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Accounting, Organizations and Society

Resumen/Descripción – provisto por la editorial en inglés

Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise. Its unique focus covers such topics as: the social role of accounting, social accounting, social audit and accounting for scarce resources; the provision of accounting information to employees and trade unions and the development of participative information systems; processes influencing accounting innovations and the social and political aspects of accounting standard setting; behavioural studies of the users of accounting information; information processing views of organizations, and the relationship between accounting and other information systems and organizational structures and processes; organizational strategies for designing accounting and information systems; human resource accounting; cognitive aspects of accounting and decision-making processes, and the behavioural aspects of budgeting, planning and investment appraisal.

Palabras clave – provistas por la editorial

No disponibles.

Disponibilidad

Institución detectada	Período	Navegá	Descargá	Solicitá
No detectada	desde ene. 1976 / hasta dic. 2023	ScienceDirect

Información

Tipo de recurso:

revistas

ISSN impreso

0361-3682

ISSN electrónico

1873-6289

Editor responsable

Elsevier

País de edición

Reino Unido

Fecha de publicación

1976-

Cobertura temática

Economía y negocios

Tabla de contenidos

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doi: 10.1016/s0361-3682(00)00037-4

The fragmented communication structure within the accounting academia: the case of activity-based costing research genres

Kari Lukka; Markus Granlund

Palabras clave: Accounting; Information Systems and Management; Organizational Behavior and Human Resource Management; Sociology and Political Science.

Pp. 165-190

doi: 10.1016/j.aos.2003.10.009

Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?

Jeffrey Unerman; Mark Bennett

Pp. 685-707

doi: 10.1016/j.aos.2003.10.010

The effects of the interactive use of management control systems on product innovation

Josep Bisbe; David Otley

Palabras clave: Accounting; Information Systems and Management; Organizational Behavior and Human Resource Management; Sociology and Political Science.

Pp. 709-737

doi: 10.1016/j.aos.2007.02.001

Corporate social reporting and stakeholder accountability: The missing link

Stuart M. Cooper; David L. Owen

Pp. 649-667

doi: 10.1016/j.aos.2007.07.002

Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model

Yuan Ding; Jacques Richard; Hervé Stolowy

Palabras clave: Accounting; Information Systems and Management; Organizational Behavior and Human Resource Management; Sociology and Political Science.

Pp. 718-755

doi: 10.1016/j.aos.2009.04.001

Accounting and strategising: A case study from new product development

Brian Jørgensen; Martin Messner

Pp. 184-204

doi: 10.1016/j.aos.2012.09.003

Politicizing the expertise of the accounting industry in the realm of corporate social responsibility

Bertrand Malsch

Palabras clave: Information Systems and Management; Organizational Behavior and Human Resource Management; Sociology and Political Science; Accounting.

Pp. 149-168

doi: 10.1016/j.aos.2015.06.001

Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise

ChunLei Yang; Sven Modell

Palabras clave: Accounting; Information Systems and Management; Organizational Behavior and Human Resource Management; Sociology and Political Science.

Pp. 1-23

doi: 10.1016/j.aos.2019.101073

Interdependence of management control practices for product innovation: The influence of environmental unpredictability

Jean-François Henri; Marc Wouters

Palabras clave: Accounting; Information Systems and Management; Organizational Behavior and Human Resource Management; Sociology and Political Science.

Pp. 101073