Accounting for the horizontal organization: A review essay

There have been many approaches that have sought to identify the principles of best practice organizational management. The Horizontal Organization (HO) has been proposed as a method that draws on ideas from marketing, production, organizational behaviour and human resource management…. Read moreAccounting for the horizontal organization: A review essay

Accounting, paper shadows and the stigmatised poor

The social implications of accounting are explored through an historical study of spoiled identities in state welfare systems. The processing, recording, classification and communication inherent in the accounting practices deployed in such systems have the potential to (re)construct identities, inform… Read moreAccounting, paper shadows and the stigmatised poor

The effort and risk-taking effects of budget-based contracts

We investigate how the budget levels embedded in budget-based contracts affect individual effort and risk-taking. We show that, from a wealth maximization perspective, a tradeoff exists between motivating effort and encouraging risk-taking. We illustrate an inverted-U relation between budget levels… Read moreThe effort and risk-taking effects of budget-based contracts

Connecting worlds: The translation of international auditing standards into post-Soviet audit practice

This paper analyses the use and circulation of international auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of “connecting worlds” and translation. In… Read moreConnecting worlds: The translation of international auditing standards into post-Soviet audit practice

Institutional rationality and practice variation: New directions in the institutional analysis of practice

In this paper, I highlight how popular understandings of neoinstitutionalism as a theory of isomorphism need to be revised as institutionalists have shifted attention towards the study of organizational heterogeneity. As part of this shift, old emphases on arational mimicry… Read moreInstitutional rationality and practice variation: New directions in the institutional analysis of practice

(Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals

This paper examines the relationship between the body and the self for women accounting professionals. It explores how they come to embody the identity of accountant and what happens when forms of organizational and professional embodiment coincide with other forms… Read more(Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals

Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis

Previous empirical evidence provides mixed results on the relationship between corporate environmental performance and the level of environmental disclosures. We revisit this relation by testing competing predictions from economics based and socio-political theories of voluntary disclosure using a more rigorous… Read moreRevisiting the relation between environmental performance and environmental disclosure: An empirical analysis