Studies of gift exchange have focused on employees' provision of effort to reciprocate good wages, but other avenues of reciprocation exist. We study a natural alternative, the use of verbal rewards and punishments, by altering a bilateral gift exchange game so that employees can send messages...

Team success relies on assigning team members to the right tasks. We use controlled experiments to study how roles are assigned within teams and how this affects team performance. Subjects play the takeover game in pairs consisting of a buyer and a seller. Understanding optimal play is very...

This paper examines the responses of North American academics to the recent wave of accounting and audit scandals, pointing out that the main response has either been to appeal to a moralistic concept of ethics or to portray them as isolated incidents or indicative of problems elsewhere (e.g....

Drawing on a field study in a management consulting firm, we analyze a detailed process of inscription building (through the mobilization of both people and objects) where diverse actors in a consulting firm and in the client organization attempt to edit local specifics to make a management...

This paper examines the role of large accounting firms in the emergence of a transnational regulatory field in professional services. We use neo-institutional theory to illuminate the process by which new fields are created. We observe a shift in the structural boundaries of professional...

This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic...

This review paper argues that the institutions and sites of professionalization projects and regulatory processes matter. The institutions and locations where regulation takes place affect both the outcome of the regulatory process and the legitimacy of the rules and practices produced. Changes...

It is in the context of the huge (but largely unaccountable) impact of accounting and accountants that the demise of Arthur Andersen and the financial scandals of the past few years need to be seen. These scandals raise questions of independence and the role of the audit industry in alerting...

Language and power are central to an understanding of control. This paper uses the work of Pierre Bourdieu to argue that an enriched view of power, in the form of symbolic violence, is central. We examine the pedagogical function business plans played in the provincial museums and cultural...

Explores contributions to the process of organizing the interests of professional labor through a study of the debate on the governance of the Institute of Chartered Accountants in England and Wales. The Tricker and Wersley Reports have illuminated the tensions and contradictions associated with...