Table Of Content

VOLUME CONTENTS Number 1 DAVID EMSLEY Variance analysis and performance: two empirical studies NORMAN B. MACINTOSH, Accounting as simulacrum and hyperreality: perspectives on TERI SHEARER, DANIEL B. THORNTON income and capital and MICHAEL WELKER JELTJE VAN DER MEER-KOOISTRA 51 Management control of interfirm transactional relationships: the and ED G.J. VOSSELMAN case of industrial renovation and maintenance STUART MCLEAY, 79 Constituent lobbying and its impact on the development of DIETER ORDELHEIDE and financial reporting regulations: evidence from Germany STEVEN YOUNG Number 2 LINDA SMITH BAMBER, Do we really ‘know’ what we think we know? A case study of THEODORE E. CHRISTENSEN seminal research and its subsequent overgeneralization and KENNETH M. GAVER R.A. BRYER The history of accounting and the transition to capitalism in England. Part one: theory DEAN NEU “Presents” for the “Indians”: land, colonialism and accounting in Canada MICHAEL D. SHIELDS and The design and effects of control systems: tests of direct- and F. JOHNNY DENGYUTAKA KATO indirect-effects models JACKSON YIP-OW and Effects of the preparer’s justification on the reviewer's hypothesis HUN-TONG TAN generation and judgment in analytical procedures Number 3 JAN BOUWENS and The consequences of customization on management accounting MARGARET A. ABERNETHY system design ROBERT L. BRAUN The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting TOM MOUCK Beyond Panglossian theory: strategic capital investing in a complex adaptive world JACOB M. ROSE and The effects of system design alternatives on the acquisition of tax CHRISTOPHER J. WOLFE knowledge from a computerized tax decision aid Biblioscene BRIAN T. PENTLAND Will auditors take over the world? Program, technique and the verification of everything Ill STEPHEN P. WALKER 313 Benign sacerdotalist or pious assailant. The rise of the professional accountant in British management Number 4/5 R.A. BRYER 327 The history of accounting and the transition to capitalism in England. Part two: evidence TONY DAVILA An empirical study on the drivers of management control systems’ design in new product development DIPANKAR GHOSH and Outcome effect, controllability and performance evaluation of ROBERT F. LUSCH managers: some field evidence from multi-outlet businesses Photographic Essay ALISTAIR M. PRESTON and Constructing the global corporation and corporate constructions JONI J. YOUNG of the global: a picture essay Studying the Role of Accounting in Performance Evaluation FRANK G.H. HARTMANN 451 The appropriateness of RAPM: toward the further development of theory DAVID OTLEY and 483 Budgetary criteria in performance evaluation: a critical appraisal RAILI M. POLLANEN using new evidence DAVID OTLEY and Reliance on accounting performance measures: dead end or new ALEXANDER FAKIOLAS beginning? K. VAGNEUR and M. PEIPERL Reconsidering performance evaluative style Call for papers Number 6 ROBERT BRICKER and Where Berle and Means went wrong: a reassessment of capital NANDINI CHANDAR market agency and financial reporting CHRISTINE COOPER and From Taylorism to Ms Taylor: the transformation of the PHIL TAYLOR accounting craft TOM L.C.M. GROOT and Control of international joint ventures KENNETH A. MERCHANT WIM A. VAN DER STEDE The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation Corrigendum Announcement and Call for papers IV Number 7 MARCIA ANNISETTE Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago DIPANKAR GHOSH Complementary arrangements of organizational factors and outcomes of negotiated transfer price FREDERICK W. RANKIN and The effects of performance separability and contract type on TODD L. SAYRE agent effort DAN N. STONE, JAMES E. HUNTON Succeeding in managerial accounting. Part |: knowledge, ability, and BENSON WIER and rank Announcement and Call for Papers Call for papers Number 8 Editorial ANTHONY G. HOPWOOD Celebrating and reviewing ANTHONY G. HOPWOOD In appreciation SHANNON W. ANDERSON, Sourcing parts of complex products: evidence on transactions DAVID GLENN and costs, high-powered incentives and ex-post opportunism KAREN L. SEDATOLE JAMES E. HUNTON, BENSON WIER Succeeding in managerial accounting. Part 2: a structural and DAN N. STONE equations analysis Special section: Studies in Financial Accounting ANTHONY G. HOPWOOD 763 Understanding financial accounting practice BRENDAN McSWEENEY Looking forward to the past SADAO TAKATERA and Time and space in income accounting NORIO SAWABE STEFANO ZAMBON and LUCA ZAN Accounting relativism: the unstable relationship between income measurement and theories of the firm