The ABO Reporter 


Message from the Chair
Letter from the Editor
ABO Reporter Submission Deadlines
Behavioral Research in Accounting Submissions Note
ABO-Sponsored Concurrent Sessions at the AAA Annual Meeting
A Nine-Paragraph Primer on Postmodernism
Behavioral Research on the Impact of Decision Aids
Have You Seen...?
AAA Regional Activities
Reports from Overseas Country Coordinators
Ballot for ABO Officers
Advance Meeting Announcement—1998 ABO Research Conference
International Journal of Applied Quality Management—Information for Authors
Calls for Papers
Research on Accounting Ethics
ABO Working Papers Series
Revised Call for Papers—Internationalizing International Accounting Research
Fifth Annual Auditing Section Conference
Sixth AIS Research Symposium
Advances in Accounting Behavioral Research
Advances in Accounting
Accounting Historians Journal
Call for Literary Submissions, Short fiction and Poetry, Accounting, Auditing & Accountability Journal
1999 Western Regional Conference
Tables of Contents
Behavioral Research in Accounting
Advances in Accounting
Accounting, Auditing & Accountability Journal

Dennis BlineMany ABO Section members have expressed concern regarding the Section's cash flow difficulties announced in the previous newsletter. I am pleased to report that the Section's cash flow position has improved since the winter. While the cash balance is not at historical levels, it seems that actions taken by the Board of Officers have had the anticipated result. Close monitoring and active efforts to eliminate unnecessary expenditures will return the Section to a sound financial position. 

The remainder of this column provides an update on the governance committee currently operating in the Section and will supply information regarding Section activities. The Board of Officers has discussed the creation of two governance committees: a Bylaws Committee and a Policy and Procedure Manual Committee. The Section's bylaws are undergoing their first comprehensive review in several years. A committee has been formed and charged with evaluating all aspects of the bylaws including the structure of the Section's Board of Officers, standing committees, and duties of each Section officer. A preliminary report is to be prepared for discussion by the Board of Officers at the Fall 1998 planning meeting. In consultation with the Bylaws Committee, the Board of Officers plans to prepare a bylaw amendment proposal to be published in the winter 1998 newsletter. A ballot will subsequently be published for Section members to vote on the proposed bylaw changes. Changes approved by a two-thirds vote of those casting ballots will become effective the following August. The Section's Policy and Procedure Manual Committee will be created in the near future. It will be charged with providing specific operating procedures to be used when undertaking routine Section activities. This group will address such issues as the creation of committees and the commitment of Section resources. 

The primary Section activity currently planned is the ABO research conference. Special thanks to Jean Bedard, Jeff Cohen, and Dennis Hanno for stepping forward to plan the 1998 conference on short notice. Details for registration are provided elsewhere in this newsletter. The Section has been very successful at organizing high quality conferences and there is every reason to believe the Orlando conference will be equally successful. Preliminary plans are being developed by coordinators Chee Chow and Joan Luft for the 1999 ABO research conference. The tentative location and date for the conference is in the western U.S. during October 1999. 

Please attend the ABO Section business meeting in New Orleans. There are many important issues to discuss including the status of the bylaws committee. In addition, there will be updates on the Section's financial position, the program for the 1998 conference and the status of the 1999 research conference. 

Dennis M. Bline, Chair  
Bryant College  

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Congratulations to Dennis Bline, who has served as chair of the ABO Section this year. The Section's cash flow problems have been addressed and an exciting annual meeting and research conference are planned this year. The program for the Annual Meeting in New Orleans during August is included in this newsletter. Thanks are due Les Kren for an outstanding program! In addition, the 1998 ABO Research Conference will take place in Orlando, Florida, during October. Important dates for this conference are included in the newsletter. Do plan on taking the family! 

I am pleased to include in this issue two short research notes. Professor Steve Sutton of Texas Tech has a short piece, "Behavioral Research on the Impact of Decision Aids," and Professor Timothy Fogarty discusses research and postmodernity in "A Nine Paragraph Primer on Postmodernism." Other sections of the newsletter include regional AAA behavioral programs and reports from our overseas coordinators. Thanks are due the regional coordinators and the international coordinators for their efforts on behalf of the section! In addition, a "Have You Seen" column is included, and ballot information for officers of the section. 

I am very interested in publishing essays, research notes and commentary that would be of interest to ABO members. I try to take an inclusive approach and am looking for short pieces in the areas of decision making, ethics, critical research, grounded research (especially international) and other areas of interest to membership. Also, send all future announcements, call for papers, and other materials to me by October 15, 1998 at for inclusion in the next issue of the newsletter. In addition, please note the request for working papers for the next issue. Have a great annual meeting! 

John T. Rigsby  
Mississippi State University  

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The deadlines for future issues of the ABO Reporter are: 

1999 Winter Issue–October 15, 1998  
1999 Summer Issue–March 15, 1999
Send news items to: 
Dr. John T. Rigsby  
School of Accountancy, Drawer EF  
College of Business and Industry  
Mississippi State University  
Mississippi State, MS 39762-5661  
Phone: (601) 325-1635  
Fax: (601) 325-1646  
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Please send all submissions AFTER July 1, 1998 to: 

Don W. Finn, Editor  
Behavioral Research in Accounting  
Louisiana State University  
E. J. Ourso College of Business Administration  
3101A CEBA Building  
Baton Rouge, Louisiana 70803-6306
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New Orleans, Louisiana 
August 17–19, 1998 
Les Kren, 1998 Annual Meeting Program Coordinator
Monday, August 17, 2:00 p.m. – 3:30 p.m.
Session Title: Organizational Control 

Moderator: Timothy J. Fogarty, Case Western Reserve University 

Organizational Determinants of Budgetary Influence and InvolvementNoah P. Barsky, University of Connecticut  

The Interactive Effects of Budget Emphasis, Participation, and Information Asymmetry on the Propensity to Create Budget SlackChong M. Lau, Edith Cowan University and Ean R.C. Eggleton, University of Western Australia  

Slack in Diversified Firms - Impact of Corporate Diversification and Management Control SystemsWilliam A. Van der Stede, University of Southern California  

Dana R. Hermanson, Kennesaw State University  
Lourdes F. White, University of Baltimore  
Larry N. Killough, Virginia Polytechnic Institute and State University 

Monday, August 17, 3:45 p.m. – 5:15 p.m. 
Session Title: Decision Making 

Moderator: Charles P. Cullinan, Bryant College 

The Impact of Hypothesis Set Size on the Time Efficiency and Accuracy of Analytical Review JudgmentsSudip Bhattacharjee, Suffolk University, Thomas Kida, University of Massachusetts and Dennis Hanno, University of Massachusetts 

Judgments and Decisions in Resource Allocation: The Role of Experience and Additional Information Janie Chang, California State University-San Marcos and Joanna L. Ho, University of California, Irvine  

Assessing Auditor's Prescriptive and Deliberative Moral Reasoning: The Development of Two Objective MeasuresLinda Thorne, York University 

Darrell L. Brown, Portland State University  
Mary B. Curtis, University of Missouri  
Michael E. Bamber, University of Georgia

Tuesday, August 18, 10:15 a.m. – 11:45 a.m. 
Session Title: Experimental 

Moderator: Julia Grant, Case Western Reserve University 

Performance Evaluation Judgments: The Effects of Prior Experience Under Different Contracts and Feedback FrequenciesSean A. Peffer, University of Kentucky; James R. Frederickson, Hong Kong University of Science and Technology; and Jamie Pratt, Indiana University  

Vertical Equity and Incidents of Income Tax NoncomplianceThomas Turman, Marshall University 

The Effects of Division Current Performance Framing on Managers' Goal-Incongruent Investment DecisionsJoanna L. Ho, University of California, Irvine and Sandra C. Vera-Munoz, University of Notre Dame  

Robin R. Radtke, University of Texas at San Antonio  
Charles J. F. Leflar, University of Arkansas  
Ananda Ganguly, University of Illinois

Tuesday, August 18, 3:45 p.m. – 5:15 p.m. 
Session Title: Organizational Context 

Moderator: Stacey M. Whitecotton, Arizona State University 

Business and Military Strategy in the Mid-Nineteenth Century USA: The Emergence of a Modern DiscourseK. W. Hoskin, University of Manchester Institute of Science and Technology; R. H. Macve, London School of Economics; and J. G. Stone, University of London  

The Effects of Accounting Contests on Accounting Decisions: A Synthesis of Cognitive and Economic PerspectivesChristine M. Haynes, Virginia Polytechnic and State University andSteven J. Kachelmeier, University of Texas  

The Determinants of Escalation of Commitment - Agency, Framing, Experience, and National CultureStephen B. Salter, University of Cincinnati and David J. Sharp, The University of Western Ontario  

Steven D. Johnson, University of Leghbridge  
Donald K. Clancy, Texas Tech University  
Gene H. Johnson, Louisiana Tech University 

Wednesday, August 19, 2:00 p.m. – 3:30 p.m.
Session Title: Research on Management Control Systems in Complex Organizations: Multi-Disciplinary Approaches 

Moderator: Seleshi Sisaye, Duquesne University 

Jacob G. Birnberg, University of Pittsburgh  
Robert L. Simons, Harvard University  
Joseph G. Fisher, Indiana University  
John Harry Evans III, University of Pittsburgh  
Kenneth R. Ferris, Graduate School of International Management

Forum Papers
A Study of U.S. Labor's Response to Management Rhetoric: Understanding Exchange Relations Within Accounting-based Incentive PlansLeslie S. Oakes, University of New Mexico; Mark A. Covaleski, University of Wisconsin: andMark W. Dirsmith, The Pennsylvania State University 

Measuring Meaning in Accounting: Sharing Connotations of Underpinning Concepts Keith A. Houghton, University of Melbourne  

Modeling the Determinants of Success in Managerial AccountingJames E. Hunton, University of South Florida; Dan N. Stone, University of Illinois; and Benson Weir, Virginia Commonwealth University  

An Examination of Production Managers' Quality Effort Decisions From an Agency Theory PerspectiveRuss Kershaw, Butler University and Adrian Harrell, University of South Carolina  

National Culture and the Implementation of "High-Stretch" Performance Standards: An Exploratory StudyTim M. Lindquist, University of Northern Iowa; Anne Wu, National Chengchi University (Taipei) and Chee W. Chow, San Diego University  

Employer Health Benefit Choice: A Naturalistic Field Study of the Effects of Size and Sector TypeBarbara Woods McElroy, Berry College 

Adverse Selection, Ethical Environment and Escalation of Commitment in Managers' Project Evaluation DecisionsPeter Booth, University of Technology, Sydney and Axel Schulz, University of New South Wales 

Socialization and Ethics in the Accounting Profession: Empirical RE-Analysis of the Selection-selection HypothesesStephen Bruce Scofield, Texas A&M University at Kingsville and Thomas J. Phillips, Louisiana Tech University  

The Systems Approach and Management Accounting System Research: "Fit" as CovariationAlfred E. Seaman, Nanyang Technological University 

Vertical Strategic Alliances, Interorganizational Cost Management Systems, and Cost Management System DesignLouis J. Stewart, Florida A&M University 

Increasing Design Efficiency in Behavioral Accounting Research Through the Use of Foldover Fractional Factorial DesignsTimothy D. West, Iowa State University; Dennis K. J. Lin, The Pennsylvania State University; and David E. Stout, Villanova University 

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Timothy J. Fogarty 
Case Western Reserve University

Recently, I found myself with some time to kill in the lobby of the library of Columbia College of Chicago. Searching a popular database of social science literature, I noted 488 references to the keyword "Postmodern." The breadth and depth of this tradition over the last ten years exists in ironic juxtaposition to its absence in the U.S. accounting literature. The purpose of this essay is to flesh out some basic dimensions of postmodern thought in the hope that it will resonate among behavioral accounting researchers. 

An understanding of postmodern approaches to behavioral research necessitates uncovering the many implicit characteristics of modernity. Initiated most clearly by Max Weber, Fredrick Taylor and the many proponents of the scientific method, the modern era's fundamental mark is its belief in rationality. Through reason, higher levels of coordination are believed to yield progress along any disciplinary line. Reason allows the development and elaboration of technologies that control that which was previously uncontrollable and yield knowledge that continues the cycle. Although researchers disagree as to its content, modern life is understood as data for a singular theory of the way things work (psychological determinism, efficient markets, Marxism) that is expounded in scholarly work. 

Postmodernity is a shorthanded way of dispelling the slavish belief in reason. Just suppose that rationality was a limited strategy and that progress was neither inevitable or axiomatic. Rather than attempting to make everything fit into a singular paradigm, suppose there were several equally powerful perspectives that could not be reconciled and that nobody tried? If so, we would be well down the part whereby modernity transitions to postmodernity. 

The release of absolute belief in rationality reflects the growing recognition that what had been called rationality was both artificial and limited. Postmodernity gives up the fight to suppress the chaos and the "noise" in furtherance of the objective of giving a hearing to that which had been otherwise silenced. Among the many stories that become possible there is no ultimate truth, just perspectives and strategies. The dream of total control (100% R²) and social engineering ("Implications for Practice") is jettisoned amidst the perpetually tenuous social relations that lie at the heart of matters. 

Postmodernism greatly opens that which is measured. Rather than content itself with the reifications that we often call constructs, postmodern research instead queries how such constructs are made as if real by organizational interaction. This problematization does not converge upon an absolute essence but instead is a matter of guided choice among differing possibilities. Postmodernism is not content to accept the organization as it seems to be. The pluralities, regularities and contradictions of reproduction form central questions for measurement and discussion. How does the organization maintain itself amid the chaos is a better question. 

Compared to modernistic inquiry, postmodern analysis tends toward more "uncomfortable" and politically incorrect questions. By refusing to subscribe to the literal "truth" of notions such as employee empowerment and goal congruence it does not implicitly legitimize managerial prerogatives and profit maximization. Challenging the fiction of organizations could be seen as a threat to those that currently benefit from these antromorphizations of personal agendas. 

Modernity was very grounded in conceptions of temporal and spatial certainty. Although organizations continue to grapple with the "tools" of advanced information technology, these advances must be seen as going to the heart of what the organization is. Now that we can no longer find the line between organizational presence and absence or, for that matter, between the organization and the individual, radical new ways of seeing the organization are called for. The trajectory of the self within the organization cannot be reduced to X amount of job satisfaction and Y amount of commitment. As organizations colonize the life world of their people, reflexively alter their configuration, proactivity penetrates their environments and harvests their futures, we must ask the big bold questions offered by postmodern perspectives. This is a mighty "to do" list for a group still uncomfortable with modernistic organization structure, occupational culture and language qua discourse. 

One obvious way postmodernism should matter to us is in our choice of methodologies. Although the divide between theory and method is illusionary, it is clear that altering how we do work will inch us toward postmodern analysis. The data we need exists nowhere but in the process of imaging the questions. We have to allow agents to be more active and to have more choices than we do when we survey them or extract "experimental" decisions from them. The idealized objectivity of our own professional practices must be opened up and its imperfections explored. "Facts" that speak for themselves aren't worth listening to. Subjectivity should not be denied but instead celebrated. 

Postmodernism recommends that we, as academics, come to a more "realistic" view of ourselves. Too often we tend to be seduced by our own research and captivated by our success. We allow ourselves no escape from the way we have learned to craft journal articles, ask questions and trot out the conventional motivations and implications. We tend to be conservative in our fear of failure and to prefer defensible work to interesting work. Aren't you tired of mimicking the natural sciences? Our preference for incrementalism over big leaps testifies to our perceived powerlessness, our subscription to the progress motif and our deficient imaginations. We are, on a daily basis, making our modernistic beds. That they are uncomfortable is something we don't have to accept. 

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Steve G. Sutton 
Texas Tech University


Over the past two decades, accounting researchers' fascination with decision aids has come and gone in waves. In the '80s, the emphasis was largely on the design, development and validation of decision support systems, intelligent decision support systems, and expert systems (the latter two are referred to as intelligent decision aids). This wave of research waned toward the end of that decade, primarily because building systems ceased to be respected as research and the accounting firms largely found intelligent decision aids to be less than successful in practice. 

In the '90s, there has been a bit of a revival in decision aid research; and, in large part, this wave has been fueled by behavioral researchers' interests in the impact of decision aids on individuals and organizations. This short note will focus on the current directions of this stream of research and the opportunities for behavioral accounting researchers to expand our understanding of the impact of computerized decision aids. Three specific areas are overviewed: (1) group technologies, (2) intelligent decision aids, and (3) ethical issues. 

Group Technologies 

One of the recent phenomena in the technology application area within accounting firms and corporate environments has been the rapid proliferation of group support systems. While most of these systems are Lotus Notes based and intended for use in document sharing during completion of team based work, they have the power to transform the way work teams communicate and function. Such systems are particularly beneficial when working in distributed environments where face-to-face communication is very difficult. 

Only a limited amount of work has been completed in this area by accounting researchers, although there is a wealth of research published in the management information systems domain. Both Bamber et al. (1995) and Hayne and Sutton (1996) provide substantial reviews of the results in the management information systems arena. However, much of that work has limited usefulness in accounting domains as the focus is generally on idea generation during problem solving tasks. This type of communication is quite different from the shared communication required of accounting professionals during completion of choice and judgment tasks. A recent article by Briggs et al. (1997–98) is an excellent source for reviewing what we do and do not know about the impact of group decision support systems and the behavioral accounting researcher should be able to easily extract the relevant questions to use in accounting domains. 

There are at least four published studies in accounting. Bamber et al. (1996) found that GSS and face-to-face groups arrived at similar levels of consensus, while GSS groups had greater levels of acceptance. Karan et al. (1996) found that unlike face-to-face groups, GSS supported groups did not exhibit a choice shift in judgments. Kerr and Murthy (1994) found that individuals working in GSS supported groups exhibited greater learning than did face-to-face groups. Finally, Smith et al. (1998) found that GSS supported groups outperformed face-to-face groups in a competitive choice task environment-even under time pressure. 

Intelligent Decision Aids 

One of the more perplexing questions surrounding decision aid use in practice has been the fairly consistent failure of intelligent decision aids. Bouwman (1996) notes that we know very little about why such systems have failed and infers that success may come from understanding failure. One of the issues that have added complexity to the domain is the fact that frequently individuals refuse to use a system. Reliance is a tricky concept also, as both over and underreliance can have deleterious effects on decision making. If you examine the recent literature, the results are very mixed and potentially confusing (e.g., Whitecotton 1996, Ghosh and Whitecotton 1997; Bonner et al. 1996; Eining et al. 1998, Davis 1998, and related). 

Arnold and Sutton (1998) put forth a theory of technology dominance based on a synthesis of the extant literature both in and out of accounting. The theory provides a framework for predicting when a user will place reliance on a decision aid, prescribes the conditions under which short-term success in use of an intelligent decision aid will occur, and predicts conditions under which long-term use will have substantial detrimental effects. In short, the theory perceives reliance to evolve from either the user being unqualified to make the decision without the aid or from a qualified decision maker finding the system familiar, the task complex, and a good cognitive fit between the user's and computer's decision processes. Further, reliance is most likely to lead to success when the expertise of the user matches the system and is most likely to fail when the system significantly outmatches the user. 

Only preliminary evidence supporting this theory exists; but if the theory does hold, it has broad implications for the manner in which practice has traditionally implemented intelligent decision aids. Namely, the public accounting firms have perceived intelligent decision aids to be a tool for allowing novice decision makers to make expert decisions. The theory of technology dominance would suggest this would be a major source of failure. Rather, the theory suggests that success will exude from use by experts with the intelligent decision aid becoming an electronic colleague of sorts. Thus, intelligent decision aids could improve decision making through the benefits of peer group approaches, but not through efforts to achieve labor reductions. 

Ethical Issues 

To date, the accounting literature related to ethical issues surrounding decision aid development, implementation and use has focused on intelligent decision aids. The bulk of this research has evolved from two competing philosophies: cathekontics and contractarian. The Dillard and Yuthas arguments focus on a moral philosophy approach (e.g., a theological basis) to evaluate the general impact of intelligent decision aids on various members of society that have a vested interest in the use of such technologies by audit firms. In some ways, their approach resembles stakeholder ethics, but is focused on reaching a resolution that is acceptable to all constituents (see Dillard and Yuthas 1997; Yuthas and Dillard 1996 and related). 

The second approach examines different traditional philosophies (teleological, deontological, and contractarian) before coming to the conclusion that contractarian ethics and the inherent focus on justice is most applicable to business environments. Contractarianism blends attributes from both teleological and deontological approaches. The focus of the Arnold, Arnold and Sutton work (see Sutton et al. 1995, Arnold et al. 1997 and related) is on the relationship between the expert and the firm developing the intelligent decision aid. Within this focus, the primary question becomes what is a just relationship between the expert and the firm. The main issue explored in demonstrating the contractarian reasoning approach is who owns the expertise in an intelligent decision aid-the expert or the firm? Should the firm be able to use the intelligent decision aid after terminating the employee? 

Sutton et al. (1998) note that there is a much broader array of technology related issues that have not been explored in the ethics literature. Five broad areas of concern are put forth: (1) intellectual property, (2) epistemology, (3) quality of work life, (4) competitive advantage, and (5) information privacy and security. The prior research has mostly delved into the first two with some attention given to the third category. With the advent of technologies such as group support systems, the impact on the quality of work life can be significant. Similarly, such systems have the potential to tip the balance on competitive advantage and to place information privacy at risk. All of these issues would seem to warrant investigation. This latter area of information privacy and security is also of concern in terms of imaging technology, electronic workpaper systems, and electronic mail where information can be tapped into or stolen with little trace of the violation in privacy. Little consideration has been given to these concerns while adoption has rapidly escalated. 

Concluding Remarks 

This report has been a very brief overview of several areas of research opportunity for behavioral accounting researchers who are interested in technology oriented issues. While the discussion has been intentionally brief based on the venue, the citations provided in each section should be sufficient to provide the reader with a starting pointing for identifying the relevant literature. The findings from future studies have the potential to provide a great deal of knowledge to both practice and academe in regards to the impact of technologies that are being rapidly introduced into accounting environments. 

Selected References 

Arnold, V., T. D. Arnold, and S. G. Sutton. 1997. Toward a philosophical foundation for ethical development of audit expert systems: A contractarian approach. Research on Accounting Ethics 3. 

Arnold, V. and S. G. Sutton. 1998. The theory of technology dominance: Understanding the impact of intelligent decisions aids on decision makers’ judgments. Advances in Accounting Behavioral Research1. 

Bamber, E. M., R. T. Watson, and M. C. Hill. 1996. The effects of group support system technology on audit group decision making. Auditing: A Journal of Practice & Theory. 

Bonner, S. E., R. Libby, and M. W. Nelson. 1996. Using decision aids to improve auditors’ conditional probability judgments. The Accounting Review (April): 221–240. 

Bouwman, M. J. 1996. Opportunities for behavioral research in AIS: The matter of expertise. Advances in Accounting Information Systems 4: 255–278. 

Briggs, R. O., J. F. Nunamaker, Jr., and R. H. Sprague, Jr. 1997–98. 1001 unanswered research questions in GSS. Journal of Management Information Systems (Winter): 3–21. 

Davis, E. 1998. Improving choice by aiding judgment. Advances in Accounting Behavioral Research 1. 

Dillard, J. F. and K. Yuthas. 1997. Ethical issues in expert systems: lessons from moral philosophy. Research On Accounting Ethics3. 

Eining, M. M., D. R. Jones, J. K. Loebbecke. 1997. Reliance on decision aids: An examination of auditors’ assessment of management fraud. Auditing: A Journal of Practice & Theory (Fall): 1–29 

Ghosh, D. and S. M. Whitecotton. 1997. Some determinants of analysts’ forecast accuracy. Behavioral Research in Accounting 9 (Supplement): 50–68. 

Hayne, S. C., and S. G. Sutton. 1996. Toward effective group decision making: Integrating group support systems into the accounting environment. Advances in Accounting Information Systems 4: 279–304. 

Karan, V., D. S. Kerr, U. S. Murthy, and A. S. Vinze. 1996. Information technology support for collaborative decision making in auditing: an experimental investigation. Decision Support Systems 16: 181–194. 

Kerr, D. S., and U. S. Murthy. 1994. Group decision support systems and cooperative learning in auditing: An experimental investigation. Journal of Information Systems (Fall): 85–96. 

Smith, C. A. P., S. C. Hayne, V. Arnold, and S. G. Sutton. 1998. An investigation of the effect of computerized support systems on group decision making under time pressure. Advances in Management Accounting: Forthcoming. 

Sutton, S. G., V. Arnold, and T. D. Arnold. 1995. Toward an understanding of the philosophical foundations for the ethical development of audit expert systems. Research On Accounting Ethics 1. 

Sutton, S. G., V. Arnold, and T. D. Arnold. 1998. An integrative framework for analysis of the ethical issues surrounding information technology integration by the audit profession. Research On Accounting Ethics 5. 

Whitecotton, S. M. 1996. The effects of experience and confidence on decision aid reliance: A causal model. Behavioral Research in Accounting 8: 194–216. 

Yuthas, K. and J. F. Dillard. 1996. An integrative model of audit expert system development. Advances in Accounting Information Systems 4. 

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By John T. Rigsby

I would appreciate hearing from any section members with suggestions for papers you feel would be of interest to others and that should be included in this column in the future. Please send any citations to me at: 

Anderson, Urton and Liza Koonce, "Evaluating the Sufficiency of Causes in Audit Analytical Procedures," Auditing: A Journal of Practice & Theory (Spring 1998, Vol. 17, No. 1): 1-12. 

The authors argue in this paper that one way auditors might make a judgment mistake is to conclude that only one cause is responsible for an unexpected fluctuation when, in fact, multiple causes are responsible. They test their prediction on auditors performing plausibility and sufficiency checks.
Bamber, M. and R. Ramsey, "An Investigation of the Effects of Specialization in Audit Workpaper Review," Contemporary Accounting Research (Fall 1997, Vol. 14, No. 3): 501-513. 
The authors studied the effect of specialization at the different stages of an audit workpaper review, and did not find that specialization automatically improved review effectiveness.
Beattie, V. and S. Fearnley, "Auditor Changes and Tendering: U.K. Interview Evidence," Accounting, Auditing & Accountability Journal (1998, Vol. 11, No. 1): 72-98. 
Examined competitive pressures in the audit market in the U.K. and found that auditor choice is strongly influenced by both economic and behavioral factors, in particular, by directors' assessment of the quality of nonattest services and the expected quality of working relationships, in addition to price and audit quality.
Briers, Michael, Peter Luckett, and Chee Chow, "Data Fixation and the Use of Traditional Versus Activity-Based Costing Systems," Abacus (March 1997, Vol. 33, No. 1): 49-68. 
This paper reports on an experiment designed to investigate whether decision makers are able to overcome data fixation in a setting involving the use of product cost information.
Chen, M. "Some Theoretical Propositions Pertaining to the Context of Trust," The International Journal of Organizational Analysis (1997, Vol. 5, No. 3): 227-248. 
This conceptual paper formulates hypotheses concerning trust using interpersonal and organizational contextual variables.
Dalton, D. J. Hill, and R. Ramsey, "The Threat of Litigation and Voluntary Partner/Manager Turnover in Big Six Firms," Journal of Accounting and Public Policy (1997, Vol. 16, No. 4): 379-413. 
The authors report the results of an empirical analysis of unique questionnaire data obtained from former partners and managers who left Big Six firms during the period 1990-1992.
Davis, G. and H. Greve, "Corporate Elite Networks and Governance Changes in the 1980s," American Journal of Sociology (July 1997, Vol. 103, No. 1): 1-37. 
Changes in corporate governance practices can be analyzed by linking the adaptations of individual firms to the structures of the networks in which firms' decision makers are embedded.
DeZoort, F. T. "An Analysis of Experience Effects on Audit Committee Members Oversight Judgements" Accounting, Organizations and Society (1998, Vol. 23, No. 1): 1-21. 
The paper examines whether experience affects audit committee members' oversight judgements. A sample of 87 audit committee members completed an internal control oversight task to evaluate whether experience facilitated comparability with a criterion group of external auditors. 
Hoffman, J., G. Couch, and B. Lamont, "The Effect of Firm Profit Versus Personal Economic Well Being on the Level of Ethical Responses Given by Managers," Journal of Business Ethics (1998, Vol. 17, No. 3): 239-244. 
This study examines if enhancement of firm profits vs. personal economic well being caused business managers to act more or less ethically. Their findings suggest that individuals will become or act less ethically when the personal consequences are greater.
Hoffman, V. and J. Patton, "Accountability, the Dilution Effect, and Conservatism in Auditors' Fraud Judgements," Journal of Accounting Research (1997, Vol. 35, No. 2): 227-237. 
The authors examine whether increased accountability of auditors would exacerbate the dilution effect. They did not find this effect, but increased accountability did result in more conservative fraud risk judgments.
Hogue, Z. and Trevor Hopper "Political and Industrial Relations Turbulence, Competition and Budgeting in the Nationalized Jute Mills of Bangladesh," Accounting and Business Research (Spring 1997, Vol. 27, No. 2): 125-143. 
This paper reports an empirical investigation based on triangulation methods, of how a set of environmental facts affect budgeting characteristics in the nationalized jute mills of Bangladesh.
Hunter, J., M. Platow, L. Bell, and K. Kypri, "Intergroup Bias and Self-evaluation: Domain-specific Self-esteem, Threats to Identity, and Dimensional Importance," British Journal of Social Psychology (1997, Vol. 36, No. 4): 405-426. 
The authors examined whether in-group bias enhances self-esteem and whether threats to self-esteem enhance in-group bias. They found support for the first postulate, but not the second one.
Kennedy, J., D. Kleinmuntz, and M. Peecher, "Determinants of the Justification of Performance in Ill-structured Audit Tasks," Journal of Accounting Research (1997 Supplement, Vol. 35): 105-123. 
The authors examined an ill-structured audit task since performance emulation for these tasks generally rest upon the perceived justification of either the decision process or the actual choice such that understanding expert performance requires understanding the determinants of justification.
Kren, Leslie and Jeffery Kerr, "The Effects of Outside Directors and Board Shareholdings on the Relation Between Chief Executive Compensation and Firm Performance," Accounting and Business Research (Autumn 1997, Vol. 27, No. 4): 297-309. 
In this paper, the premise was tested that boards with a relatively higher proportion of outsiders and boards with significant shareholdings maintain a closer link between corporate performance and executive pay than do boards with fewer outsiders and boards holding little stock. 
Labianca, G., D. Brass, and B. Gray, "Social Networks and Perceptions of Intergroup Conflict: The Role of Negative Relationships and Third Parties," Academy of Management Journal (1998, Vol. 41, No. 1): 55-67. 
This study investigated the relationship between interpersonal relationships among members of different departments and individuals' perceptions of intergroup conflict within an organization.
Llewelly, Sue "Boundary Work: Costing and Caring in the Social Services," Accounting, Organizations and Society (1998, Vol. 23, No. 1): 23-47. 
This empirical research study examined front line welfare professionals responses on costing information which could, possible, assist in making "value for money" assessments and, second, on the contracting regime within which such costing information assumes a potentially highlighted significance. 
Lodh, S. and M. Gaffikin, "Critical Studies in Accounting Research, Rationality and Habermas: A Methodological Reflection," Critical Perspectives on Accounting (1997, Vol. 8): 433-474. 
The paper explores the methodological approaches to accounting research and practice and the "critical accounting movement". After surveying the literature, they look at the debates over the concept of rationality in critical accounting research, drawing attention to an account of socio-theoretical rationality which investigates the impact of accounting theory on economic and social life.
Richardson, F. and B. Fowers, "Interactive Social Science: An Overview," American Behavioral Scientist (January 1998, Vol. 41, No. 4): 465-495. 
While mainstream social sciences in the 20th century have always been highly fragmented, this article argues that it may be helpful to classify diverse approaches to social or human science as (a) explanatory, (b) descriptive, (c) critical, (d) post modern/social constructionist, and (e) hermeneutic or interpretive approaches to such inquiry.
Rupert, T. and M. Wartick, "Facilitating Performance with Cued Wording: An Examination of Reasoning in the Tax Context," Applied Cognitive Psychology (1997, Vol. 11, No. 4): 321-337. 
The authors investigated the ability of cued working (i.e., "is permitted" or "is required") to increase the accuracy of subject's reasoning by conducting two experiments using versions of the Wason selection task to present tax rules involving permission and obligation situations.
Salterio, S. and R. Denham, "Accounting Consultation Units: An Organizational Memory Analysis," Contemporary Accounting Research (Winter, Vol. 14, No. 4): 669-691. 
The authors examine the role of accounting consultative units in public accounting firms through the lens of organizational memory theory.
Shields, J. F. and M. D. Shields, "Antecedents of Participative Budgeting," Accounting, Organizations and Society (1998, Vol. 23, No. 1): 49-76. 
This paper does several things. First, it analyzes 47 published studies on participative budgeting. Second, to provide additional insight, they report the results of a survey which identifies reasons why managers participate in setting their budgets. Third, they report how these reasons are associated with four theoretical antecedents-environmental and task uncertainty, task interdependence and superior-subordinate information asymmetry. 
Siegel, P., R. Rutledge, and J. Hagan, "The Mentor Relationship Within the Public Accounting Firm: Its Impact on Tax Professionals' Performance," Advances in Taxation (1997, Vol. 9): 175-199. 
This study compared the effects of formal and informal mentoring activities within the tax departments of two large public accounting firms.
Stenning, K. and P. Yule, "Image and Language in Human Reasoning: A Syllogistic Illustration," Cognitive Psychology (November 1997, Vol. 34, No. 2): 109-159. 
Existing accounts of syllogistic reasoning oppose rule-based and model-based methods. The authors extend previous research by showing that all these theories are members of a family of abstract individual identification algorithms variously implemented in diagrams or sentences and their analysis suggests a novel individual identification task for observing syllogistic reasoning processes.
Tsui, A., J. Pearce, L. Proter, and A. Tripoli, "Alternative Approaches to the Employee-Organization Relationship: Does Investment in Employees Pay Off?" Academy of Management Journal (1997, Vol. 40, No. 5): 1089-1121.  
An empirical study of employees from ten companies found support for the basic hypotheses that employee responses differ under four defined approaches to the employee-organization relationship.
Vera-Munoz, S. "The Effects of Accounting Knowledge and Context on the Omission of Opportunity Costs in Resource Allocation Decisions," The Accounting Review (January 1998, Vol. 73, No. 1): 47-72. 
This study examines whether accounting knowledge is associated with a decision maker's tendency to ignore opportunity costs in business decisions. 
Wright, A. and S. Wright, "An Examination of Factors Affecting the Decision to Waive Audit Adjustments," Journal of Accounting, Auditing and Finance (Winter 1997, Vol. 12, No. 1): 15-36. 
The authors examine variables that may explain the decision to waive an audit adjustment, and found that in addition to materiality, other factors considered include the directional impact on income, the nature of the adjustment, and the size of the client.
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Gene Johnson, Vice-Chair, Regions 
March 26–28, 1998 
Allen Schick, Regional Coordinator 


To Manage is Not to Control: Perspectives on Individuals, Business Settings and UniversitiesRoger K. Doost, Clemson University 

Job Satisfaction in Accounting Practice: A Comparison of Two PeriodsJoyce Strawser, Seton Hall University; James C. Flagg, Texas A&M University; and Sarah A. Holmes, Texas A&M University 

Are Group Judgments and Memories of Audit Evidence Susceptible to Recency Effects?Sunita S. Ahlawat, Rutgers University  

April 17-19, 1997 
Sandra Vera-Munoz, Regional Coordinator
ABO Panel: "Behavioral-Empirical Managerial Accounting Research: Challenge and Opportunities" 
Panelists: Mr. Michael P. Bohan, CMA, CPA  
Senior Managing Director of Professional and Academic Relations, Institute of Management Accountants, (IMA)  

Professor David E. Wallin, Ph.D.  
Associate Professor of Accounting and MIS  
Max H. Fisher College of Business Administration  
Ohio State University  
Columbus, OH 

Moderator: Sandra C. Vera-Munoz, University of Notre Dame
ABO Research Presentation: 
The Effects of Information Conditions on Auditors' Decision Making in Analytical Review: Probability and State JudgementsMonwoo Lee, Western Kentucky University 
Session Moderator: Brian McGuire, University of Southern Indiana
April 25, 1998 
Laurie Pant, Regional Coordinator

ABO Panel: 

"Group/Team Research in Accounting: Lessons From Other Disciplines" 
Much of accountants' work is done in groups. Because research about group behavior in accounting is attracting more attention, the purpose of this panel is to learn about the research approaches used by academics in other disciplines. Participants will represent Sociology/Economics, Organizational Behavior, and Social Psychology.  
Panelists: Rubin Baron, Social Psychology  
University of Connecticut  

Douglas Heckathorn, Sociology/Economics  
University of Connecticut  

Laurel R. Goulet, Organizational Behavior  
University of New Haven 

Moderators: Gail Sergenian  
Suffolk University  

Jean C. Bedard  
Northeastern University 

March 12–14, 1998 
Peter Poznanski, Regional Coordinator 
Accounting Behavior & Organizations 
Moderator: Sharon Kimmell, University of Akron 
An Empirical Examination of Peer Review in the Accounting ProfessionKevin Brown, Case Western Reserve University  
April 16–18, 1998 
Michael Shields, Regional Coordinator 
Accounting, Behavior and Organizations 
Moderators: Jeannie Johnson Harrington
Discussants: Sean Chen  
Randall Rentfru  
James Shelton 
An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect TheoryMorris H. Stocks, University of Mississippi and Martha Pointer, East Tennessee State University 

Behavioral Research and Auditor Expertise: Time to Broaden the FocusJoseph A. Russo, Jr., Pace University 

Agency Relationships and Internal Auditors' Consideration of Fraud – Bryan K. Church and Arnold Schneider, Georgia Tech University Jeffrey J. McMillan, Clemson University 

March 3–7, 1998 
Michael Chiasson, Regional Coordinator 
Attitudes, Behavior and Theory Utilization 
Chair: Michael Chiasson  
Nicholls State University
Discussants: William H. Lucas  
University of Mobile  

Treba Ann Marsh  
Stephen F. Austin State University  

Stephen B. Scofield  
Texas A&M University at Kingsville 

Job Attitudes and Turnover Intentions Among CPAs in Different Work SettingsJ. Russell Hardin, Pittsburg State University and Morris H. Stocks, University of Mississippi 

The Effect of Subject Type and Experiment Setting on Corporate Bankruptcy Prediction: A Meta-AnalysisJerry W. Lin, University of Nevada, Las Vegas and Mark I. Hwang, Central Michigan University 

The Use of Prospect Theory in Describing Stock Price Predictions and Earnings DisclosuresD. Elaine Sanders, University of Texas at San Antonio and Jane L. Coelho, University of Texas at San Antonio 

April 30–May 2, 1998 
Jane Cote, Regional Coordinator 
Accounting, Behavior and Organizations 
Moderator: Jon Andrus  
California State University, Fullerton
Discussant: Denise Patterson  
California State University, Fresno
A Comparison of U.S. and Japanese responses to whistle-blowing scenarioRichard G. Brody, University of Nevada, Las Vegas; John M. Coulter, Western New England College; and Paul H. Milhalek, University of Hartford  

The Effect of Balance in Team-Player Styles on Team EffectivenessRichard Ott, Kansas State University and Dann G. Fisher, Kansas State University  

Innovativeness in Public Accounting: Consulting vs. Audit and TaxScott L. Summers, University of Missouri-Columbia; John T. Sweeney, University of Missouri-Columbia; and Carel M. Wolk, University of Tennessee at Martin 
Accounting, Behavior and Organizations 
Moderator: Jane Cote  
Washington State University
Discussant: Janie Chang  
California State University, San Marcos
The Causes and Remedies of Escalation: A Survey of ManagersVidya Awasthi, Seattle University; Chee W. Chow, San Diego State University; and Paul Harrison, University of South Carolina  

Time Pressured Persuasion and Consideration of Source ExpertiseTerri L. Herron, University of Montana  

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Reported by Steve Salterio, University of Alberta

Papers presented at the 1997 Canadian Academic Accounting Association Conference, in the ABO domain, May 29 to June 1, 1997, St. John's, Newfoundland. Topic: "The Many Faces of Accounting" 

Auditing Research 

Chair: Dan Simunic, University of British Columbia  
Discussant: Richard Rennie, University of Regina  

Auditor-Client Management Negotiations and Relative Expertise: Model, Corroboration and PredictionsMichael Gibbins, University of Alberta and Steven Salterio, University of Alberta  

Audit Group Decision Making: The Impact of Time Pressure and Group Support SystemsVicky Arnold, University of Massachusetts Dartmouth; Steve Sutton, Bryant College; Stephen Haync, Arizona State University West; and Charles Smith, University of Montana 

Management Control 

Chair: Alan Richardson, Queen's University  
Discussant: Danny Szpiro, Concordia University  

Fairness as a Nonmonetary Performance IncentiveTheresa Libby, Wilfrid Laurier University  

Cost Management 

Chair: Margaret Shackell, Michigan  
Discussant: Anthony Atkinson, University of Waterloo 

Changes in Cost Management in a CIM EnvironmentPaul Scarborough, Brock University and Michiharu Sakurai, Senshu University  

Research Using Canadian Accounting Students 

Chair: Angela Downey, University of Lethbridge  
Discussant: Loin Etherington, Simon Fraser University 

An Analysis of the Association of Demographic Variables with the Cognitive Moral Development of Canadian Accounting Students – Linda E. Thorne, York University 

"Auditor's Judgement Performance of a Going-Concern Task: The Mediating Effect of Informational Abundance and a Decision Aid"Anamitra Shone, Concordia University and Mohamed Ibrahim, Concordia University and the Hong Kong Polytechnic University  

"Issues in Investment Analysis" 

Chair: Peter Clarkson, Simon Fraser University  
Discussant: Irene Gordon, Simon Fraser University 

The Importance of Accounting Information Investment AnalysisGaétar Breton, Université du Quebec á Montreal and Richard Taffler, City University Business School 

Reported by Dr. Kari Lukka, Turkey

University of Tampere 

Ihantola, Eeva-Mari, "Organisaation budjetointi-ilmapiirin ymmärtäminen organisatoris-sosiaalisessa kontekstissaan." Acta Universitatis Tamperensis 537. Vammala 1997. English summary: "The Budgeting Climate in its Organizational and Social Context – Deeper Insights."  

Ihantola, Eeva-Mari, "Understanding the Budgeting Climate in its Organizational and Social Context," in Hyvönen & Ihantola & Leppänen & Vuorinen, Management Accounting in the Organizational Context. University of Tampere. School of Business Administration, Series A2: Research Reports 70. Tampere 1997. 

Turku School of Economics and Business Administration 

Granlund, M. & Lukka, K., "Towards increasing business orientation: Finnish management accountants in a changing cultural context." Forthcoming in Management Accounting Research. 

Abstract: The key elements of this study consist of management accounting, communication cultures, and people pursuing management accounting in companies. Based on our evidence, we argue that management accounting practice in Finland is tied to the national culture surrounding it, i.e., Finnishness, and that the Finnish management accounting culture is currently in a significant transition. The most prominent sign of such transformation is the emergence of the controller accountant as an important player in organizational decision-making. The background for this transition can be traced, among other things, to intense internationalisation of Finnish companies in recent years. 

Vanharanta, H. & Pihlanto, P. & Chang, A. M. (1997) Decision Support for Strategic Management in a Hyperknowledge Environment and the Holistic Concept of Man. In: Ralph H. Sprague Jr. (Ed.), Proceedings of the 30th Hawaii International Conference on Systems Sciences, Volume V, Advanced Technology Track, IEEE Computer Society Press: Los Alamitos, CA: 1997. (307–316). 

Pihlanto, P. & Vanharanta, H. (1997) Kohti ihmisläheistä päätöksenteon tukijärjestelmää ("Towards a Human Centered Decision Support System"). Tietoyhteys 2: 1997. (16–18). 

Carr, A. & Pihlanto P. (1997) Marketization of Government Activity: A Cautionary Note. Publications of the Turku School of Economics and Business Administration. Series: Discussion and Working Papers 8: 1997.  

Pihlanto, P., The Holistic Concept of Man and Perspectives on Accounting Research. Publications of the Turku School of Economics and Business Administration. Series: A–11:1997. 

Carr, A. & Pihlanto, P. (1997) Can We Turn Government Over to the Market? A Critique of the Marketization of Government Activity. In Demetri Kantarelis (Ed.), Business & Economics for the 21st Century–Volume 1 (Business & Economics Society International, 1997). 

Ongoing research  
Granlund, M.: Ph.D.-work "The Challenge of Management Accounting Change". This longitudinal in-depth case-study consists of four essays: i) Market Changes and Ideological Confrontations: Management Accounting in a Transformation from a Cooperative to a Business Enterprise; ii) Cultural and Management Accounting Integration in Corporate Takeovers: From Replacement to Best Practice Selection; iii) The Stability of Management Accounting Systems: Attempts to Change Stable Accounts at Proco; iv) Changing interpretations of legitimate action: From one accountability to another at a food manufacturer. 

Granlund, M. & Lukka, K., "It Is a Small World of Management Accounting Practices". 

Abstract: In this paper it is argued that there is currently a global tendency of management accounting system designs and general ideas to get alike. After offering examples of such homogenization, the drivers of this development are distinguished and analyzed, primarily based on the model of institutional isomorphism by DiMaggio and Powell (1983). The basic explanation for the claimed tendency appears to be that drivers of convergence have started to dominate those of divergence. Also, it is argued that firms probably do not aim at gaining unique competitive advantage through their management accounting systems, but instead see them at best as supporting their operational effectiveness only. The current Finnish management accounting practices and their developments are presented as an illustrative example in order to show that management accounting systems in relatively unique cultures also follow the claimed overall homogenization tendency. 

Lukka, K. & Haapaniemi, I., "Management Accounting in International Firms"  
Abstract: This study explores management accounting problems emerging due to the fact that a firm operates internationally and the ways the firms in question handle those problems. Internationality inherently increases many types of complexities, both as for the structural elements of the firm's management accounting system and the actual management accounting activities within a given structure. The analysis is largely focused on the significance of interpretation and action bound by culture in this context. Extensive field research is conducted in two or three large Finnish-based internationally operating firms, in which the positions of the profit-centres located in different countries are carefully analysed and considered. 

University of Vaasa 

Laitinen, Erkki K. & Laitinen, Tuija, "Misclassification in Bankruptcy Prediction: Human Information Processing Approach", forthcoming in 1998 in Journal of Accounting and Auditing. 

Laitinen Teija (1993). The information content of alternative income concepts in predicting corporate failure. Acta Wasaensia No. 35, Business Administration No. 14, Accounting and Finance. Vammalan kirjapaino Oy: Vammala.  

Laitinen Teija and Maria Kankaanpää (1997). Comparative Analysis of Failure Prediction Methods. Proceedings of the University of Vaasa, Research Papers 216, Business Administration 79, Accounting and Finance. 

Reported by Sue Llewllyn, Scotland

University of Edinburgh 

Sue Llewellyn continues her work on the impact of devolved budgets on professionals working in public sector organizations-recent publications on this theme in health care and the social services appeared in Accounting, Organizations and Society and Accounting, Auditing & Accountability Journal. 

There is a forthcoming conference on management control, the Fourth International Management Control Systems Research Conference, Reading, U.K. on July 6–8, 1998. 

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October 16–17, 1998 
Orlando, Florida 

The Accounting, Behavior and Organizations Section of the American Accounting Association invites you to attend and participate in the 1998 ABO Research Conference. The Conference will be held on Friday and Saturday, October 16–17, 1998, in Orlando, Florida. Final registration details will be available in future editions of The ABO Reporter and Accounting Education News. 

Call for Papers  
Academicians, practitioners, and doctoral students are invited to submit research papers for possible presentation at the meeting. Papers in all areas of behavioral accounting will be considered. Theoretical papers and papers based upon empirical research are appropriate. Diverse methodologies are encouraged, including field, experimental, and critical research. Replications and extensions of previously published studies will be considered. Special consideration will be given to papers that address the efficiency and effectiveness of performance in accounting and auditing contexts. 

Call for Participants  
Persons interested in serving as paper reviewers, paper discussants, or session chairs should send a letter or email with name, position and affiliation, complete address, telephone number, email address and areas of interest to Professor Jeff Cohen, Boston College, at the address below. 

Conference Facilities  
The Conference will be held at Disney's newest resort, the Disney Coronado Springs Resort. A very reasonable rate of $115 per night (plus applicable taxes) has been negotiated for Conference participants. The Resort features a Southwestern motif and is highlighted by colorful plazas, palm-shaded courtyards, and a rocky shoreline surrounding a shimmering lake. There is a full-service restaurant and lounge, as well as a themed food court, on site. The resort is centrally located near Epcot, Disney-MGM Studios and is a neighbor to Disney's newly opened Animal Kingdom Park. Airport shuttle service is available, and there is free transportation from the resort to all Disney venues. 
Guidelines for Submission of Papers 
1. Papers should not have been published prior to the conference.
2. An original and four copies must be submitted. The four copies should not contain any author identification.
3. The cover page should indicate the following information:
a. Full names of authors.
b. Positions and affiliations.
c. Complete address.
d. Telephone and fax numbers. 
4. Papers should be prepared according to the reference and footnote guidelines of the American Accounting Association (see Behavioral Research in Accounting).
5. Papers accepted for presentation may, at the option of the author, be considered for publication in Behavioral Research in Accounting (BRIA) or Advances in Accounting Behavioral Research (AABR). Authors should indicate at the time of conference submission if the paper should also be considered for journal publication. Authors should indicate if they would like the paper to be considered for publication in BRIA, AABR, or both journals. Papers considered for journal publication will be reviewed in accordance with the review procedures for the selected journal.
6. Papers should be sent to Professor Jean Bedard, Northeastern University, at the address below.
Important Dates  
May 1, 1998 – Final date for submission of papers and notice of participant's interest. 

Non-refundable submission fee for papers is $50, payable to AAA/ABO.  

June 30, 1998 – Notification of acceptance of papers. 

September 11, 1998 – Deadline for conference registration. Early registration fee is $195 ($145 for submitting authors, one per paper; $65 for doctoral students). 

October 16-17, 1998 – Conference dates. 

Conference Coordinators  
Professor Jean C. Bedard  
Northeastern University  
Department of Accounting  
404Hayden Hall  
Boston,MA 02115  
Phone: (617) 373-8368  
Fax: (617) 373-8814  

Professor Jeffrey Cohen  
Boston College  
Carroll School of Managment  
Fulton Hall  
Chestnut Hill, MA 02167  
Phone: (617) 552-3165  
Fax: (617) 552-2097  

Professor Dennis Hanno  
University of Massachusetts  
School of Management  
Department of Accounting  
Amherst, MA 01003  
Phone: (413) 545-5658  
Fax: (413) 545-3858  

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Information for Authors

Statement of Purpose  
The International Journal of Applied Quality Management is a refereed journal intended to bridge the gap between academic researchers and practitioners by publishing relevant and readable articles to both audiences. The Journal is a forum for debate, position papers and interpretation of new developments. 

Review Procedures  
The International Journal of Applied Quality Management will provide authors with timely reviews. The results of initial reviews will normally be reported within eight weeks. Authors will be expected to work with one of the editors, who will act as a liaison between the authors and the reviewers to resolve areas of concern. 

Manuscript Submission 

  • Manuscripts currently under consideration by another journal or publisher should not be submitted. The author must state that the work is not submitted or published elsewhere.
  • Four (4) copies of the manuscript must be submitted with four (4) copies of separate abstract (not to exceed 100 words).
  • Submit the four manuscript copies and four abstracts along with a $45 nonrefundable submission fee payable to International Journal of Applied Quality Management (IJAQM) to: 
  • Dr. Philip H. Siegel, Dean  
    School of Professional Accountancy  
    C. W. Post Campus  
    Long Island University  
    Brookville, NY 11548
  • While there is no specific page limit, manuscripts should, in general, not exceed 35 pages, including reference figures, and tables. The entire manuscript, including tables, must be double-spaced.
  • A separate title page must precede the abstract and manuscript. The title page is the only page on which the name(s) of the author(s) should appear, along with the addresses, phone and fax numbers, and email addresses for all authors.
  • Use separate pages at the end of text for notes, references, each appendix, each table and each figure, exhibit, and/or chart should bear an arabic number and a complete title, and placement in the manuscript should be indicated with a separate line reading, for example, "Table 1 About Here."
  • Figures, exhibits, and charts must be camera-ready and require no typesetting or rewording. The legend (number and title) will be typeset.
  • It is the author's responsibility to request all necessary permissions to reprint and for paying any associated fees. 
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Appointment of New Editor
Call for Papers
Call for Reviews

Appointment of New Editor  
JAI Press Inc. is pleased to announce that Bill N. Schwartz, Professor of Accounting at Virginia Commonwealth University, is the new editor of Research in Accounting Ethics. In addition, Dean Steven M. Mintz, California State University-San Bernardino, will be in an Associate Editor in charge of the new Cases section. 

Call for Papers  
Research on Accounting Ethics seeks thoughtful and well-developed empirical or non-empirical manuscripts on a variety of current topics in accounting ethics, broadly defined. It examines all aspects of ethics and ethics-related issues in accounting including, for example, accountability, financial reporting, organizational control, gender issues, quality concerns, professional codes, organization and culture, judgement and decision-making litigation and regulation and social responsibility. Acceptable research methods for empirical work include action research, archival analysis, field-based studies, financial statement analysis, laboratory experiments, mathematical modeling, psychometrics and surveys. 

Non-empirical manuscripts should be academically rigorous. They can be theoretical syntheses, conceptual models, position papers, discussions of methodology, comprehensive literature reviews grounded in theory, or historical discussions with implications for current and future efforts. Reasonable assumptions and logical development are essential. Most manuscripts should discuss implications for research. 

For empirical reports sound research design and execution are critical. Articles should have well articulated and strong theoretical foundations. In this regard, establishing a link to the non-accounting literature is desirable. Replications and extensions of previously published works are encouraged. As a means for establishing an open dialogue, responses to, or comments on, articles published previously are welcomed. 

Submission Information  
Five copies are required. Submission Fee is $40. Manuscripts should include a cover page which indicates the author's name and address and a separate lead page with an abstract not exceeding 250 words. The author's name and address should not appear on the abstract. In order to assure an anonymous review, authors should not identify themselves directly or indirectly. Reference to unpublished working papers and dissertations should be avoided. Submit manuscripts to: Bill N. Schwartz, School of Business, Virginia Commonwealth University, 1015 Floyd Avenue, Richmond, VA 23284-4000. Cases: Three copies of Cases and proposed Teaching Notes should be sent directly to Dean Mintz at California State University-San Bernardino. 

Call for Reviewers 
Individuals interested in being a member of the editorial review board should contact Professor Schwartz by e-mail at and explain their interests.  

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The ABO Working Paper Series will be included in the next issue of the newsletter. If you have working papers in the behavioral area that you would like to share with other ABO members, then email information to me concerning: (1) the author(s), (2) the school(s), and (3) the title of the working paper. You do not have to send a copy of the working paper to me. Interested parties will contact you directly. To illustrate:  

Anderson, Urton and Lisa Koonce. The University of Texas at Austin. "Evaluating the Sufficiency of Causes in Audit Analytical Procedures."
I would like to express my appreciation to the many researchers who have sent in working papers in the past, and encourage them and others to send in their working papers to me at by October 15, 1998. Thanks a lot for your interest and cooperation! 

John T. Rigsby  
Mississippi State University  

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Internationalizing International Accounting Research 
A Conference Sponsored by Accounting, Organizations & Society and the City University of Hong Kong 
Hong Kong, January 4–5, 1999

Accounting research is not keeping pace with the growing internationalisation of the world of accounting practice. While accounting in action is now embedded in multinational enterprises and multinational audit firms, and subject to emerging forms of supranational regulation, accounting research still tends to focus on national contexts and thereby remains largely influenced by national traditions and national schools of thought. One result is that we still have rather crude notions of accounting diversity and the reasons for it, and rather minimal understandings of the nature and forms of international pressures for change. Even where research insights into particular national traditions of accounting exist, they almost invariably focus on a few Western countries and uncritically reflect the perspectives of the observers rather than the observed. In the international accounting literature we still seem to have more Anglo-American views of German accounting, for instance, than internally probing insights into the nature and dynamics of the accounting calculi of not only European countries but also China, Japan and other internationally significant countries.The proposed research conference aims to stimulate an alternative research agenda, one that is explicitly internationalist in orientation, probing in intent, and interdisciplinary in outlook. The conference aims both to argue for the importance of more internationally oriented forms of accounting research and to produce thought provoking exemplars of what good research of this type might look like. 

Within its internationalist remit, the conference should have a broad agenda covering all significant aspects of the subject. Amongst the topics it would be desirable to include are the following: 

  1. Historical insights into the internationalization of accounting practices, discourses and institutions. 
  2. Critical histories of internationalization in accounting; accounting, empires and markets; narratives of internationalism in accounting; comparative notions of the spheres of public and private action and their implications for accounting; comparative histories of the professionalization of accounting; the internationalization of economic calculation and associated discourses and practices.
  3. Contemporary influences on the internationalization of accounting 
  4. The globalization of capital markets and the associated pressures for accounting change; comparative governance structures and accounting policy choices; the rise of the multinational audit firm and the creation of an international market in accounting services; comparative analyses of accounting responses to shifting agendas of the state; the globalization of key business enterprises and the functioning of management information and control systems at the global level; pressures for the internationalization of accounting education; an emerging international politics of accounting research.
  5. An international domain of accounting practice and policy making 
  6. The emergence of regional and international forms of accounting regulation; the influences on accounting of international agencies such as the World Bank; the international migration of accounting practices and discourses, for example to the newly emergent economics of China, Eastern Europe and the former Soviet Union; the roles of international consultancy firms.
Papers are welcome on all aspects of these and related subjects. All papers submitted are subject to the normal review process of Accounting, Organizations & Society. Offers of papers must be submitted before March 30, 1998 to both of the following: 
Professor Anthony G. Hopwood  
School of Management Studies  
University of Oxford  
The Radcliffe Infirmary  
Woodstock Road  
OX2 6HE  
Professor Judy Tsui  
Department of Accounting  
City University of Hong Kong  
Tat Chee Avenue  
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Fifth Annual Midyear Auditing Section Conference

Call for Submissions  
The fifth Annual Midyear Auditing Section Conference will be held in Atlanta, Georgia, on January 14–16, 1999. CPE sessions will be held on the afternoon of January 14. The remainder of the conference will consist of keynote, plenary and concurrent sessions dealing with a wide variety of contemporary topics related to audit, attestation and assurance practice, education and research. You are encouraged to contribute to the program through submissions of auditing/attestation/assurance research and education papers, and special session proposals. Particular emphasis will be given to papers and sessions dealing with educational issues. 

The conference will be held at the Omni Hotel in Atlanta. The Omni is located next to the CNN Tower. Tours through the CNN news studios will be available. After a long, thought-provoking day of meetings, Atlanta is a great place to enjoy a fine restaurant, abundant shopping, active nightlife and other outstanding tourist attractions. 

Submission Guidelines  
Research papers should follow the style guidelines of Auditing: A Journal of Practice & Theory. Other submissions should take an appropriate form to permit review of their originality, quality and usefulness. Submissions are not eligible for consideration, if they (1) have been published or accepted for publication, (2) were presented at the 1998 AAA Annual meeting, or (3) were presented at more than one AAA regional meeting or other academic conference. Papers presented at the Research Forum of the AAA Annual Meeting are eligible for consideration. It should be noted that papers accepted for presentation at the 1999 Midyear Auditing Section meeting can also be submitted for presentation at the AAA Annual Meeting scheduled for August 1999. 

Abstracts only will be published in the proceedings booklet. By December 1, 1998, authors of accepted submissions are expected to provide the designated session discussant with a final printed copy. Instructions for placing accepted papers on the Section's web site will be included in acceptance letters. 

Submission Deadline  
Four copies of submissions must be received by September 4, 1998, to be considered for the program. Early submission is encouraged. Any questions should be addressed to: 

Stanley F. Biggs  
University of Connecticut  
SBA Accounting U-41A  
368 Fairfield Road  
Storrs, CT 06269-2041  
Phone: (860) 486-2374  
Fax: (860) 486-4838  
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Sixth AIS Research Symposium 
February 1999 
Scottsdale, Arizona 

The Sixth AIS Research Symposium will again take place at Scottsdale in February 1999. The symposium is sponsored by the Information Systems section of the AAA and the journal Advances in Accounting Information Systems. The symposium will be hosted by Arizona State University-West. 

The symposium uses a format centering around acceptance of a small number of papers for the main program, permitting time for extensive discussion during each presentation. A forum session has also been added to the symposium venue to enable small group discussion on papers at an earlier stage of development (including advanced stage working papers). All accepted papers for the main program will be published in Advances in Accounting Information Systems at the authors' prerogative. The symposium has traditionally had a strong behavioral research influence and ABO section members are strongly encouraged to submit their papers related to information technology issues. 

Four copies of all submissions should be forwarded to Ken Harmon to be received by September 15, 1998. Authors should follow the style guidelines for Advances in Accounting Information Systems. Submissions should include a cover letter that clearly states whether the authors wish to have their paper included in Advances if accepted, whether they wish to have their paper also considered for the forum session, and/or if they prefer that the paper only be considered for the forum. 
Submission deadline: September 15, 1998
Notification of acceptance: December 1, 1998
Registration deadline: December 15, 1998
Revised paper deadline: January 15, 1999
For additional information, please contact one of the symposium co-chairs. 

Ken Harmon  
School of Management  
Box 37100  
Arizona State University-West  
Phoenix, AZ 85069-7100  
Phone: (602) 543-6218  
Steve G. Sutton  
Editor, Advances in AIS  
College of Business Administration  
Texas Tech University  
Lubbock, TX 79409-2101  
Phone: (806) 742-3181  
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Advances in Accounting Behavioral Research (AABR) publishes articles encompassing all areas of accounting that incorporate theory from and contribute new knowledge and understanding to the fields of applied psychology, sociology, management science and economics. The journal is primarily devoted to original empirical investigations; however, critical review papers, theoretical analyses, and methodological contributions are welcome. The journal especially welcomes manuscripts that integrate accounting issues with organizational behavior, human judgement/decision making, and cognitive psychology. 

Manuscripts are accepted for review with the understanding that the same work has not been previously published, that it is not under consideration for publication elsewhere and that its submission for publication has been approved by all of the authors. Articles published in AABR represent the opinions of the author(s) and should not be construed to reflect the opinions of the editor, associate editors, or publisher. 

Manuscripts should be double-spaced, formatted with one-inch margins all around, typeset using a 12-point proportional font (such as Times-Roman), and printed on one side of high quality white paper. Authors are requested to follow the instructions provided by the Publication Manual of the American Psychological Association, 4th ed., 1994 (see the Journal of Applied Psychology for formatting examples). 

Four copies of the manuscript should be submitted, along with four copies of any experimental materials or survey instruments. The first page of the manuscript should contain the article title, names and affiliations of all authors, and complete mailing address, email address, and telephone number of the corresponding author. The second page should contain the article title and an abstract. Pages should be consecutively numbered, beginning with the abstract page. Manuscripts will be reviewed by an associate editor and two blind reviewers. 

Please send submissions and a $25.00 processing fee (make checks payable to AABR/USF) to the following address: 

James E. Hunton, Editor  
Advances in Accounting Behavioral Research  
School of Accountancy  
College of Business Administration  
University of South Florida  
4202 East Fowler Avenue, BSN 3403  
Tampa, FL 33620-5500
AABR intends to provide the accounting research community with a high quality publication outlet for the growing body of accounting behavioral research. The editor and associate editors of Advances in Accounting Behavioral Research look forward to receiving your manuscripts. 

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Advances in Accounting, Vol. 16

Advances in Accounting is a research journal providing academics and practitioners a forum to address current and emerging issues in accounting. Manuscripts may embrace any research methodology and examine any accounting-related subject. All manuscripts are blind-reviewed by two members of the editorial board. The results of initial reviews normally will be reported to the authors within ten to 12 weeks from the date of the manuscript submission. 

Editorial correspondence pertaining to manuscripts should be sent to the editor. A $50 submission fee is required. 

Philip M. Reckers, Editor  
School of Accountancy & Information Management  
College of Business  
Arizona State University  
Tempe, AZ 85287-3606
Associate Editors of Advances in Accounting include: 
Eugene Chewning  
Division of Accounting  
College of Business Administration  
University of South Carolina  
Columbia, SC 29208
Karen Hooks  
School of Accounting  
College of Business  
Florida Atlantic University  
Ft. Lauderdale, FL 33301 
Loren Margheim  
Faculty of Accounting  
College of Business Administration  
University of San Diego  
San Diego, CA 92110 
Thomas Schaefer  
Department of Accounting  
College of Business  
Florida State University  
Tallahassee, FL 32306-1042 
The editor and associate editors are pleased to discuss with authors any questions regarding the editorial policy or procedures of the journal. 

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The Accounting Historians Journal, a double-blind-refereed, semi-annual publication of the Academy of Accounting Historians, is rated in the Brown-Huefner Contemporary Accounting Research rankings (1994) in the 19th position (of 44) in both the categories of journal familiarity and journal quality. In order to enhance the flow of research manuscripts, the Academy is pleased to announce the discontinuation of its submission fee for nonmembers of the organization, effective immediately. 

Manuscripts may be sent to Richard Fleischman, John Carroll University, University Heights, OH 44118. 

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Accounting, Auditing & Accountability Journal 

Call for literary submissions-short fiction and poetry  
Literature and Accounting  
The Accounting, Auditing & Accountability Journal includes in each issue a short section devoted to imaginative writing. The editors are interested in receiving submissions in the widest range of genres and subject areas, though the section has special emphases and preferences. 

The editors are seeking: 

  • submissions which bear some relationship to accounting and finance, though such links may be interpreted very broadly;
  • submissions which offer new critical and analytical perspectives on commerce, money and the accounting profession, with an emphasis on the power of imaginative writing to provoke alternative "ways of seeing;"
  • submissions which probe parallels and conflicts between fictional and professional forms of reality construction, and which explore and expose the fictions which underwrite our vision of the real;
  • submissions of an experimental kind, which explore new techniques and combinations of forms, and generally extend the resources of imaginative writing. 
The editors are particularly interested in receiving submissions in the form of short prose fiction, whether as (short) short stories, parodies or cross-genre experimental work. 
Submissions should be sent to:  
Associate Professor Michael Meehan  
Literature Editor, AAAJ  
School of English and Drama, Flinders University  
Bedford Park 5042, South Australia, Australia  
Phone: 61-8-8210 2217  
Fax: 61-8-8201 2556 
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1999 AAA Western Regional Conference 
April 29–May 1, 1999 
Newport Beach, California 

The AAA's 1999 Annual Western Regional Conference will be held at the Westin South Coast Plaza Hotel in Newport Beach, California during April 29–May 1, 1999. Now in its 34th year, the Western Regional Meeting brings together 250-300 scholars-faculty, administrators and doctoral students-for presentations of papers, panels and workshops on new developments in accounting. The theme of the conference will be Electronic Commerce. 

The Westin is a well-located business hotel nestled in the heart of Southern California's Orange County. Close to fine beaches and attractions like Disneyland, the hotel is a short free shuttle ride from the John Wayne Orange County, California, International Airport. There also are a host of shuttles connecting the hotel with the Los Angeles International Airport and other airports serving Southern California. Special discount rates have been negotiated by the American Accounting Association for the hotel and airfares. 

Papers submitted for presentation will be blind refereed, and authors of accepted papers can chose to have either an abstract or an up-to-eight-page version published in the Proceedings. Five copies of completed manuscripts conforming to The Accounting Review style guidelines are to be submitted; the submission deadline is November 1, 1998. Papers will be presented in 90 minute concurrent sessions on Friday, April 30 and Saturday, May 1. 

For further information and updates, visit the Western Region's web page at, or contact: 

John E. Karayan, J.D. Ph.D.  
President, 1999 AAA Western Region  
Professor and Associate Chair  
Department of Accounting  
School of Business Administration  
California State Polytechnic University, Pomona  
Pomona, CA 91768  
Fax: (909) 869-4353  
Phone: (909) 869-2367 
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Volume 10 - 1998

Invited Review 

Comparing and Contrasting Two New Resources for the Behavioral Accounting Researcher - Jacob G. Birnberg, Vicky B. Hoffman and Donald V. Moser 

Main Articles 

Critical Analysis and Recommendations Regarding the Role of Perceived Environmental Uncertainty (PEU) in Behavioral Accounting Research - Walter G. Tymon, Jr., David E. Stout and Karyll N. Shaw 

An Examination of Potential Gender-Based Differences in Audit Managers' Performance Evaluation Judgments - Eric N. Johnson, Steven E. Kaplan and Philip M. J. Reckers 

The Use of Outcome Feedback and Task Property Information By Subjects With Accounting Domain Knowledge to Predict Financial Distress - Brad Tuttle and Morris Stocks 

The Existence of Multiple Measures of Organizational Commitment and Experience-Related Differences in A Public Accounting Setting - Alice A. Ketchand and Jerry R. Strawser 

An Examination of the Validity of a New Measure of Moral Judgment - John T. Sweeney and Dann G. Fisher 

An Examination of Factors influencing Financial Reporting Decisions of Small Business Owner-Managers - Peggy A. Hite 

Going Concern Judgments: An Economic Perspective - Robert R. Tucker and Ella Mae Matsumura 

Instructions to Authors 

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Volume 15 - December 1997

The Association Between Audit Reports and Bankruptcies: Further Evidence - Dasaratha V. Rama, K. Raghunandan and Marshall Geiger  

Retention of Women in Public Accounting: Directions for Future Research - Karen L. Hooks, Paula B. Thomas and William D. Stout  

Effects of Engagement-Wide Inherent Risk Factors on Auditors' Evaluations of Multiple Explanations from Client and Audit Team Sources - Saeed J. Roohani and Zabihollah Rezaee  

Evidence of the Relations Between Firm Characteristics and Reserve Revisions in the Petroleum Industry - Frances L. Ayres, Richard G. File and Sunkook Kwon  

Accounting Accruals and the Incremental Content of Earnings and Cash Flows from Operations - C. S. Agnes Cheng, Chao-Shin Liu and Thomas Schaefer  

An Investigation of the Impact of Market Discipline on Individuals' Price Revisions - Charles E. Davis, Elizabeth B. Davis and Daniel P. Murphy  

The Impact of Earnings Management on Bond Risk Premia - Thomas R. Robinson and Julia Grant  

A Comparison of Dysfunctional Behaviors by Tax Accountants and Auditors Under Time Budget Pressures - Tom Dalton and Tim Kelley  

A Comparison of AHP and ANOVA Decision Modeling Techniques in Internal Control Procedures Evaluations - Sally A. Webber and John Hassell  

A Longitudinal Analysis of Environmental Disclosure Practices - Sarah D. Stanwick and Richard Tabor  

A Bayesian Analysis of Cost-Effectiveness of Auditing for Small Businesses - Ash Deshmukh, Philip H. Siegel and Khondkar E. Karim  

Participative Budgeting Under Uncertainty: Multi-Period Experimental Evidence - Larissa Kyj and Penelope Sue Greenberg  

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Volume 10, No. 1, 1997
James Guthrie and Lee Parker 
Abstracts and keywords 2
Editorial 4
The editorial gatekeepers of the accounting academyTom Lee  11
Purchasing power and polarized professionalism in British medicine Sue Llewellyn  31
Professional rivalry and changing management control approaches in UK clearing banksWillie Seal and Liz Croft  60
Regulatory arbitrage through financial innovationAtul K. Shah  85
Methodological themes  
Critical appraisal of the cloze procedure's use in the accounting domainMichael John Jones
Literature and insightsSteve Evans 129
Book reviews 134
Ad hoc manuscript referees 1996 139
Accounting History 141
Critical Perspectives on Accounting Journal  142
Volume 10, No. 2, 1997
James Guthrie and Lee Parker 
Abstracts and keywords 146
The direction of green accounting policy: Critical reflections Sonja Gallhofer and Jim Haslam  148
The interactive effect of budget emphasis, participation and task difficulty on managerial performance: A cross-cultural study Chong M. Lau, Liang C. Low and Ian R. C. Eggleton  175
From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926–1936 Dale Buckmaster and Scott Jones 198
Methodological themes  
Back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality Lee D. Parker and Bet H. Roffey
Literature and insightsTom Shapcott 248
Book review 255
Calls for papers  259
Volume 10, No. 3, 1997
Enabling accounting: The way forward?  
Guest Editors  
Jane Broadbent, Penny Ciancanelli, Sonja Gallhofer and Jim Haslam 
Abstracts and keywords 262
Editorial 265
Contrasting world views on accounting: accountability and Aboriginal cultureAndrew Chew and Susan Greer  276
The ethics of care and new paradigms for accounting practiceSara Reiter 299
Struggling with the praxis of social accounting: stakeholders, accountability, audits and proceduresRob Gray, Colin Dey, Dave Owen, Richard Evans and Simon Zadek  325
Engagement, education and sustainability: A review essay on environmental accountingJan Bebbington 365
The power of accounting: reflecting on water privatization?Jean Shaoul 382
Accounting and trust in the enabling of long-term relationsWillie Seal and Peter Vincent-Jones 406
Exploring accounting education's enabling possibilities: An analysis of a management accounting textSuresh Cuganesan, Roger Gibson and Richard Petty 432
A mind is a wonderful thing to waste: "Think like a commodity," become a CPA Tony Tinker and Athina Koutsoumadi 454
Volume 10, No. 4, 1997
Environmental performance accountability  
Guest Editor  
Roger L. Burritt 
Editorial advisory board 471
Abstracts and keywords 472
Editorial 474
Obituary  479
Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate?M. R. Mathews 481
Accountability for environmental performance of the Australian Commonwealth public sectorRoger L. Burritt and Stephen Welch 532
The materiality of environmental information to users of annual reportsCraig Deegan and Michaela Rankin 562
Courses on environmental accounting - Kathy Gibson
Environmental accounting: What does it mean to professional accountants? - Patrick Medley 594
Book review 601
CSEAR–current research and recent publications in social and environmental accounting 604
CSEAR–introductory reading list in social and environmental accounting 608
Calls for papers and literary submissions 612
Accounting History 615 
Volume 10, No. 5, 1997
James Guthrie and Lee Par 
Editorial advisory board 619
Abstracts and keywords 620
Developing empirical research: An example informed by a Habermasian approachJane Broadbent and Richard Laughlin 622
The incidence of budgetary slack: A field study explorationAlan S. Dunk and Hector Perera 649
Accounting systems and systems of accountability in the New Zealand health sectorS. Lawrence, M. Alam, D. Northcott and T. Lowe 665
Users' rights to published accounting information: Nature, justification and implications - P.A. Stanton 684
The expanded audit report: A research study within the development of SAS 600John Innes, Tom Brown and David Hatherly 702
Ritualism, opportunism and corporate disclosure in the New Zealand life insurance industry: Field evidenceMike Adams 718
Literature and insights 735
Call for papers and literary submissions 740
Index to Volume 10, 1997 

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