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Description This ethrqraphy of three Australian hospitals seeks to understand how and why new accounting systems are “experimented” with in organintions. tatour’s sociology of translation is adapted to argue that accounting change emerged not bccausc there was certain knowledge of positive...

Description One of the fust environmental struggles in Finland was the campaign of a local citizens’ movement to close down the KyHsaari incinerator in Helsinki. This campaign, taking place in the early 198Os, was a success. The course of this struggle, in relation to the governmental...

Description Despite anecdotal evidence questioning the relevance of management accounting in firms pursuing “new” mamtfacturing strategies, the exact nature and role of accounting information for controlling manut&xuring activities has received little empirical attention Pergamon Accounting...

Description The early organization of accountants in Scotland has been explained as a consequence of the separate Scottish legal system, the rise of industrial society and as an attempt to achieve social closure and coUectlve mobility. This paper reports on an historical investigation conducted...

Description The growing interest in ethical and other normative aspects of accounting promotes the search for an empirical-scientific methodology capable of handling normative issues. On the one side, traditional normative accounting theories have been rejected as unscientific, on the other...

Description The New lnstitutionalism is a recent development in organization theory with great relevance to accounting research. New institutionalists view accounting practices as one of a larger set of features that can legitimize organizations through construction of an appearance of...

Description This article offers a critical reflection on the theses of Pe&n (Ibe Rise of Bofessional Society: England Since 1880, London: Routledge, 1989) and Abbott (l’be System of Apfessions, Chicago: University of Chicago FVcss, 19&Q, and compares these with empirIcaI observations conducted...

Description This paper uses Hofstede’s cultural dimensions (Hofstede, G. H., Culture’s Consequences Intewiattonal D@i?wnces fn Work Related Vdues, @everly Hills, CA: Sage 1980)) to examine whether differences in organimtionaf culture between local and foreign manuhcturing firms affect the...

Description This paper examines the performance of auditors in generating hypotheses in an analytical review case both prior to and after review. It partitionst wo possible sourceso f gain from the review process, namely the discussion effect and the rank effect. The discussion effect compares...

Description Based on Harrison’s (Accountfng, Otganfzations and Sod&y, pp. 1-15, 1992; Accounting, Organ&& tiom and Socfety, pp. 319-339, 1993) 6ndings on the general&ability of research results related to budgetaty participation and budget emphasis between cultures, two tests on the three-way...

Description Prior research has highlighted the problem of dysfunctional reactions to control systems. Studies carried out in auditing firms have revealed high levels of budget pressure leading to a variety of dysfunctional behaviours which can be difficult to control. This study e xamines how...

Description How have we come to know the economy and the ®rm? This is the question confronted in this article. The argument is that it is through forms of visualisation (tables, charts, ®gures, diagrams, pictures and so on) that our knowledge and sense about the ®rm and the economy are...

Description When variances are investigated, a substantial amount of information can be generated which is often discarded once managers have explained the variance to superiors. This paper argues that discarding such information is wasteful for problem solving. Evidence from two empirical...

Description Abstract The purpose of this paper is to articulate a model for accounting information systems (AIS) research that synthesizes the primary theoretical perspectives of the extant literature. Building on the three orientations used in prior research (technological, organizational and...

Description This study investigates the e€ects of national culture on ®rms' design of and employees' preference for management controls. Data for testing two hypotheses are collected from 159 Taiwanese managers working in six each of Japanese-, Taiwanese-, and U.S.-owned, size-matched...

Description Traditional capital budgeting theory (as an extension of ®nancial economics) is characterized as Panglossian because of its suggestion that rational market outcomes produce the best of all possible worlds. During the last two decades, practice-oriented theorists have increasingly...

Description Previous studies on the use of budgetary criteria in performance evaluation have used a wide range of variables, measures and models, but have concentrated upon extending rather than repeating previous work. This study includes replications of parts of ®ve previous studies and...

Description Since internal transfers of intermediate products between divisions of ®rms take place under a wide range of orga- nizational factors and their arrangement, understanding transfer pricing involves a consideration of how these factors are arranged; that is, do they complement or ®t...

Description The constructive potential of text and numbers is now fairly well established in the accounting literature. In this paper we explore further the constructive potential of images as part of the mediascape of annual reports. We seek to do this in and through pictures and by...

Description Prior research has found that many international joint ventures (IJVs) fail. Some authors have suggested that control problems are one of the primary causes of IJV failures. However, little IJV-related research has focused on control issues. This paper reports the results of a...