Table Of Content

Accounting, Organizations and Society An International Journal devoted to the Behavioural, Organizational & Social Aspects of Accounting Editor-in-Chief: Anthony G. Hopwood VOLUME 21 1996 ©) PERGAMON Accounting, Organizations and Society EDITOR IN CHIEF Anthony G. Hopwood: School of Management Studies, University of Oxford, The Radcliffe Infirmary, Woodstock Road, Oxford OX2 6HE, U.K. ASSOCIATE EDITORS Jacob G. Birnberg Robert Libby Peter Miller Michael Shields Graduate School of Business Johnson Graduate School of Department of Accounting Fogelman College of Business University of Pittsburgh Management and Finance The University of Memphis Pittsburgh Cornell University London School of Economics EDITORIAL BOARD Chris Argyris Timothy J. Fogarty Mark Nelson Graduate School of Business Administration Weatherhead School of Management Johnson Graduate School Harvard University Case Western Reserve University of Management Peter Armstrong Jere Francis Cornell University Sheffield University School of Accountancy Ted O’ Leary Management School University of Missouri Department of Accounting and Finance Patricia J. Arnold Rob Gray University College, Cork School of Business Administration University of Dundee David T. Otley University of Wisconsin-Milwaukee Paul Hirsch Department of Accounting and Finance Kellogg Graduate School University of Lancaster Stan Baiman The Wharton School of Management Michael K. Power University of Pennsylvania Northwestern University Department of Accounting and Finance L. Richard Hoffman London School of Economics and Richard J. Boland Graduate School of Management Political Science Weatherhead School of Management Case Western Reserve University Rutgers University Alistair Preston Geert H. Hofstede Graduate School of Management Sarah Bonner University of Limburg University of New Mexico School of Accounting Maastricht Alan J. Richardson University of Southern California Robin Hogarth School of Business Peter Brownell Graduate School of Business Queen’s University Department of Accounting and Finance University of Chicago Kingston, Canada University of Melbourne Sten Jénsson Ira Solomon Nils Brunsson Department of Business Administration Department of Accountancy Stockholm School of Economics Gothenburg University University of Illinois Chee W. Chow David F. Larcker Sadao Takatera School of Accountancy The Wharton School Faculty of Economics San Diego State University University of Pennsylvania Osaka University Wai Fong Chua Ken. T. Trotman Anne Loft School of Accounting Copenhagen Business School School of Accounting University of New South Wales University of New South Wales James G. March David Cooper Graduate School of Business John H. Waterhouse Faculty of Business Stanford University School of Accountancy University of Alberta University of Waterloo, Canada Kenneth A. Merchant Mark A. Covaleski School of Accountancy Hugh Willmott School of Business University of Southern California Manchester School of Management University of Wisconsin-Madison University of Manchester Institute of Science John W. Meyer Mark Dirsmith Department of Sociology and Technology College of Business Administration Stanford University S. Mark Young Pennsylvania State University Christopher J. Napier School of Accounting Kenneth R. Ferris Department of Accounting & Management University of Southern California American Graduate School Science Luca Zan of International Management University of Southampton University of Bologna EDITORIAL ASSISTANTS Chris Chapman, Department of Accounting and Finance, London Rachel E. Manns, Templeton College, University of Oxford School of Economics and Political Science Publishing Office Elsevier Science Ltd, Bampfylde Street, Exeter EX1 2AH, U.K. Tel: (+1392) 51558, Fax: (+1392) 425370. Production Editor: Amy Bond. Advertising and Subscription Offices Elsevier Science Ltd, The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, U.K. Tel: (+1865) 834000, Fax: (+1865) 843010. Frequency: Published 8 issues/annum in January, February, April, May, July, August, October and November. Subscription Information Annual Institutional Subscription Rates (1996): North, Central and South America, US$897.00, Rest of the World £564.00. Associated Personal Subscription Rates are available on request for those whose institutions are library subscribers. Sterling prices exclude VAT and Non-VAT registered customers in the European Community will be charged the appropriate VAT in addition to the price listed. Prices include postage and insurance, and are subject to change without notice. Subscription enquiries from customers in North America should be sent to Elsevier Science Inc., 660 White Plains Road, Tarrytown, NY 10591-5153, U.S.A., and for the remainder of the World to Elsevier Science Ltd, The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, U.K. (Tel: (+1865) 843000; Fax: (+1865) 843010). Back issues of previously published volumes are available direct from Elsevier Science offices (Oxford, New York). Complete volumes and single issues can be purchased for 1991-1995. Earlier issues are available in high-quality photo-duplicated copies as complete volumes only. Back volumes on microfilm are available from UMI, 300 North Zeeb Road, Ann Arbor, MI 48106, U.S.A. PERIODICALS POSTAGE PAID AT NEWARK, NEW JERSEY. Accounting, Organizations and Society (ISSN) 0361-3682) is published 8 issues per year in January, February, April, May, July, August, October and November, by Elsevier Science Ltd, The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, U.K. The annual subscription in the USA is $897. Accounting, Organizations and Society is distributed by Mercury Airfreight International Ltd, 10 Camptown Road, Irvington, NJ 07111-1105. POSTMASTER: Please send address corrections to Accounting, Organizations and Society, c/o Elsevier Science Regional Sales Office, Customer Support Department, 655 Avenue of the Americas, New York, NY 10010, U.S.A. Copyright © 1996 Elsevier Science Ltd VOLUME CONTENTS Number 1 1 Editorial Announcement L. G. SCHNEIDER and T. I. SELLING 3 Acomparison of compensatory and noncompensatory mod- els of judgment: effects of task predictability and degrees of freedom A. K. SHAH 23 Creative compliance in financial reporting J.S.L. TSUI and F. A. GUL 41 Auditors’ behaviour in an audit conflict situation: a research note on the role of locus of control and ethical reasoning Making Visible and the Construction of Visibilities: Shifting Agendas in the Design of the Corporate Report A. G. HOPWOOD 55 Introduction O. F. GRAVES, D. L. FLESHER and 57 Pictures and the bottom line: the television epistemology of R. E. JORDAN U.S. annual reports S. McKINSTRY 89 Designing the annual reports of Burton PLC from 1930 to 1994 A. M. PRESTON, C. WRIGHT and 113. Imag[inJing annual reports J.J. YOUNG Number 2/3 T. AHRENS 139 Styles of accountability C. W. CHOW, Y. KATO and K. A.M ERCHANT 175 The use of organizational controls and their effects on data manipulation and management myopia: a Japan vs U.S. comparison W. McKINLEY, L. A. PONEMON and 193 Auditors’ perceptions of client firms: the stigma of decline A. G. SCHICK and the stigma of growth Probing Further into Auditing and Its Consequences A. G. HOPWOOD 217 Introduction M. J. FISCHER 219 “Real-izing” the benefits of new technologies as a source of audit evidence: an interpretive field study T. J. FOGARTY 243 The imagery and reality of peer review in the U.S.: insights from institutional theory B. T. PENTLAND and P. CARLILE 269 Audit the taxpayer, not the return: tax auditing as an expression game M. POWER 289 Making things auditable ill Number 4 W. E. BEALING, JR, M. W. DIRSMITH 317 Early regulatory actions by the SEC: an institutional theory and T. FOGARTY perspective on the dramaturgy of political exchanges F. CHOO 339 Auditors’ knowledge content and judgment performance: a cognitive script approach C. FISHER 361 The impact of perceived environmental uncertainty and individual differences on management information require- ments: a research note T. C. HALLIDAY and B. G. CARRUTHERS 371 The moral regulation of markets: professions, privatization and the English Insolvency Act 1986 Number 5 V. K. CHONG 415 Management accounting systems, task uncertainty and managerial performance: a research note R. L. HOGLER, H. G. HUNT Ill 423 Accounting standards, health care, and retired American and P. A. WILSON workers: an institutional critique M. POWER and R. LAUGHLIN 441 Habermas, law and accounting S. SALTERIO 467 The effects of precedents and client position on auditors’ financial accounting policy judgment J.J. YOUNG Institutional thinking: the case of financial instruments Number 6 Call for Papers 513. AOS Conference: Accounting, Time and Space P.R. BEAULIEU 515 A note on the role of memory in commercial loan officers’ use of accounting and character information R. BODEN and J. FROUD 529 Obeying the rules: accounting for regulatory compliance costs in the United Kingdom D. R. GEIGER and C.D . ITTNER 549 The influence of funding source and legislative require- ments on government cost accounting practices L.S. OAKES and P. J. MIRANTI, JR 569 Louis D. Brandeis and standard cost accounting: a study of the construction of historical agency Studies of Information Flows in Interorganizational Networks A. G. HOPWOOD 589 Introduction J. FRANCES and E. GARNSEY 591 Supermarkets and suppliers in the United Kingdom: system integration, information and control M. B. GIETZMANN 611 Incomplete contracts and the make or buy decision: gover- nance design and attainable flexibility Number 7/8 A. G. HOPWOOD 627 Editorial M. FIRTH 629 The diffusion of managerial accounting procedures in the People’s Republic of China and the influence of foreign partnered joint ventures A. MANNINEN 655 The production of knowledge in accounting R. W. SCAPENS and N. B. MACINTOSH 675 Structure and agency in management accounting research: a response to Boland’s interpretive act R. J. BOLAND, JR 691 Why shared meanings have no place in structuration theory: a reply to Scapens and Macintosh R. SIMNETT 699 The effect of information selection, information processing and task complexity on predictive accuracy of auditors Studies of the Accounting Literature L. D. BROWN 723 Influential accounting articles, individuals, Ph.D. granting institutions and faculties: a citational analysis K. LUKKA and E. KASANEN 755 Is accounting a global or a local discipline? Evidence from major research journals Biblioscene K. KOKUBU and N. SAWABE 777 The past, present and future of accounting: a review essay of Accounting, Organizations and Society: The Inside and Outside of Accounting by Sadao Takatera Call for Papers AOS Conference: Accounting, Time and Space Volume Contents and Author Index for Volume 21