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Description In response to recommendations by the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research, the FASB recently invited comment regarding the question, ``Given [ecient] markets, would any disservice be done to the interests of...

Description The results of a survey appraising the frequency and perceived helpfulness of competitor-focused accounting (CFA) practices are reported. Given the limited attention a€orded the subject in the management accounting literature, CFA usage has been found to be higher than what might...

Description This study aims to explain what drives innovation di€usion in management accounting during its various phases. Based on Abrahamson [Abrahamson, E. (1991). Managerial fads and fashions: the di€usion and rejection of innova- tions. Academy of Management Review, 16, 586±612], four...

Description This paper draws on two independent strands of literatureÐBaudrillard's orders-of-simulacra theoretic and ®nancial accounting theoryÐto investigate the ontological status of information in accounting reports. It draws on Baudrillard's concepts of simulacra, hyperreality and implosion...

Description This essay discusses an important series of formative contributions to contextualist and critical research in auditing. A small number of relatively recent papers question rationalized accounts of the audit process and explore the complex ‘backstage’ of practice. These papers are...

Description This paper examines the introduction of budgeting practices in situations where institutional logics are competing. The empirical cases, studied in two phases in the 1990s and in 2011, explore tensions that emerged between the new business logic, prevailing professional logic, and...

Description We examine judgmental effects of the balanced scorecard’s organization. The balanced scorecard contains a large number of performance measures divided into four categories. We examine whether the scorecard’s organization results in managerial performance evaluation judgments...

Description Capitalism’s profound effect on society has encouraged economic and accounting historians to hypothesise about the importance of double entry bookkeeping to its development. According to Sombart the continual reinvestment of the profits earned depended on the existence of a...

Description Early twenty first century Western society is commonly portrayed as a consumer society. Yet accounting research has to date neglected to explore the possible role of accounting technique in the intricate linkages between consumption, body size and individualism. This paper seeks to...

Description As a result of gradual shifts in the market for audit services, we expect financially stressed public companies to be increasingly audited by regional firms, who, in turn, will be increasingly likely to issue going concern reports to their financially stressed public companies. Our...

Description Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields. Through the analysis of a recent critical incident in the tax field (Arctic Systems) with which the accounting profession is...

Description This paper reviews alternative management accounting research in AOS from 1976 until 1999. We highlight seven different research perspectives that have flourished under this label: a non-rational design school; naturalistic research; the radical alternative; institutional theory...

Description In the aftermath of the East Asian financial crisis, western nations established a new international financial architecture that relied upon enhanced financial transparency and international financial standards, including international financial reporting and auditing standards, to...

Description This field study examines whether and how supervisors’ subjective adjustments to objective performance measures are influenced by their prior subjective evaluations of employees. Evaluations were determined entirely subjectively in the sample internal audit organization in 2005. In...

Description Doubts were raised within the accounting research program in the United States in the late 1980s about its progress and future potential. In this paper, we develop criteria for ‘‘good’’ scientific conversation, which leads to progress (defined as innovation and relevance). The key to...

Description This paper discusses some preconditions for ‘‘making things the same’’ by means of quantification and economic calculation. It examines a controversial cost–benefit analysis, conducted as part of the environmental appraisal of a large public sector project in Italy: the long-debated...

Description The dynamic nature of the state-accounting profession relationship has been mostly explored within a western democratic and capitalist context. Taking into account the unique culture and the system of power in China, this paper contributes by examining the influence of the state over...

Description Common explanations for the voluntary adoption of International Financial Reporting Standards (IFRS) have been based on economic efficiency arguments. This paper introduces new theoretical arguments to explain how institutional pressures influence decisions to adopt IFRS voluntarily...

Description This paper provides one review of the social accounting literature of the last 25 years or so with particular attention to the role played by Accounting, Organizations and Society (AOS) in its development. The principal theme of the essay is that social accounting, at its best, is...

Description Accounting research, whether founded in an economics or sociological paradigm, has generally treated regulation as an exogenous part of the environment that shapes the behavior of those who operate within it. Recently, joining those who have advanced the regulator capture hypothesis...