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A conceptual model of employee fraud : a critique of accounting literature and an interdisciplinary view

Carmichael, Douglas Roy - 1968

Persistent link: https://www.econbiz.de/10000603302

Organizationally oriented management accounting research in the United States : a case study of the diffusion of a radical innovation

Birnberg, Jacob G.; Shields, Michael D. - In: Accounting, organizations, and institutions : essays in …, (pp. 112-136). 2009

Persistent link: https://www.econbiz.de/10003870144

Judgment and decision-making research in financial accounting : a review and analysis

Maines, Laureen A. - In: Judgment and decision-making research in accounting and …, (pp. 76-101). 2007

Persistent link: https://www.econbiz.de/10003550686

A Literature Review : Positive Accounting Theory (PAT)

Wiratama, Richard - 2020

This paper reviews the positive accounting theory. The article also discusses development in accounting theory and … research. The philosophical objective of positive accounting theory is to explain and predict current accounting practice …. Positive accounting theory seeks to understand why accounting practices are employed by accountants in different circumstances …

Persistent link: https://www.econbiz.de/10012843353

Across the great divide : a literature review of management accounting and operations management at the shop floor

Curry, Amanda - In: Management review quarterly : systematic literature … 69 (2019) 1, pp. 75-119

Persistent link: https://www.econbiz.de/10011991673

On the virtues and vices of combining theories : the case of institutional and actor-network theories in accounting research

Modell, Sven; Vinnari, Eija; Lukka, Kari - In: Accounting, organizations and society : an … 60 (2017), pp. 62-78

Persistent link: https://www.econbiz.de/10011736467

Reconceptualizing the accountability of INGOs : from neo-institutional economic theory to an institutional logics approach

Hengevoss, Alice - 2022

International nongovernmental organizations (INGOs) face greater accountability demands from various stakeholders, and from their beneficiaries in particular. This has initiated an academic discourse on a more comprehensive approach to INGO accountability. However, the theoretical foundation to...

Persistent link: https://www.econbiz.de/10014251983

The consequences of a classification of the accounting literature on time : questioning "linear-quantitative"/"cyclic-qualitative"

Chakhovich, Terhi - In: International journal of critical accounting : IJCA 13 (2023) 4, pp. 293-310

Persistent link: https://www.econbiz.de/10015064170

An accounting system and managerial behavior

Hopwood, Anthony G. - 1973

Persistent link: https://www.econbiz.de/10000556803

The impact of CFOs' characteristics and information technology on cost management systems

Pavlatos, Odysseas - In: Journal of applied accounting research 13 (2012) 3, pp. 242-254

Persistent link: https://www.econbiz.de/10009691816

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