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Description Although conceptual research in the accounting literature suggests that the use of performance-measurement systems affects the influence of organizational actors, empirical evidence for this suggestion is largely limited to anecdotal evidence and a few qualitative case studies...

Description The shift to world-class manufacturing strategies has necessitated complementary changes in management accounting systems (MAS). Using survey data obtained from top manufacturing executives at 253 US firms, this study empirically examines the relationship between the level of...

Description Previous studies of the relation between environmental performance and environmental disclosure have consistently documented a lack of significance. This study examines the relation between 1990 annual report environmental disclosures for a sample of 131 US companies and their...

Description The new accounting research has been devoted to illuminating the social and constitutive aspects of accounting. This has been done, however, in many cases, in the setting of micro managerial accounting. The effects of financial and macroeconomic accounting on modern economic society...

Description Accounting influences the evolution of management identity by determining which aspects of performance are made visible.However, management do not technocratically apply accounting measurements.An organizational study is used to analyze how management use partisan performance...

Description In this paper, I discuss the importance of conducting experimental research in managerial accounting and provide a framework for understanding and assessing the contributions of research in this area. I then use this framework to organize, integrate, and evaluate the existing...

Description Contingency-based research has a long tradition in the study of management control systems (MCS). Researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national...

Description Accounting influences the evolution of management identity by determining which aspects of performance are made visible.However, management do not technocratically apply accounting measurements.An organizational study is used to analyze how management use partisan performance...

Description Drawing on qualitative data collected during semi-structured interviews with 36profit centre managers in manufacturing firms in Victoria, Australia, this study seeks to explore the mechanisms used to manage multiple manufacturing performance dimensions arising from the pursuit of...

Description The objective of this research is to better understand the role that the accounting firm organization plays when auditors make difficult client-acceptance decisions in the midst of conflicting influences—specifically between the professional and commercial ‘‘logics of action’’. The...

Description Drawing on qualitative data collected during semi-structured interviews with 36profit centre managers in manufacturing firms in Victoria, Australia, this study seeks to explore the mechanisms used to manage multiple manufacturing performance dimensions arising from the pursuit of...

Description The study examines the contest between rival interests following the Treasury’s decision to explore the potential of ‘‘the mercantile system of double entry’’ bookkeeping as the basis for recording and reporting the financial affairs of British central government. At the heart of the...

Description The purpose of this paper is to use the sociology of professions, institutional theory, and outsourcing literatures to examine the dramaturgy of exchange relations among the Big Five public accounting firms, the American Institute of Certified Public Accountants (AICPA), the...

Description This study investigates the effect of language-culture and linguistic translation on the interpretation of verbal uncertainty expressions found in International Accounting Standards. Data are collected from US Certified Public Accountants and German-speaking Wirtschaftspru¨ fer...

Description The continuation of accounting research utilising Hofstede’s cultural indices suggests an absence of sufficient consideration for the reasons behind the rejection of such a universalist approach in anthropology and sociology. These reasons include the assumption of equating nation...

Description The purpose of this essay is to stimulate an examination of the nature of consumer credit and accounting’s role in its techniques of operation. The site of this examination is the US department store of the 1920/1930s. Our study, informed by Foucauldian concepts of disciplinary power...

Description This paper uses recent experimental studies of financial accounting to illustrate our view of how such experiments can be conducted successfully. Rather than provide an exhaustive review of the literature, we focus on how particular examples illustrate successful use of experiments...

Description We review the papers published in Accounting, Organizations and Society (AOS) during the period 1976–2000 that report auditing judgment and decision experiments.We also review the AOS papers during the same period that attempt to influence the future directions of such studies.Our...

Description Expanding global markets have resulted in renewed concern with accountability by transnational corporations and other economic agents. Reflections on economic accountability, however, often inadequately theorize necessary ethical presuppositions regarding the moral status of economic...

Description This paper argues that research progress in accounting has been significantly hindered by the fact that most researchers focus their theories and perspectives on a single research discipline. The point is illustrated by discussing research in the area of organizational incentive...