrew Bramley & Neil Adshead & Janet Farr
March 2002, Volume 15, Issue 1
- 12-45 Standard costing and budgetary control in the British iron and steel industry
by John Richard Edwards & Trevor Boyns & Mark Matthews - 46-68 Professionalism, organizational‐professional conflict and work outcomes
by William E. Shafer & L. Jane Park & Woody M. Liao - 69-93 Financial accounting reforms in the Australian public sector
by Brad Potter - 94-105 Environmental disclosure by companies involved in initial public offerings
by Martin Freedman & A.J. Stagliano - 106-121 Methodological issues
by Colin Dey
December 2001, Volume 14, Issue 5
- 537-565 US public accountancy firms and the recruitment of UK immigrants: 1850‐1914
by Thomas A. Lee - 565-586 Organisational resistance strategies to unwanted accounting and finance changes
by Jane Broadbent & Kerry Jacobs & Richard Laughlin - 587-617 An examination of social and environmental reporting strategies
by Denis Cormier & Irene M. Gordon
October 2001, Volume 14, Issue 4
- 365-384 Sunrise in the knowledge economy
by James Guthrie & Richard Petty & Ulf Johanson - 383-399 Thinking critically about intellectual capital accounting
by Robin Roslender & Robin Fincham - 399-422 Valuing the future: intellectual capital supplements at Skandia
by J. Mouritsen & H.T. Larsen & P.N. Bukh - 423-436 Reporting intellectual capital in annual reports: evidence from Ireland
by Niamh Brennan - 437-455 Valuing intellectual capacity in the police
by Paul M. Collier - 456-476 Reporting on intellectual capital
by Jeltje van der Meer‐Kooistra & Siebren M. Zijlstra - 477-497 International accounting disharmony: the case of intangibles
by Hervé Stolowy & Anne Jeny‐Cazavan - 497-529 Financial institutions, intangibles and corporate governance
by John Holland
August 2001, Volume 14, Issue 3
- 254-277 Effects of personal values on auditors’ ethical decisions
by William E. Shafer & Roselyn E. Morris & Alice A. Ketchand - 278-310 In the name of accountability ‐State auditing, independence and new public management
by Yves Gendron & David J. Cooper & Barbara Townley - 311-326 The effect of thematic structure on the variability of annual report readability
by Mark Clatworthy & Michael John Jones - 327-351 After ANT ‐ An illustrative discussion of the implications for qualitative accounting case research
by Alan Lowe
May 2001, Volume 14, Issue 2
- 147-165 A negotiated order perspective on public sector accounting and financial control
by Abu Shiraz Rahaman & Stewart Lawrence - 166-189 Generational accountability of public sector management ‐ A case study of the State Authorities Superannuation Board of New South Wales
by Paul Klumpes - 190-212 The content and disclosure of Australian corporate environmental policies
by Carol Ann Tilt - 213-239 The role of environmental accounting in organizational change ‐An exploration of Spanish companies
by Carlos Larrinaga‐González & Francisco Carrasco‐Fenech & Francisco Javier Caro‐González & Carmen Correa‐Ruíz & José María Páez‐Sandubete
March 2001, Volume 14, Issue 1
- 12-30 The relation between decentralised structure, budgetary participation and organisational commitment
by Nava Subramaniam & Lokman Mia - 30-52 The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets
by Wim A. Van der Stede - 53-84 We’re off to see the wizard
by Tony Hines & Karen McBride & Stella Fearnley & Richard Brandt - 85-109 Controlling the standard‐setting agenda: the role of FRS 3
by Pauline Weetman - 109-130 Audit automation as control within audit firms
by Stuart Manson & Sean McCartney & Michael Sherer
December 2000, Volume 13, Issue 5
- 566-596 The dynamics of accounting change Inter‐play between new practices, routines, institutions, power and politics
by John Burns - 597-624 Completing the triangle: Taylorism and the paradigms
by Richard K. Fleischman - 624-647 The chairman’s statement ‐ A content analysis of discretionary narrative disclosures
by Malcolm Smith & Richard J. Taffler - 647-668 The influence of subsidiary context and head office strategic management style on control of MNCs: the experience in Australia
by Lai Hong Chung & Patrick T. Gibbons & Herbert P. Schoch - 667-681 Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis
by Jeffrey Unerman - 681-689 Literature and insights ‐ “Forensic” accounting in Spanishbelles‐lettresof the nineteenth century
by Richard Mattessich
October 2000, Volume 13, Issue 4
- 425-449 Accounting at home: some interdisciplinary perspectives
by Stephen P. Walker & Sue Llewellyn - 450-474 From an envelope to a dream note and a computer – The award‐winning experiences of post‐war Japanese household accounting practices
by Naoko Komori & Christopher Humphrey - 475-501 Home accountants: exploring their practices
by Deryl Northcott & Bill Doolin - 502-517 Couples and their money: patterns of accounting and accountability in the domestic economy
by Jan Pahl - 518-534 Household accounting in Germany – Some statistical evidence and the development of new systems
by Michael‐Burkhard Piorkowsky - 535-560 Representing the household: in and after national income accounting
by Julie Froud & Colin Haslam & Sukhdev Johal & Karel Williams
August 2000, Volume 13, Issue 3
- 256-267 Introduction: accounting and indigenous peoples
by Sonja Gallhofer & Andrew Chew - 268-288 Accounting and accountability relations: colonization, genocide and Canada’s first nations
by Dean Neu - 289-306 Accounting as a tool for Aboriginal dispossession: then and now
by Kathy Gibson - 307-329 The issue of Australian indigenous world‐views and accounting
by Susan Greer & Chris Patel - 330-359 Accounting for imperialism: a case of British‐imposed indigenous collaboration
by Shanta Shareel Kreshna Davie - 360-380 Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector
by Kerry Jacobs - 381-409 Developing environmental accounting: insights from indigenous cultures
by Sonja Gallhofer & Kathy Gibson & Jim Haslam & Patty McNicholas & Bella Takiari
May 2000, Volume 13, Issue 2
- 130-155 Constructivism and accounting research: towards a trans‐disciplinary perspective
by Paolo Quattrone - 156-174 Storing and shielding: financial management behaviour in a church organization
by Margaret Lightbody - 175-196 Openness to context‐based research: the gulf between the claims and actions of Big Six firms in the USA
by Yves Gendron - 197-218 Corporate disclosure and the deregulation of international investment
by David Bailey & George Harte & Roger Sugden - 219-236 Accounting for public heritage facilities – assets or liabilities of the government?
by Allan D. Barton
March 2000, Volume 13, Issue 1
- 10-26 Corporate environmental reporting
by Trevor D. Wilmshurst & Geoffrey R. Frost - 27-64 Public discourse and decision making
by Gordon Boyce - 65-83 The use and representational faithfulness of graphs in Australian IPO prospectuses
by Paul Mather & Alan Ramsay & Adam Steen - 84-114 The construction of a network at Health Waikato
by Alan Lowe
December 1999, Volume 12, Issue 5
- 510-524 Scholarship in university business schools – Cardinal Newman, creeping corporatism and farewell to the “disturber of the peace”?
by Russell J. Craig & Frank L. Clarke & Joel H. Amernic - 525-560 Extending practice – Accountants’ constructions of the industrial relations arena in the USA
by Timothy J. Fogarty & Vaughan S. Radcliffe - 561-582 Australian public sector financial reporting: a case of cooperative policy formulation
by Christine Ryan - 583-604 Shareholder and stakeholder value in corporate downsizing – The case of United Technologies Corporation
by Noah P. Barsky & Mohamed E. Hussein & Stephen F. Jablonsky
October 1999, Volume 12, Issue 4
- 394-412 Cultural capital and accounting
by George D. Thompson - 413-440 A theory of public health sector report: forging a new path
by Karen A. Van Peursem - 441-459 Reporting on the state of infrastructure by local government
by R.G. Walker & F.L. Clarke & G.W. Dean - 459-488 A texture index for evaluating accounting narratives
by Robin Sydserff & Pauline Weetman - 489-501 The conceptual underwear of financial reporting
by Michael Page & Laura Spira
August 1999, Volume 12, Issue 3
- 286-302 Regulation and organisation of accountants in China
by Zhen Ping Hao - 303-328 The “rational” and “traditional”: the regulation of accounting in the Philippines
by Maria Cadiz Dyball & Lina J. Valcarcel - 328-340 Professional accounting environment in Brunei Darussalam
by P.W Senarath Yapa - 340-357 Japanese accounting profession in transition
by Manabu Sakagami & Hiroshi Yoshimi & Hiroshi Okano - 358-387 “Interests” and accounting standard setting in Malaysia
by Selvaraj D. Susela
May 1999, Volume 12, Issue 2
- 142-164 Internal control systems in US churches
by John B. Duncan & Dale L. Flesher & Morris H. Stocks - 164-188 Hierarchies, networks and management accounting in NHS hospitals
by C. Stuart Jones - 188-205 An examination of the role of financial investment appraisal methods in the context of international environmental regulation
by Alan S. Dunk - 206-219 On the role conflict of auditors in Korea
by Chi Mo Koo & Ho Seog Sim - 220-237 Narratives in accounting and management research
by Sue Llewellyn - 237-256 Exploring the reliability of social and environmental disclosures content analysis
by Markus J. Milne & Ralph W. Adler
March 1999, Volume 12, Issue 1
- 19-38 Economics and accounting
by Y. Shiozawa - 39-47 The Hegelian logic of critical research
by Tony Tinker - 47-52 Seeing the wood for the trees
by Jan Bebbington & Rob Gray & David Owen - 52-58 The state of public sector accounting research
by Jane Broadbent - 58-69 Postcard from Japan: a management accounting view
by Trevor Hopper - 69-73 Interactions between Japanese and international accounting academics
by Katsuhiko Kokubu - 73-78 Critical accounting: nature, progress and prognosis
by Richard Laughlin - 79-82 APIRA 98 in Osaka: reflections through accounting history
by Hiroshi Okano - 83-87 The big agenda
by Cyril Tomkins - 92-112 Accounting in Chaucer’s Canterbury Tales
by R.H. Parker & Michael Meehan - 113-128 Studies of accounting and commerce in Chaucer’s Shipman’s Tale A review article
by Dale Buckmaster & Elizabeth Buckmaster - 129-133 Critics’ use of satire against the auditing profession: a short historical note
by Roy A. Chandler
December 1998, Volume 11, Issue 5
- 518-539 The introduction of accrual reporting policy in the Australian public sector
by Christine Ryan - 540-561 An insight into accountability and politics in universities: a case study
by David Coy & Michael Pratt - 562-592 Assessing the impact of “liberalisation” on auditor behaviour
by Constantinos V. Caramanis - 593-623 International accounting regulation by the United Nations: a power perspective
by Sheikh F. Rahman - 624-635 A longitudinal study of corporate social reporting in Singapore
by Eric W. K. Tsang
October 1998, Volume 11, Issue 4
- 371-406 Accounting and management research: passwords from the gatekeepers
by Lee Parker & James Guthrie & Rob Gray - 403-435 Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK
by Jane Broadbent & Richard Laughlin - 436-458 Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing1978‐84
by Warwick Funnell - 459-472 Annual report readability variability: tests of the obfuscation hypothesis
by John K. Courtis - 472-494 Perceptions of messages conveyed by review and audit reports
by Grant Gay & Peter Schelluch & Annette Baines - 495-506 Current development in human resource costing and accounting
by Jan‐Erik Gröjer & Ulf Johanson
August 1998, Volume 11, Issue 3
- 267-291 Men in white coats … men in grey suits
by Rebecca Boden & Philip Gummett & Deborah Cox & Kate Barker - 292-308 Pushing budgets down the line: ascribing financial responsibility in the UK social services
by Sue Llewellyn - 309-331 Understanding the evolution of government financial control systems
by Edward Olowo‐Okere & Cyril Tomkins - 332-361 Structure or agency? Discourse or meta‐narrative? Explaining the emergence of the financial management initiative
by Brendan McSweeney & Sheila Duncan
May 1998, Volume 11, Issue 2
- 142-162 The narrative and its place in the new accounting history: the rise of the counternarrative
by Warwick Funnell - 163-190 Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge
by Nola Buhr - 191-203 The questionable economics of governmental accounting
by Patricia Stanton & John Stanton - 204-215 Speculations on barriers to the transference of Japanese management accounting
by Michael John Jones & Max Munday & Tony Brinn - 216-244 Misclassification in bankruptcy prediction in Finland: human information processing approach
by Erkki K. Laitinen & Teija Laitinen
March 1998, Volume 11, Issue 1
- 13-33 Hamlet without the prince: the ethnographic turn in information systems research
by Tony Tinker - 34-71 A ring fence for the profession: advancing the closure of British accountancy 1957‐1970
by Stephen P. Walker & Ken Shackleton - 72-98 Auditor changes and tendering
by Vivien Beattie & Stella Fearnley - 99-125 Persuasion without numbers?
by Julie Froud & Colin Haslam & Sukhdev Johal & Jean Shaoul & Karel Williams
December 1997, Volume 10, Issue 5
- 622-648 Developing empirical research: an example informed by a Habermasian approach
by Jane Broadbent & Richard Laughlin - 649-664 The incidence of budgetary slack: a field study exploration
by Alan S. Dunk & Hector Perera - 665-683 Accounting systems and systems of accountability in the New Zealand health sector
by S. Lawrence & M. Alam & D. Northcott & T. Lowe - 684-701 Users’ rights to published accounting information: nature, justification and implications
by P.A. Stanton - 702-717 The expanded audit report ‐ a research study within the development of SAS 600
by John Innes & Tom Brown & David Hatherly - 718-734 Ritualism, opportunism and corporate disclosure in the New Zealand life insurance industry: field evidence
by Mike Adams
October 1997, Volume 10, Issue 4
- 481-531 Twenty‐five years of social and environmental accounting research
by M.R. Mathews - 532-561 Accountability for environmental performance of the Australian Commonwealth public sector
by Roger L Burritt & Stephen Welch - 562-583 The materiality of environmental information to users of annual reports
by Craig Deegan & Michaela Rankin - 584-593 NOTES Courses on environmental accounting
by Kathy Gibson - 594-600 Environmental accounting ‐ what does it mean to professional accountants?
by Patrick Medley
August 1997, Volume 10, Issue 3
- 276-298 Contrasting world views on accounting
by Andrew Chew & Susan Greer - 299-324 The ethics of care and new paradigms for accounting practice
by Sara Reiter - 325-364 Struggling with the praxis of social accounting
by Rob Gray & Colin Dey & Dave Owen & Richard Evans & Simon Zadek - 365-381 Engagement, education and sustainability
by Jan Bebbington - 382-405 The power of accounting: reflecting on water privatization?
by Jean Shaoul - 406-431 Accounting and trust in the enabling of long‐term relations
by Willie Seal & Peter Vincent‐Jones - 432-453 Exploring accounting education’s enabling possibilities
by Suresh Cuganesan & Roger Gibson & Richard Petty - 454-467 A mind is a wonderful thing to waste: “think like a commodity”, become a CPA
by Tony Tinker & Athina Koutsoumadi
May 1997, Volume 10, Issue 2
- 148-174 The direction of green accounting policy: critical reflections
by Sonja Gallhofer & Jim Haslam - 175-197 The interactive effect of budget emphasis, participation and task difficulty on managerial performance: a cross‐cultural study
by Chong M. Lau & Liang C. Low & Ian R. C. Eggleton - 198-211 From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936
by Dale Buckmaster & Scott Jones - 212-247 Methodological themes
by Lee D. Parker & Bet H. Roffey
March 1997, Volume 10, Issue 1
- 11-30 The editorial gatekeepers of the accounting academy
by Tom Lee - 31-59 Purchasing power and polarized professionalism in British medicine
by Sue Llewellyn - 60-84 Professional rivalry and changing management control approaches in UK clearing banks
by Willie Seal & Liz Croft - 85-104 Regulatory arbitrage through financial innovation
by Atul K. Shah - 105-128 Methodological themes
by Michael John Jones
December 1996, Volume 9, Issue 5
- 7-22 A tragedy of understanding; accounting for ontological security
by Ian Colville & Laurie McAulay - 23-44 Accounting/art and the emancipatory project: some reflections
by Sonja Gallhofer & Jim Haslam - 45-70 Metaphor in accounting discourse
by L. Melissa Walters‐York - 71-83 Political arithmetick: accounting for irony in Swift’sA Modest Proposal
by Robert Phiddian - 84-99 Enabling accountability in museums
by Garry D. Carnegie & Peter W. Wolnizer - 100-113 Accountability versus artistic development
by Ruth Rentschler & Brad Potter - 114-125 Art and accountability: the languages of design and managerial control
by Peter Armstrong & Anne Tomes
October 1996, Volume 9, Issue 4
- 4-37 Comprehensive and incremental budgeting in education
by Pam Edwards & Mahmoud Ezzamel & Keith Robson & Margaret Taylor - 38-64 Preserving historyinaccounting: seeking common ground between “new” and “old” accounting history
by Warwick Funnell - 65-85 The influence of underlying metaphysical notions on our interpretation of accounting
by S. Velayutham & M.H.B. Perera - 86-106 Methodological themes
by Christopher Humphrey & Robert W. Scapens - 107-111 Commentaries: Are accounting researchers under the tyranny of single theory perspectives?
by Joni Young & Alistair Preston - 112-118 Theories for theorists or theories for practice? Liberating academic accounting research?
by Sue Llewellyn - 119-122 Rhetoric and case study research: response to Joni Young and Alistair Preston and to Sue Llewellyn
by Christopher Humphrey & Robert W. Scapens
August 1996, Volume 9, Issue 3
- 7-39 Critical and interpretive histories: insights into accounting’s present and future through its past
by Garry D. Carnegie & Christopher J. Napier - 40-60 The development of accounting in mid‐nineteenth century Britain: a non‐disciplinary view
by Trevor Boyns & John Richard Edwards - 61-78 Inside contracting at the Waltham Watch Company
by Richard K. Fleischman & Thomas Tyson - 79-97 Radicalizing accounting history: the potential of oral history
by Theresa Hammond & Prem Sikka - 98-126 Propaganda, attitude change and uniform costing in the British printing industry, 1913‐1939
by Stephen P. Walker & Falconer Mitchell - 127-147 Objectivity and the role of history in the development and review of accounting standards
by Joni J. Young & Tom Mouck
May 1996, Volume 9, Issue 2
- 4-29 Recurring issues in auditing: back to the future?
by Roy Chandler & John Richard Edwards - 30-49 Accounting for public accounts committees
by Pieter Degeling & Janet Anderson & James Guthrie - 50-67 Do Australian companies report environmental news objectively?
by Craig Deegan & Michaela Rankin - 68-85 Improving the communication of accounting information through cartoon graphics
by Malcolm Smith & Richard Taffler - 86-91 Readability of annual reports: Western versus Asian evidence ‐ a comment to contexualize
by Michael John Jones - 92-102 Performance auditing, new public management and performance improvement: questions and answers
by Frans L. Leeuw
March 1996, Volume 9, Issue 1
- 8-30 The story of a schizoid organization
by Susan Richardson & John Cullen & Bill Richardson - 31-58 Auditor time budget pressure: consequences and antecedents
by David T. Otley & Bernard J. Pierce - 59-76 Lobbying on accounting issues
by P. Weetman & E.S. Davie & W. Collins - 77-108 Some determinants of social and environmental disclosures in New Zealand companies
by David Hackston & Markus J. Milne
December 1995, Volume 8, Issue 5
- 3-33 Pastoral accounting in pre‐Federation Victoria
by Garry D. Carnegie - 34-70 Health management performance
by K.A. Van Peursem & M.J. Prat & S.R. Lawrence - 71-90 The problem of generalizability: anecdotes and evidence in accounting research
by Kari Lukka & Eero Kasanen
October 1995, Volume 8, Issue 4
- 3-22 Auditor professional performance and the mentor relationship within the public accounting firm
by Philip H. Siegel & John T. Rigsby & Surendra P. Agrawal & John R. Leavins - 23-47 Profit sharing and organizational change
by Stuart G. Ogden - 48-69 The professionalization of accountancy
by Tom Lee
August 1995, Volume 8, Issue 3
- 12-33 The negative effect of an accounting standard on employee welfare
by C. Richard Baker & Rick Stephan Hayes - 34-59 Theory and politics: lessons from feminist economics
by Sara Ann Reiter - 60-80 Moral reasoning and moral atmosphere in the domain of accounting
by Alan Lovell - 81-96 The selling of ethics
by Marilyn Kleinberg Neimark - 97-112 Ethics of teaching critical
by Mary M. Day - 113-140 The mountains are still there
by Prem Sikka & Hugh Willmott & Tony Puxty - 141-164 Questioning the value of the research selectivity process in British university accounting
by Christopher Humphrey & Peter Moizer & David Owen
May 1995, Volume 8, Issue 2
- 4-17 Readability of annual reports: Western versus Asian evidence
by John K. Courtis - 18-46 Scottish chartered accountants: internal and external political relationships, 1853‐1916
by Ken Shackleton - 47-77 Corporate social and environmental reporting
by Rob Gray & Reza Kouhy & Simon Lavers - 78-101 Constructing a research database of social and environmental reporting by UK companies
by Rob Gray & Reza Kouhy & Simon Lavers
March 1995, Volume 8, Issue 1
- 10-37 Discourse and rhetoric
by Keith Hooper & Michael Pratt - 38-62 A socio‐economic paradigm for analysing managers′ accounting choice behaviour
by Nicholas C. Mangos & Neil R. Lewis - 63-87 Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking
by Richard Laughlin
December 1994, Volume 7, Issue 4
- 4-23 Managing the Boundary
by Sue Llewellyn - 24-46 Political Aspects of Financial Accounting Standard Setting in the USA
by Timothy J. Fogarty & Mohamed E.A. Hussein & J. Edward Ketz - 47-72 The Influence of External Pressure Groups on Corporate Social Disclosure
by Carol Ann Tilt - 73-93 A Simulated Lending Decision with External Management Audit Reports
by John Innes & Robert A. Lyon