Message from the Chair
By Dennis Bline
For a number of years, ABO Section members have been hearing nothing but good news. Unfortunately, every so often a dose of reality is needed and it appears that I am the person required to deliver the message. The Section has provided many services to members for several years including a well-respected journal, a quality newsletter, an important behavioral monograph, behavioral dissertation awards and a series of behavioral research conferences. None of these activities happen without cost and the Sections Board of Officers has approved the expenses related to these activities over the years. However, it has become apparent that some activities must be restructured because we cannot sustain current activities in the same manner we have in the past.
Members were informed at the Annual Meeting that the Sections cash balance was approximately $38,000 as of June 30, 1997. What we did not realize is that July and August net cash outflows were approximately $36,000. I was shocked to learn the state of the Sections cash position in a September 15 e-mail from the AAA.
The Section's Officers discussed the measures that should be taken to address the Section's cash flow positions. The most important consideration is to ensure as little disruption to Section activities as possible. Cost-saving actions include:
The Board of Officers is committed to continuing the services that members value. BRIA will continue to be published (it will just have a slightly different look). The newsletter will continue to be delivered to the members (in a different form) and the Section will continue to encourage behavioral research.
Your patience during this time of fiscal austerity will be greatly appreciated. The Sections Board of Officers has always strived to work in the members best interest and they have been aggressive in providing valuable services to members. The Section just needs to pause for a moment to reorganize some activities and plan for the best way to move in the future.
You may be aware that the AAA has appointed three trustees to work with the Section. This was expected given the rate at which the cash flow deteriorated. I have been assured that the AAA has no intention of constraining the Sections ability to continue providing services to the members. I hope to deliver better news in the summer newsletter.
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LETTER FROM THE EDITOR
I wish to thank everyone who has cooperated by sending in articles, working papers, announcements and news items to be shared with other ABO members. Members are encouraged to send news items, announcements and other items of interest by the newsletter deadlines, which are March 15, 1998, for the summer issue and November 15, 1998, for the winter issue. I do try to take an inclusive approach if it is of interest to the membership.
Also please plan on attending and participating in the upcoming 1998 ABO Research Conference in Orlando, Florida. The conference provides an excellent opportunity to participate in behavioral research and grow as a researcher, as well as renew old friendships. Your family may want to come too, since it will be in Orlando!
The new medium of The ABO Reporter is through the World Wide Web. This is a different approach for us, and we are experimenting on how best to do it. Please do call or email me if you have any suggestions or comments on improving the process.
We are having cash flow problems this year, but it should only be a temporary situation. I look forward to working with our new chair, Dennis Bline, and wish him well for a very successful year.
Sincerely,
John T. Rigsby
School of Accountancy
Mississippi State University
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EDITOR'S NOTE
The deadlines for future issues of the ABO Reporter are:
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CALL FOR NOMINATION OF ABO OFFICERS FOR 1998-99
The ABO Section is soliciting suggestions for
nominations for the following offices: Chair-Elect, Vice
Chair (Regions), and Secretary-Treasurer. Suggestions for
nominations should be sent to AAA headquarters for
transmittal to the ABO Nominations Committee. Suggestions
may be sent to Nominations Committee Chair Paul Munter by
fax (305) 284-5737, e-mail pmunter@sba01.msmail.miami.edu,
or mail at the address below.
In addition to nominees proposed by the ABO
Nominations Committee, nominations may be submitted by
petition signed by not less than five members of the
Section, no more than two of whom may be currently
affiliated with the same employer. These petitions should
be mailed, postmarked no later than April 1, 1998,
to:Paul Munter, Chair
Nominations Committee
Department of Accounting
School of Business Administration
University of Miami
1120 Stanford Drive
Coral Gables, FL 33146-6531
Nominations will be published in the next issue of The ABO Reporter. The election will be conducted by mailed ballot. Ballots will have to be postmarked by July 25, 1998. If no candidate for an office receives a simple majority of the mailed ballots, a run-off election between the two candidates with the highest number of votes will be held at the ABO's Annual Business Meeting during the AAA Annual Meeting in August.
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NOMINATIONS FOR EDITOR Behavioral Research in Accounting
Nominations are invited for editor of BRIA by February 15, 1998. Nominations will be reviewed to make a recommendation to the Executive Committee. Nominations should be sent to:
Jacob Birnberg
Accounting Faculty
Katz Graduate School of Business
University of Pittsburgh
Pittsburgh, PA 15260
Telephone: (412) 648-1719
Fax: (412) 648-1693
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Contact Information Accounting, Behavior and Organizations Fiscal Year 19971998
Phil Siegel, Past Chair Long Island UniversityC. W. Post Brookville, NY 11548-0570 Phone: (516) 299-2364 Fax: (516) 299-2297 Email: psiegel@eagle.liunet.edu |
Dennis Bline, Chair Bryant College Smithfield, RI 02917-1284 Phone: (401) 232-6402 Fax: (401) 232-6319 Email: dbline@research1.bryant.edu |
Seleshi Sisaye, Chair-Elect
Duquesne University Pittsburgh, PA 15282-0104 Phone: (412) 396-6274 Fax: (412) 396-4764 Email: sisaye@duq2.cc.duq.edu |
Vicky Arnold,
Secretary/Treasurer University of Massachusetts Dartmouth North Dartmouth, MA 02747-2300 Phone: (508) 999-8423 Fax: (508) 999-8776 Email: varnold@umassd.edu |
Gene Johnson, Vice-Chair
(Region) Louisiana Tech University Ruston, LA 71272-0001 Phone: (318) 257-4528 Fax: (318) 257-4253 Email: johnson@cab.latech.edu |
Gail Wright, FASB
Liaison-Chair Bryant College Smithfield, RI 02917-1284 Phone: (401) 232-6068 Fax: (401) 232-6319 Email: gwright@research1.bryant.edu |
Larry Ponemon, 1998 ABO
Research ContributionChair Price Waterhouse |
Jane Kennedy, 1998
Outstanding Dissertation-Chair University of Washington Seattle, WA 98195-3200 Phone: (206) 543-6405 Fax: (206) 685-9392 Email: skennedy@u.washington.edu |
Alan Lord, Coordinator of
Membership Bowling Green State University Bowling Green, OH 43403-0262 Phone: (419) 372-8045 Fax: (418) 372-2875 Email: alord@cba.bgsu.edu |
John T. Rigsby, Working Paper
Series Coordinator, Newsletter Editor Mississippi State University Mississippi State, MS 39762 Phone: (601) 325-1635 Fax: (601) 325-1646 Email: jrigsby@cobilan.msstate.edu |
Susan Haka, Bylaws
Committee-Chair Michigan State University East Lansing, MI 46624-1122 Phone: (517)432-2920 Fax: (517)432-1101 Email: 18118cap@pilot.msu.edu |
Jacob Birnberg, Publications
Committee-Chair University of Pittsburgh Pittsburgh, PA 15260 Phone: (412) 648-1719 Fax: (412) 648-1693 Email: birnberg@katz.business.pitt.edu |
Jean Bedard, 1998 ABO
Research Conference Northeastern University Boston, MA 02115 Phone: (617) 373-8368 Fax: (617) 373-8814 Email: jbedard@lynx.neu.edu |
Don Finn, Editor-BRIA
Texas Tech University Lubbock, TX 79409-2101 Phone: (806) 742-3181 Fax: (806) 742-2099 Email: oddon@ttacs.ttu.edu |
Leslie Kren, 1998 Annual
Meeting Program Coordinator University of Wisconsin-Milwaukee Milwaukee, WI 53201 Phone: (414) 229-6075 Fax: (414) 229-6957 Email: lkren@csd.uwm.edu |
Regional Coordinators
Allen Schick, Mid-Atlantic USA Morgan State University Baltimore, MD 21251 Phone: (410) 319-3252 Fax: (410) 319-3721 |
Sandra Vera-Munoz, Midwest USA University of Notre Dame Notre Dame, IN 46556-0399 Phone: (219) 631-9041 Fax: (219) 631-5255 Email: vera-munoz.1@nd.edu |
Laurie Pant, Northeast USA
Suffolk University Boston, MA 02108-2770 Phone: (617) 573-8394 Fax: (617) 573-8345 Email: lpant@suffolk.edu |
Peter Poznanski, Ohio USA
Cleveland State University Cleveland, OH 44115 Phone: (216) 687-4764 Fax: (216) 687-9212 Email: p.poznanski@csuohio.edu |
Michael Shields, Southeast
USA Michigan State University East Lansing, MI 48824-1122 Phone: (517) 432-2918 Fax: (517) 432-1101 |
Michael Chiasson, Southwest
USA Nicholls State University Thibodaux, LA 70310 Phone: (504) 448-4218 Fax: (504) 448-4922 |
Jane Cote, Western USA
Washington State University Pullman, WA 99164-4729 Phone: (509) 546-9756 Fax: (509) 335-4275 Email: cotej@vancouver.wsu.edu |
Alan Dunk, Australia
University of Western Sydney Kingswood, NSW2747 AUSTRALIA Phone: (61 2) 96859216 Fax: (61 2) 96859339 Email: adunk@nepean.uws.edu.au |
Steve Salterio, Canada
University of Alberta Edmonton, Alberta T6G 2R6 CANADA Phone: (403)492-7972 Fax: (403)492-3325 Email: Ssalteri@gpu.srv.ualberta.ca |
Jan Mouritsen, Denmark
Copenhagen Business School |
Sue Llewellyn, Scotland
University of Edinburgh |
Sten Jonsson, Sweden
UID Goteborg University |
Joan Annat, Spain EADA |
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ACCOUNTING, BEHAVIOR AND ORGANIZATION SECTION OF THE AMERICAN ACCOUNTING ASSOCIATION Treasurer's Report-Revised For the period July 1, 1996 to July 31, 1997
Cash balance July 1, 1996 | $30,862.21 |
Cash inflows: | |
Membership dues | $21,226.00 |
Journal subscriptions, submission fees and sales | 5,962.34 |
Sale of publications | 509.75 |
1996 Research Conference Registration | 805.00 |
1997 Research Conference Registration and fees | 21,225.00 |
Miscellaneous income | 105.25 |
Total cash inflows | $49,833.34 |
Cash outflow: | |
Journal (1996 Supplemental and Regular Issues-BRIA: postage, printing, mailing, AAA staff) | $ 18,740.95 |
ABO Monograph (printing and mailing) | 9,292.75 |
ABO Reporter (postage, printing, mailing, AAA staff) | 5,252.10 |
1996 Research Conference (printing, postage, hotel, travel and speakers) | 3,781.87 |
1997 Research Conference (printing, postage, travel, speakers and miscellaneous) | 6,691.85 |
1997 Research Conference (hotel, food, audio visual) | 11,586.05 |
Miscellaneous postage, AAA staff and committee | 5,191.45 |
Dissertation Award | 1,259.13 |
1996 Year End Adjustment | 30.00 |
Total cash outflow | $ 61,826.15 |
Net decrease in cash position | $ 11,992.81 |
Cash balance July 31, 1997 | $ 18,869.40 |
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NOMINATIONS
The Management Accounting Section of the AAA is interested in receiving nominations for the Most Outstanding Contribution to the Management Accounting literature published during the last five years. The publication may be a journal article, monograph, etc. The author(s) of the publication selected will receive a plaque and a check for $1,000 at the MAS meeting in New Orleans in August 1998.
Nominations should be sent to Jacob Birnberg, Katz Graduate School of Business, University of Pittsburgh, by February 1, 1998. A copy of the publication need not be submitted along with the nomination, although in the case of journal articles, this would be useful.
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1997 ABO OUTSTANDING DISSERTATION AWARD
The winner of the 1997 ABO Section Outstanding
Dissertation Award is Jay Thibodeau, currently an
assistant professor at Bentley College. His dissertation
is entitled "The Development of Knowledge Structures
That Transfer Across Audit Domains." The
dissertation was completed at the University of
Connecticut under the guidance of Stanley Biggs. The
award brings with it plaques for both Jay and Stanley and
a $1,000 cash award for Jay. Congratulations from the ABO
Section's Outstanding Dissertation Committee, consisting
of Jane Kennedy, chair, University of Washington; Sandra
Vera-Munoz, University of Notre Dame; and Khondkar Karim,
Monmouth University.
1997 OUTSTANDING ABO DISSERTATION
THE DEVELOPMENT OF KNOWLEDGE STRUCTURES THAT TRANSFER
ACROSS AUDIT DOMAINS By Jay C. Thibodeau,
Ph.D., CPA Bentley College
Dissertation Chairman: Stanley Biggs ABSTRACT
The results of an experimental task administered to 60 in-charge accountants indicate that financial service auditors with loan credit review experience were more accurate than manufacturing auditors without loan credit review experience in their evaluations of "substantial doubt" made for the two firms in the novel industry context. For the two firms in the manufacturing industry context, there was no statistical difference between the accuracy of financial service auditors and manufacturing auditors. Moreover, the four evaluations of "substantial doubt" were completed by financial service auditors in significantly less time. Overall, these results suggest that certain loan credit review knowledge transfers to aid going concern decision-making performance.
The results have both theoretical and practical implications. From a theoretical perspective, the results show that certain types of knowledge can be transferred across tasks within auditing. In so doing, this study is the first to identify such transfer within auditing (Davis and Solomon 1989; Bédard and Chi 1993). From a practical perspective, the results reveal one way that an audit firm can improve the utilization of its existing firm knowledge. There may be other situations where knowledge developed for one audit task will transfer and aid judgment performance in another audit task. Thus, these results may provide the impetus for future knowledge transfer investigations.
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ANNOUNCEMENT OF 1998 ABO DISSERTATION AWARD
The Accounting, Behavior and Organizations Section of the American Accounting Association annually presents an award for the "Outstanding Doctoral Dissertation" on a behavioral or organizational topic.
Dissertations completed during calendar year 1997 are eligible for the 1998 competition. Authors wishing to enter their dissertations should submit all required materials by March 15, 1998 to
Jane Kennedy
University of Washington
Box 353200
Seattle, WA 98195
Submissions should include four copies of a summary, not to exceed 20 pages, that addresses the importance of the research question, an overview of the methodology employed, the data analysis, the major findings and future research ideas. Submissions should be accompanied by a letter from the dissertation committee's chair indicating that the document was accepted by the committee during calendar 1997. Finalists may be required to submit supplementary information in support of the dissertation (e.g., experimental instruments). The dissertation should not be submitted for competition simultaneously to other American Accounting Association sections.
The winner will be announced at the ABO Section Meeting at the American Accounting Association's Annual Meeting in August 1998.
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THE 1997 NORDIC CONFERENCE ON BUSINESS STUDIES By Norman B. Macintosh
During August and September I had the privilege of acting as a faculty member on both the Ph.D. Conference at the Nordic Conference on Business Studies in Bodo, Norway, and the week long Nordic Doctoral Student Seminar in Hofn, Iceland. Faculty included Wai Fong Chua (Australia), Ruth Hines (Denmark), Jake Birnberg (USA), Jan Morritsen (Denmark), Pekka Pirinen (Finland), Sten Jonsson and Thomas Polasie (Sweden), Lars Hassel and Forste Gjesdal (Norway), and Stefan Svavarsson (Iceland). A well-known agency theory academic was also invited but declined saying that he would feel out of place. Some highlights that might be of interest to ABO members, particularly those in the U.S. are:
1. Behavioral accounting has a long, strong, unique and growing tradition in the Nordic countries. The research tends to feature ethnographic-interpretive field studies.
2. Such studies recently look to an amalgam of institutional theory and lateral network theory of the kind developed recently by theorists like Latour and Calon. Some excellent work along these lines has been emerging in Europe and seems to have been almost totally ignored in the U.S. I recommend most highly to all ABO members Barbara Czarniawska's 1997 book, Narrating the Organization: Dramas of Institutional Identity, University of Chicago Press (ISBN 0-226-13229-3), which combines Latourian theory with neo-institutional theory. The book is an intellectual delight and an educational journey for "traditional" behavioral accounting types like myself.
3. Sten Jonsson's Scandinavian Journal of Management was rated first in originality and practical implications by the ANBAR management journal and article review Accreditation Review Board, which has a distinguished panel of board members.
Other noteworthy items for ABO members include:
4. There is a great deal of interest in behavioral accounting research in the Nordic countries. For American members information, these countries include Finland, Sweden, Denmark, Norway and Iceland. In the main, the researchers spend a lot of time with one organization. A lot of work is done in government and public sector organizations, and researchers are just as interested in helping these organizations and publishing books as they are in publishing in academic journals outside their own country. This type of work has been very much downplayed (even denigrated) in the U.S., where the journals have been taken over by the economic theory zealotsthis in spite of some excellent work by the likes of Covaleski and Dirsmith, Fogerty, Ansari and Euske, Preston et al., and Boland among others.
5. Academics in these countries, however, are coming under more and more pressure to publish in refereed English-language journals. Try to imagine yourself writing an article in Finish or Icelandic. For them the premier journal in the world is Accounting, Organizations and Society, which recently was ranked second in the world of accounting journals by the Social Science Citation Index impact scores, behind the Journal of Accounting and Economics and ahead of the Journal of Accounting Research, with The Accounting Review a distant fourth. This is all the more noteworthy as the other three journals generally do not publish behavioral accounting articles. AOS follows an editorial policy of providing space for a range of perspectives and recognizes the larger international community of research and scholarship. Are there lessons here for Behavioral Research in Accounting, whose editorial board is exclusively American plus two Canadians?
6. Another trend in the Nordic countries is the attempt to inform the field studies with some kind of theory or to use the results to inform and tinker with existing theories. Along these lines many researchers are looking to Neo Institutional theory in this regard.
Personally, I like the Nordic countries, where community, egalitarianism, cooperation and the welfare of all take precedence over corporate and private sector interests, free-market ideology and private wealth. This is manifest in the way Ph.D. conferences put students research plans and projects ahead of faculty vested interests.
Typically, each student gives a presentation of her or his research plans and progress, which is followed by constructive criticism from faculty and fellow students on method, theory, research sites and material that might be helpful to that individual. Compare this to the American Accounting Association doctoral consortium, which is faculty and paradigm-centered, and which promulgates a celebration of so-called mainstream research with its extremely narrow slice of economics-based theory. Only a very small percentage of AAA members engage in this kind of research, let alone read the papers in informational perspective dominated journals.
In contrast, in the Nordic countries behavioral accounting research is held in the highest regard and is thriving. For the aspiring Ph.D.s, the top journal in the world is AOS, and one or two hits there makes a huge career boost. Many of these students, however, were not aware of our BRIA journal, indicating that we have not done a very good job of keeping in touch with our counterparts in that part of the world, which is a veritable hotbed of behavioral accounting research.
A quick scan of BRIA issues since its inception did not unearth one article by a Nordic author. Several reasons for this come to mind. First, English is not the first language for Scandinavians. Yet for most of these aspiring Ph.D.s, they will have to publish in English. Second, there are over 150 journals which publish accounting research, most of which will accept behavioral research. For example, The European Accounting Review has come into being to specifically publish European research. Third, and perhaps more importantly, Nordic behavioral accounting research in the main tends to be of the ethnographic and field research genre, which has by and large been marginalized in the U.S. In the Nordic countries researchers go to the field, get close to the ground so to speak, rather than simulating a very narrow slice of the world in the laboratory, such as in the case of experimental economics research (cf., Baysian-Nash equilibrium experiments dominated by economic beliefs and payoffs treatments) prescribed currently as the paradigm for behavioral accounting in the U.S. and which is merely another playground for economic theory based accounting research.
Ethnographic, interpretive, field study research tends to dominate, as the Nordic countries are keen to develop their own unique style of research rather than follow the British critical tradition or the American techno-instrumental behavioral or economic theory based (such as agency theory or experimental economics). As mentioned earlier, Nordic researchers prefer to get close to the ground so to speak, and develop theories about specific organizations and then see if they apply across similar organizations and maybe even more universal. Also they research a lot in the public sector which is changing much more rapidly than the pure profit-seeking companies.
Constructing narratives about real organizations makes a lot of sense as the Nordic countries have a strong tradition in sagas. Importantly sagas were stories handed down orally, may or may not be "true," and later were written down and interpreted widely not only for their historical and cultural value but also for the lessons for today. They are not as worried if their research actually helps the organizations studied, and in fact many see this as one of their important roles as an academic.
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RESEARCH NOTE: ETHNOGRAPHIC RESEARCH: AN OVERLOOKED RESEARCH APPROACH By Dr. Philip Siegel
The purpose of this research note is to explore an overlooked research approach in accounting called ethnography. Ethnographic methods have been around for centuries. Herodotus in ancient Greece used ethnography to record variations in cultures. Ethnography describes cultures, enabling the researcher to better understand the lives and behavior of individuals within those cultures. Essentially, ethnography is learning from people, thereby understanding the meaning and actions of groups and individuals.
Ethnography has three central characteristics: (1) the researcher is an instrument; (2) the research takes place in the field; and (3) data collection is cyclical. The researcher as an instrument indicates the significant role that the researcher plays in identifying, interpreting and analyzing the role of culture in the study. The researcher observes and records cultural data, frequently becoming a participant in the cultural environment. The researcher, in effect, tries to find out what it is like to be a member of that culture.
The researcher, nonetheless, can rarely fully understand an insider or native's view, called emic. The emic view reflects the culture's language, beliefs and experiences. The researcher can only begin to access the emic view through data collection of the group members' journals, records or cultural artifacts. The importance of participant observation is the opportunity to access information using an outsider or etic view. This view involves interpretation of observed behavior. The process involves both description and interpretation of cultural patterns.
The second aspect of ethnographic research is the location of the conduct of research, called field. The researcher goes to the physical place where the culture is located.
The final characteristic is the cyclical nature of the data collection. The focus of the research usually is to learn about differences in human experiences in a particular culture. An important problem in ethnographic research, though, is that there tends to be no clear boundaries between differences in human experience, as well as similarities. The data collection process describes those differences and similarities which are found, often leading to other questions about the culture.
Answering the other questions frequently leads to additional questions. The study, however, usually has to end because time and resources will not allow continuation, even though many questions likely remain unanswered. This continuing process provides the foundation for future research.
Ethnographic research tries to make explicit what is implicit within a culture. Applying the methodology requires an understanding of what people do, say and how they relate to one another. It also involves learning people's cultures, beliefs and how meaning is derived from their experiences.
When selecting ethnography as an approach to studying a culture or subculture, the accounting researcher should consider whether they have the time, resources and insight to carry out the study. The advantages of the approach are that it can enable the researcher to discover theories that are indigenous to a culture. It also can lead to a clearer understanding of complex social phenomena and human behavior.
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1998 ABO RESEARCH CONFERENCE October 1617, 1998 Advance Meeting Announcement
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 and 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 other 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
Animal Kingdom Park (opening Spring 1998). 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 1617, 1998 - Conference
dates.Conference Coordinators
Professor Jean C. Bedard
Northeastern University Dept. of Accounting 404 Hayden Hall Boston, MA 02115 Phone: (617) 373-8368 Fax: (617) 373-8814M Email:bedard@neu.edu |
Professor Jeffrey Cohen Boston College Carroll School of Management Fulton Hall Chestnut Hill, MA 02167 Phone: (617) 552-3165 Fax: (617) 552-2097 Email:cohen@bc.edu |
Professor Dennis Hanno Univ. of Massachusetts School of Management Dept. of Accounting Amherst, MA 01003 Phone: (413) 545-5658 Fax: (413) 545-3858 Email: dhanno@acctg.umass.edu |
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ACCOUNTING, BEHAVIOR AND ORGANIZATION SECTION OF THE AMERICAN ACCOUNTING ASSOCIATION FOURTH ANNUAL AAA/ABO RESEARCH CONFERENCE REPORT ON PAPER SUBMISSIONS/PRESENTATIONS
Seleshi Sisaye Duquense University
Paper Submissions
41 paper submissions
Each paper was blindly reviewed by two reviewers.
Papers Accepted for Presentation
Twenty-nine papers were accepted for presentations (acceptance rate 70.7 percent).
Of these, five papers accepted for table sessions (20.8 percent).
Twenty-four papers were accepted for regular research paper sessions (49.9@50 percent).
Three invited paper presentations.
Panels and Other Organized Paper Sessions
Plenary panel sessioninvited presentation
Panel on Emerging Information Technology Issues: Opportunities for Behavioral Research, organized by Bonnie W. Morris, West Virginia University
Two Research Paper Sessions on Career and Gender Issues in CPA Firms; and Fuzzy Sets Methodology, organized by Philip H. Siegel, Monmouth University
1997 BRIA Supplement
Ten papers of those accepted for presentation have
been revised and resubmitted for the Supplement. Papers
are still under the review process.
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ATTENTION BEHAVIORAL RESEARCHERS! University of Southern California Maastricht University Nanyang Technological University and University of New South Wales Present: THE 1998 INTERNATIONAL SYMPOSIUM ON AUDIT RESEARCH June 2526, 1998 Hosted by School of Accounting University of New South Wales Sydney 2052 Australia http://pacioli.ace.unsw.edu.au/isar Return to the Table of Contents
1997 ABO WORKING PAPER SERIES
By JOHN T.
RIGSBY, School of Accountancy Mississippi State
University
Arizona State University
Boston College
Brigham Young University
College of William and Mary
East Carolina University
Monmouth University
Simon Fraser University
Suffolk University
University of Alberta
University of Baltimore
University of Central Florida
University of Colorado at Denver
University of Essex
University of Illinois at Chicago
University of Illinois at UrbanaChampaign
University of New South Wales
University of South Carolina
University of South Florida
University of Texas at Austin
University of Texas at El Paso
University of Washington
University of Wisconsin
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OUTSTANDING BEHAVIORAL RESEARCH AWARD NOMINATIONS
Nominations are being accepted for the Outstanding Behavioral Research Award until March 31, 1998.
Please forward nominations to Professor Don Finn, member of the Outstanding Behavioral Research Award Committee, at the address below or email the nomination to oddon@coba2.ttu.edu.
Award criteria include:
Professor Don Finn
Area of Accounting
College of Business Administration
Texas Tech University
Lubbock, TX 79409-2101
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ATTENTION MEMBERS! REMEMBER TO CHECK THE "RIGHT" BOX By Gene Johnson Vice-Chair, Regions
Many times some of the best behavioral papers seem to find their way into other sections of our programs, such as auditing, managerial or gender issues. I'm not sure why this happens. Perhaps it is attributable to the rather vague notion a lot of our colleagues have about "behavioral" accounting research, perhaps there is a perception about the likelihood of acceptance, or perhaps the issue is more procedural in nature. Regardless, it seems appropriate to remind the Regional Coordinators and our membership in general of one important thingmake sure to check the ABO section box on the paper submission form. If a co-author is submitting the paper, please remind them to check the ABO box. If you know of someone who is submitting a manuscript of a behavioral "flavor," suggest that they check that box as well. Finally, if you know the person coordinating the manuscript review process for your region, suggest that they do two things: (1) list the sections alphabetically on the submission form (that puts us first); and (2) be looking for papers that could be routed to our section. This is particularly important this year because of the manuscript competition the ABO Section is sponsoring.
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CALL FOR WORKING PAPERS
If you have working papers in the behavioral area that you would like to share with fellow ABO Section members, then email (or mail!) information regarding (1) the authors, (2) their schools and (3) the title of the working paper to me. You do not have to send a copy of the paper to me. Interested parties will contact the authors to get a copy of the paper.
To illustrate:
Cohen, Jeffrey R. and G. Trompeter, Boston College.
Audit Practice Development in an Environment with
Multiple Accountabilities.
I really do appreciate the response of researchers around the world to requests for their working papers, and would like to express my appreciation for your cooperation! Please send your working papers to:
John T. Rigsby
Drawer EF
Mississippi State, MS 39762
Email: jrigsby@cobilan.msstate.edu
THANKS!
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CALL FOR PAPERS INTERNATIONAL JOURNAL OF APPLIED QUALITY MANAGEMENT, VOLUME 2
The IJAQM 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 interpretations of new developments. Timely reviews will be provided, normally within eight weeks. The author must state in the submission letter that the work is not submitted or published elsewhere. Four copies of the manuscript and four abstracts along with a $45.00 nonrefundable submission fee payable to International Journal of Applied Quality Management (IJAQM) should be sent to:
Dr. Philip H. Siegel
School of Professional Accountancy
College of Management
Long Island UniversityC.W. Post
Brookville, NY 11548-0570
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ANNOUNCEMENT
Please remember the ABO manuscript competition for papers submitted to Regional Conferences. ABO regional coordinators will name the best behavioral papers presented at each regional meeting. The author(s) of these papers will receive an award and recognition in the newsletter. Each of these papers will then be considered for the most outstanding ABO regional research award. The winner of this award will be announced and recognized at the AAA Annual Meeting, as well in the newsletter.
For more information, contact your regional ABO coordinator or Gene Johnson at (318) 257-3984 or johnson@cab.latech.edu. Remember, you must submit the paper as a behavioral paper to be eligible!!!
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ANNOUNCEMENT
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 3403Tampa, 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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NEW ORLEANS, LA. 1998 AAA ANNUAL MEETING August 16-19, 1998 Advance Meeting Announcement
The ABO Section solicits both paper submissions and volunteers to be reviewers for the 1998 AAA Annual Meeting. All areas of behavioral accounting research are of interest to the section and we strongly urge you to submit your quality behavioral papers to the ABO segment of the program. The number of paper sessions the section will be allocated at the New Orleans meeting is entirely dependent on the number of submissions we receive. The more papers submitted to the ABO Section, the more ABO paper sessions that will appear in the 1998 program.
The submission form and guidelines will appear in the next Accounting Education News. Please follow the guidelines carefullynot forgetting to include the cover form, submission fee and sufficient copies of the manuscript. All papers should be sent in time to be received by the submission deadline. Papers should be submitted to the ABO Section liaison to the 1998 AAA Annual Meeting:
Professor Les Kren
School of Business
University of WisconsinMilwaukee
Milwaukee, WI 53201
Phone: (414) 229-6075
Email: lkren@csd.uwm.edu
If you are interested in being a reviewer, please call, write or e-mail your name, address and area of research specialization.
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INTERNATIONAL JOURNAL OF APPLIED QUALITY MANAGEMENT Volume I (1998) TABLE OF CONTENTS
What is This Thing Called Quality?
Surendra P. Agrawal
A Neutral Network Approach to Mentoring the Quality of
Production Processes
James H. Hamburg, David E.
Booth, and G. Jay WeinrothMaking New Wine:
Management Accounting Systems
Monte R. Swain and Eric L. DerraCreating
Value for the Consumer at Barrett Bank! A Qualitative
Study
David PaperSimulation
Analysis of Vision Inspection Using the Fault Tolerance
Principle
Ling Ling Par and Rick Niswarger
A Critical Analyses of Total Quality
Management
Satish Menra, Joyce M. Hoffman,
and Danilo Serias
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BEHAVIORAL RESEARCH IN ACCOUNTING Volume 10 (1998) TABLE OF CONTENTS
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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ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL Volume 10; Number 1 CONTENTS
Editors James Guthrie and Lee Parker |
|
Abstracts and keywords | 2 |
Editorial | 4 |
The editorial gatekeepers of the
accounting academy Tom Lee |
11 |
Purchasing power and polarized
professionalism in British medicine Sue Llewellyn |
31 |
Professional rivalry and
changing management control approaches in UK clearing banks Willie Seal and Liz Croft |
60 |
Regulatory arbitrage through
financial innovation Atul K. Shah |
85 |
Methodological themes | |
Critical appraisal of the cloze
procedures use in the accounting domain Michael John Jones |
105 |
Literature and insights Steve Evans |
129 |
Book reviews | 134 |
Ad hoc manuscript referees 1996 | 139 |
Accounting History | 141 |
Critical Perspectives on Accounting Journal | 142 |
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ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL Volume 10; Number 2 CONTENTS
Editors 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, 19261936 Dale Buckmaster and Scott Jones |
198 |
Methodological themes Back to the drawing board: Revisiting grounded theory and the everyday accountants and managers reality Lee D. Parker and Bet H. Roffey |
212 |
Literature and insights Tom Shapcott |
248 |
Book review | 255 |
Calls for papers | 259 |
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