Accounting, Organizations and Society 1991: Vol 16 Table of Contents

6 Pages·1991·0.9 MB·English

Accounting,
Orgenizations
and Society
EDITOR-IN-CHIEF: ANTHONY G. HOPWOOD
VOLUME 16 1991
©) Pergamon Press - Oxford - New York - Seoul - Tokyo
Accounting, Organizations and Society
EDITOR-IN-CHIEF
Anthony G. Hopwood: London School of Economics and Political Science, Houghton Street
London WC2A 2AE
ASSOCIATE EDITORS
Jacob G. Birnberg Peter Miller
Graduate School of Business Department of Accounting
University of Pittsburgh, and Finance
Pittsburgh London School of Economics
EDITORIAL BOARD
Shahid L. Ansari Mark Dirsmith Robert Libby Alistair Preston
School of Business Administration and College of Business Administration Johnson Graduate School of School of Management
Economics Pennsylvania State University Management Boston University
Calitornia State University Cornell University
Northridge Eric G. Flamholtz Hein Schreuder
Graduate School of Management Anne Loft University of Limburg, Maastricht
Chris Argyris University of California Copenhagen Business School
Graduate School of Business Los Angeles Michael Shields
Administration James G. March School of Accountancy
Harvard University L. Richard Hoffman Graduate School of Business San Diego State University
Graduate School of Management Stantord University
Rutgers University
Edward C. Arrington Robert J. Swieringa
Baton Rouge, LA Geert H. Hofstede Charles Medawar Financial Accounting Standards
University of Limburg, Maastricht Public Interest Research Centre Board
Stan Baiman London
Graduate School of Industrial Sadao Takatera
Administration Robin Hogarth Kenneth A. Merchant Faculty of Economics
Carnegie-Mellon University Graduate School of Business School of Accountancy Kyoto University
University of Chicago
University of Southern California
Richard J. Boland Trevor Hopper John H. Waterhouse
Weatherhead School of Management Department of John W. Meyer School of Accountancy
Case Western Reserve University Accounting and Finance Department of Sociology University of Waterloo
University of Manchester Stantord University Canada
Peter Brownell
Department of Accounting and Finance Keith Hoskin Theodore J. Mock Karl E. Weick
University of Melbourne Warwick Business School School of Accounting School of Business Administration
University of Warwick University of Southern California University of Michigan
David Cooper
Faculty of Business Robert E. Jensen Ted O'Leary Aaron Wildavsky
University of Alberta Department of Business Administration Department of Survey Research Center
Trinity University Accounting and Finance University of California
Jeremy Dent University College. Cork Berkeley
Department of Accounting and Finance Sten Jonsson
London School of Economics and Department of Business David T. Otley Mayer Zald
Political Science Administration Department of Department of Sociology
Gothenburg University Accounting and Finance University of Michigan
Meinolf Dierkes University of Lancaster
Science Center Edward E. Lawler III
West Berlin School of Business Michael K. Power
Department of Accounting
Administration
University of Southern California and Finance
London School of Economics and
Political Science
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VOLUME CONTENTS
Number 1
P. ARMSTRONG Contradiction and social dynamics in the capitalist agency
relationship
R. CHENHALL and D. MORRIS 27 The effect of cognitive style and sponsorship bias on the
treatment of opportunity costs in resource allocation decisions
CHEE W. CHOW, J. C. COOPER 47 The effects of pay schemes and ratchets on budgetary slack
and K. HADDAD and performance: a multiperiod experiment
M. W. DIRSMITH and M. E. HASKINS 61 Inherent risk assessment and audit firm technology: a contrast
in world theories
Biblioscene
P. MONTAGNA 93 Accounting elites and accounting theory
S. JONSSON 101 Accounting elites and accounting theory: a reply to Paul
Montagna
Number 2
M. A. ABERNETHY and J. U. STOELWINDER 105 Budget use, task uncertainty, system goal orientation and
subunit performance: a test of the ‘fit’ hypothesis in not-for-
profit hospitals
P. J. ARNOLD 121 Accounting and the state: consequences of merger and
acquisition accounting in the U.S. hospital industry
R. COLIGNON and M. COVALESKI 141 A Weberian framework in the study of accounting
J. F. GOETZ, Jr, P. C. MORROW 159. The effect of accounting firm size and member rank on
and J. C. McELROY professionalism
M. McINNES and R. T. S. RAMAKRISHNAN 167 A decision-theory model of motivation and its usefulness in
the diagnosis of management control systems
D. NEU 185 New stock issues and the institutional production of trust
J. PALLOT 201 The legitimate concern with fairness: a comment
Number 3
CHEE W. CHOW, M. D. SHIELDS 209 The effects of management controls and national culture on
and YOKE KAI CHAN manufacturing performance: an experimental investigation
J. C. COOPER and F. H. SELTO 227 Anexperimental examination of the effects of SFAS No. 2 on
R&D investment decisions
D. NEU 243 ‘Trust, contracting and the prospectus process
S. P. WALKER 257. The defence of professional monopoly: Scottish chartered
accountants and “satellites in the accountancy firmament”
1854-1914
Accounting and Social Change: Neutralists
or Partisans? — A Debate
D. SOLOMONS 287 Accounting and social change: a neutralist view
T. TINKER 297 The accountant as partisan
D. SOLOMONS 311 A rejoinder
Number 4
R. D. HINES , 313. The FASB’s conceptual framework, financial accounting and
the maintenance of the social world
M. K. POWER 333 Educating accountants: towards a critical ethnography
J. ROBERTS 355 The possibilities of accountability
Surveys of Management Accounting Research:
Part II
P. F. LUCKETT and I. R. C. EGGLETON 371 Feedback and management accounting: a review of research
into behavioural consequences
Number 5/6 |
|
THE NEW ACCOUNTING HISTORY
P. MILLER, T. HOPPER 395 The new accounting history: an introduction
and R. LAUGHLIN
T. HOPPER and 405 Cost accounting, controlling labour and the rise of conglo-
P. ARMSTRONG merates
R. A. BRYER 439 Accounting for the “railway mania” of 1845 — a great railway
swindle?
iV
S. GALLHOFER and J. HASLAM 487 The aura of accounting in the context of a crisis: Germany and
the First World War
S. JONSSON 521 Role making for accounting while the state is watching
K. ROBSON 547 On the arenas of accounting change: the process of translation
G. THOMPSON 572 Is accounting rhetorical? Methodology, Luca Pacioli and
printing
Number 7
S. J. DANIEL and W. D. REITSPERGER 601 Linking quality strategy with management control systems:
empirical evidence from Japanese industry
J. F. DILLARD, N. L. KAUFFMAN 619 Evidence order and belief revision in management accounting
and E. E. SPIRES decisions
C. J. McNAIR 635 Proper compromises: the management control dilemma in
public accounting and its impact on auditor behavior
M. WARDELL and L. W. WEISENFELD 655 Management accounting and the workplace in the United
States and Great Britain
Biblioscene
N. ROSE 673 Governing by numbers: figuring out democracy
Number 8
P. BROWNELL and A. S. DUNK 693 Task uncertainty and its interaction with budgetary participa-
tion and budget emphasis: some methodological issues and
empirical investigation
J. F. DENT 705 Accounting and organizational cultures: a field study of the
emergence of a new organizational reality
P. MILLER 733 Accounting innovation beyond the enterprise: problematizing
investment decisions and programming economic growth in
the U.K. in the 1960s
D. C. MOORE 763 Accounting on trial: the Critical Legal Studies movement and
its lessons for radical accounting
A. G. HOPWOOD 793 Editorial comment on “Accounting on trial: the Critical Legal
Studies movement and its lessons for radical accounting”