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  • 1
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    The Auditor's Report: An Analysis of Opinion (1983)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 58:4 (1983:Oct.) 787 
    Details
    ISSN: 0001-4826
    Topics: Economics
    Notes: FINANCIAL REPORTING, Clyde P. Stickney, Editor
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1983-058-04-000008
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  • 2
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    Ronald A. Berk, Editor, "Performance Assessment" (Book Review) (1988)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 63:4 (1988:Oct.) 720 
    Details
    ISSN: 0001-4826
    Topics: Economics
    Description / Table of Contents: BOOK REVIEWS, Richard P. Brief, Editor
    Notes: Departments
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1988-063-04-000011
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  • 3
    Electronic Resource
    Electronic Resource
    The rules are no game: From instrumental rationality to administrative evil (2005)
    Bradford : Emerald
    Accounting, auditing & accountability journal 18 (2005), S. 608-630 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - Sees to argues that administrative evil is inherent in the administrative hierarchies currently governing work organizations, and to explore the means by which instrumentally rational processes morph into administrative evil. Design/methodology/approach - A critical theory methodology for identifying and describing administrative evil is outlined. Findings - Administrative evil refers to the use of technology, professionals, and hierarchical organizational structures in ways that divorce collective actions from their moral context. The role of technical accounting expertise, manifested as various devices, facilitates "ordinary" human beings' "rational" participation in "administrative evil" through a series of technically competent and instrumentally rational decisions, facilitated by information technology. Research limitations/implications - Divorcing actions from their moral context removes a sense of personal responsibility and accountability on the part of the organizational participants and renders public interest considerations captive to prevailing ideology and social structures. Practical implications - By better understanding the facilitating processes of administrative evil, possibly one can begin to develop alternative criteria that empower individuals to circumvent the negative consequences of instrumental rationality and enable them to act more responsibly in the public interest. Originality/value - Critical theory is used in better understanding administrative evil and in developing strategies for change.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570510620475
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  • 4
    Electronic Resource
    Electronic Resource
    The making and remaking of organization context: Duality and the institutionalization process (2004)
    Bradford : Emerald
    Accounting, auditing & accountability journal 17 (2004), S. 506-542 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the institutionalization process through which change takes place nor the socio-political context of the institutional formations. We propose a social theory based framework for grounding and expanding institutional theory to more fully articulate institutionalization processes. Specifically, we incorporate institutional theory and structuration theory and draw on the work of Max Weber in developing a framework of the context and the processes associated with creating, adopting and discarding institutional practices. We propose that the expanded framework depicts the socio-economic and political context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes. Expanding the focus of the institutional theory based accounting research can facilitate a more comprehensive representation of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570410554542
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  • 5
    Electronic Resource
    Electronic Resource
    AN UPDATE ON THE APPLICABILITY OF AN OCCUPATIONAL GOAL-EXPECTANCY MODEL IN PROFESSIONAL ACCOUNTING ORGANIZATIONS (1981)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 12 (1981), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The validity of an occupation goal-expectancy model was evaluated using the actual position attainment behavior of professional public accounting firm employees. Actual position attainment behavior was monitored over a four-year period. The hypothesized model relationships between the model variables, goal choice behavior, and position attainment were tested using linear multiple discriminant analysis and simple classification matrices. A within-subject analysis was undertaken. The findings generally support the hypothesized relationships between expected utility, goal choice, and position attainment and the model's applicability within large public accounting firms.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.1981.tb00057.x
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  • 6
    Electronic Resource
    Electronic Resource
    APPLICABILITY OF AN OCCUPATIONAL GOAL-EXPECTANCY MODEL IN PROFESSIONAL ACCOUNTING ORGANIZATIONS (1979)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 10 (1979), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: A cognitive goal choice model incorporating goal and expectancy constructs is presented to describe and better understand the occupation-position choice decision process. The sample consists of 136 public accountants employed by two large CPA firms. The model is tested using within-subject analysis and a split-sample validation procedure. The findings suggest that the model is useful in explaining and predicting professional accountants' goal choice behavior.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.1979.tb00016.x
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  • 7
    Electronic Resource
    Electronic Resource
    SO, WHERE DO WE GO FROM HERE? (1981)
    Oxford, UK : Blackwell Publishing Ltd
    Decision sciences 12 (1981), S. 0 
    Details
    ISSN: 1540-5915
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper presents a reply to the preceding methodological note [6]. Additional comparative analyses are presented which at least partially answer some of the criticisms raised. The implications for future theory development and empirical field research are also discussed.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1540-5915.1981.tb00059.x
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  • 8
    Electronic Resource
    Electronic Resource
    Expertise in assessing solvency problems (1987)
    Oxford, UK : Blackwell Publishing Ltd
    Expert systems 4 (1987), S. 0 
    Details
    ISSN: 1468-0394
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Computer Science
    Notes: Abstract: The nature of expertise required in evaluating an economic entity's solvency position is investigated. The decision perspective chosen is that of the independent auditor as s/ he ponders the appropriate opinion to render on the financial statements of an entity in financial distress. Verbal protocols were collected from two Big Eight public accounting firm audit partners with experience in making this type of decision. A comprehensive, two part case was designed reflecting the information available to the auditor at separate two points in time. The protocol analysis yielded several levels of representation. The first was a general model of the opinion decision which, in effect, suggested that a ‘normative model’ of the entity under evaluation was constructed and then compared with the actual information about the entity. The process appeared somewhat akin to medical diagnosis. The next level of analysis involved the general classifications of technical knowledge which represented primitive or intermediate decisions within a hierarchical branching structure. Seven major technical model classifications were identified. The next level was referred to as the IF-THEN rule categories representing decision expertise. General categories included knowledge of business, knowledge of accounting/auditing and current state indicators. These represent the general framework within which the technical knowledge was instantiated. Five primary category frequencies were identified: comparison, evaluation, scenario, rule and recall/review.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0394.1987.tb00140.x
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  • 9
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    Migration of Public Accountants into the Industrial Sector (1980)
    New Orleans, La. : Periodicals Archive Online (PAO)
    Review of financial economics. 16:1 (1980:Fall) 69 
    Details
    ISSN: 1058-3300
    Topics: Economics
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:c381-1980-016-01-000006
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  • 10
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    Lipsky, "A Tax on Wealth" (Book Review) (1978)
    Menasha, Wis. : Periodicals Archive Online (PAO)
    The Accounting Review. 53:2 (1978:Apr.) 575 
    Details
    ISSN: 0001-4826
    Topics: Economics
    Description / Table of Contents: BOOK REVIEWS, THOMAS J. BURNS, Editor
    Notes: Departments
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:5030-1978-053-02-000056
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