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Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s

Berland, Nicolas; Chiapello, Eve - In: Accounting, Organizations and Society 34 (2009) 1, pp. 28-57

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

Persistent link: https://www.econbiz.de/10005219775

Media legitimacy and corporate environmental communication

Aerts, Walter; Cormier, Denis - In: Accounting, Organizations and Society 34 (2009) 1, pp. 1-27

Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental...

Persistent link: https://www.econbiz.de/10005219898

National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands

Jansen, E. Pieter; Merchant, Kenneth A.; Stede, Wim A. … - In: Accounting, Organizations and Society 34 (2009) 1, pp. 58-84

incentives. The Accounting Review, 79(2), 409-436; Gibbs, M., Merchant, K., Van der Stede, W., & Vargus, M. (2006). The structure …

Persistent link: https://www.econbiz.de/10005262311

Gender Roles in Transition: Career and Family Expectations of Accounting Students

Maupin, Rebekah J. - In: American Journal of Business 8 (1993) 1, pp. 33-38

Quantitative data from a study of gender differentiation among accounting students are analyzed to discover if male and … female accounting students have different attitudes, orientations, and expectations for career and family. Although some … accounting students will have to face as they attempt to combine work and family roles. Both male and female accounting students …

Persistent link: https://www.econbiz.de/10010610626

Cross-functional Interface of Marketing and Accounting: Value Chain Analysis

Stephens, James A.; Archambault, Jeffrey - In: American Journal of Business 13 (1998) 1, pp. 31-40

this broadened perspective. Additionally, several changes in management accounting such as the use of activity …

Persistent link: https://www.econbiz.de/10010610969

Learning from Failure

Coelho, Philip R.P.; McClure, James E. - In: American Journal of Business 20 (2005) 1, pp. 12-20

Failures may lead to ultimate success in both nature and business. Just as dynamic ecosystems depend on death to replace senescent organisms with vigorous growth, the termination of uneconomic activities is essential to wealth creation. This paper explores the benefits of failures, and uses...

Persistent link: https://www.econbiz.de/10005109706

Professionalism and Internal Auditors: A Profile

Kalbers, Lawrence P.; Fogarty, Timothy J. - In: American Journal of Business 10 (1995) 1, pp. 13-20

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the...

Persistent link: https://www.econbiz.de/10005109720

The construction of auditability: MBA rankings and assurance in practice

Free, Clinton; Salterio, Steven E.; Shearer, Teri - In: Accounting, Organizations and Society 34 (2009) 1, pp. 119-140

For much of the past decade, the audit profession has been enjoined to enter new and novel fields of assurance services. This call implies the importation of constructs from traditional attest financial audits into new domains to provide elevated levels of assurance for information-users and...

Persistent link: https://www.econbiz.de/10005191178

Editorial

Hopwood, Anthony G. - In: Accounting, Organizations and Society 33 (2008) 7-8, pp. 683-683

Persistent link: https://www.econbiz.de/10005191218

Management accounting as normal social science

Vollmer, Hendrik - In: Accounting, Organizations and Society 34 (2009) 1, pp. 141-150

The publication of "Management accounting change: Approaches and perspectives" (Wickramasinghe, D., & Alawattage, C …. (2007). Management accounting change: Approaches and perspectives. London, New York: Routledge) provides an occasion for … considering the extent to which management accounting has become a normal social science. This review essay argues that management …

Persistent link: https://www.econbiz.de/10005191448