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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
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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
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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
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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
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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
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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
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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
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AIS research opportunities utilizing machine learning : from a meta-theory of accounting literature
Booker, Adam; Chiu, Victoria; Groff, Nathan; … - In: International journal of accounting information systems 52 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10015072311
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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
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Psychological Contract Research in Accounting Literature
Young, Kristie M.; Stammerjohan, William W.; Bennett, … - 2021
expectations, including increased budgetary slack and reduced audit quality. This chapter reviews and synthesizes accounting … areas of financial accounting, management accounting, auditing, taxes, non-profit organizations, accounting education, and … the accounting profession itself. Despite the prevalence of psychological contracts in the workplace and the applicability …
Persistent link: https://www.econbiz.de/10015085945