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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

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

Books to be practiced: Memory, the power of the visual, and the success of accounting

Quattrone, Paolo - In: Accounting, Organizations and Society 34 (2009) 1, pp. 85-118

The aim of this paper is to explore the conditions which allow the emergence of accounting as a performable technique … and spread of accounting can be understood by studying the relationships among four interrelated aspects: the nature of … accounting as a method of classification for the organisation of thinking and knowledge; its reliance on images and its visual …

Persistent link: https://www.econbiz.de/10005227960

An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior

Blanthorne, Cindy; Kaplan, Steven - In: Accounting, Organizations and Society 33 (2008) 7-8, pp. 684-703

A model of the relations among taxpayers' opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity...

Persistent link: https://www.econbiz.de/10005114964