Most cited documents in this series:

Year	Title	Cited
1987	Accounting and the construction of the governable person RePEc:eee:aosoci:v:12:y:1987:i:3:p:235-265 [Citation Analysis]	108
1980	The roles of accounting in organizations and society RePEc:eee:aosoci:v:5:y:1980:i:1:p:5-27 [Citation Analysis]	94
1998	Managing public impressions: environmental disclosures in annual reports RePEc:eee:aosoci:v:23:y:1998:i:3:p:265-282 [Citation Analysis]	78
1992	Determinants of corporate social responsibility disclosure: An application of stakeholder theory RePEc:eee:aosoci:v:17:y:1992:i:6:p:595-612 [Citation Analysis]	75
1983	On trying to study accounting in the contexts in which it operates RePEc:eee:aosoci:v:8:y:1983:i:2-3:p:287-305 [Citation Analysis]	66
1990	The role of management control systems in creating competitive advantage: New perspectives RePEc:eee:aosoci:v:15:y:1990:i:1-2:p:127-143 [Citation Analysis]	64
2003	Management control systems design within its organizational context: findings from contingency-based research and directions for the future RePEc:eee:aosoci:v:28:y:2003:i:2-3:p:127-168 [Citation Analysis]	63
1987	Accounting control systems and business strategy: An empirical analysis RePEc:eee:aosoci:v:12:y:1987:i:4:p:357-374 [Citation Analysis]	61
1997	Management control systems and strategy: A critical review RePEc:eee:aosoci:v:22:y:1997:i:2:p:207-232 [Citation Analysis]	61
1992	Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory RePEc:eee:aosoci:v:17:y:1992:i:5:p:471-475 [Citation Analysis]	60
1980	The contingency theory of management accounting: Achievement and prognosis RePEc:eee:aosoci:v:5:y:1980:i:4:p:413-428 [Citation Analysis]	60
2004	Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements RePEc:eee:aosoci:v:29:y:2004:i:1:p:27-49 [Citation Analysis]	57
1985	Accounting in its social context: Towards a history of value added in the United Kingdom RePEc:eee:aosoci:v:10:y:1985:i:4:p:381-413 [Citation Analysis]	55
1984	Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation RePEc:eee:aosoci:v:9:y:1984:i:1:p:33-47 [Citation Analysis]	52
1985	Linking control systems to business unit strategy: impact on performance RePEc:eee:aosoci:v:10:y:1985:i:1:p:51-66 [Citation Analysis]	52
1986	Accounting and the examination: A genealogy of disciplinary power RePEc:eee:aosoci:v:11:y:1986:i:2:p:105-136 [Citation Analysis]	50
1987	The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis RePEc:eee:aosoci:v:12:y:1987:i:2:p:111-122 [Citation Analysis]	47
1997	Reflections on a contingent view of accounting RePEc:eee:aosoci:v:22:y:1997:i:2:p:189-205 [Citation Analysis]	46
1982	An evaluation of environmental disclosures made in corporate annual reports RePEc:eee:aosoci:v:7:y:1982:i:1:p:53-63 [Citation Analysis]	46
1998	The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach RePEc:eee:aosoci:v:23:y:1998:i:3:p:243-264 [Citation Analysis]	40
1988	Financial accounting: In communicating reality, we construct reality RePEc:eee:aosoci:v:13:y:1988:i:3:p:251-261 [Citation Analysis]	40
1991	Cost accounting, controlling labour and the rise of conglomerates RePEc:eee:aosoci:v:16:y:1991:i:5-6:p:405-438 [Citation Analysis]	39
1999	The role of budgets in organizations facing strategic change: an exploratory study RePEc:eee:aosoci:v:24:y:1999:i:3:p:189-204 [Citation Analysis]	39
2003	Mapping management accounting: graphics and guidelines for theory-consistent empirical research RePEc:eee:aosoci:v:28:y:2003:i:2-3:p:169-249 [Citation Analysis]	38
1988	The genesis of accountability: The west point connections RePEc:eee:aosoci:v:13:y:1988:i:1:p:37-73 [Citation Analysis]	38
1995	The impact of manufacturing flexibility on management control system design RePEc:eee:aosoci:v:20:y:1995:i:4:p:241-258 [Citation Analysis]	38
1995	Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals RePEc:eee:aosoci:v:20:y:1995:i:2-3:p:111-145 [Citation Analysis]	38
2004	The effects of the interactive use of management control systems on product innovation RePEc:eee:aosoci:v:29:y:2004:i:8:p:709-737 [Citation Analysis]	35
1997	The effect of strategy and organizational structure on the adoption and implementation of activity-based costing RePEc:eee:aosoci:v:22:y:1997:i:2:p:105-122 [Citation Analysis]	34
1992	Fabricating budgets: A study of the production of management budgeting in the national health service RePEc:eee:aosoci:v:17:y:1992:i:6:p:561-593 [Citation Analysis]	34
1984	Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable RePEc:eee:aosoci:v:9:y:1984:i:2:p:125-135 [Citation Analysis]	33
2007	Management accounting as practice RePEc:eee:aosoci:v:32:y:2007:i:1-2:p:1-27 [Citation Analysis]	33
1993	Genealogies of calculation RePEc:eee:aosoci:v:18:y:1993:i:7-8:p:631-647 [Citation Analysis]	33
1976	A contingency framework for the design of accounting information systems RePEc:eee:aosoci:v:1:y:1976:i:1:p:59-69 [Citation Analysis]	33
1991	Accounting and organizational cultures: A field study of the emergence of a new organizational reality RePEc:eee:aosoci:v:16:y:1991:i:8:p:705-732 [Citation Analysis]	32
2003	Performance implications of strategic performance measurement in financial services firms RePEc:eee:aosoci:v:28:y:2003:i:7-8:p:715-741 [Citation Analysis]	31
2006	Doing qualitative field research in management accounting: Positioning data to contribute to theory RePEc:eee:aosoci:v:31:y:2006:i:8:p:819-841 [Citation Analysis]	31
1990	Agency research in managerial accounting: A second look RePEc:eee:aosoci:v:15:y:1990:i:4:p:341-371 [Citation Analysis]	31
1982	The normative origins of positive theories: Ideology and accounting thought RePEc:eee:aosoci:v:7:y:1982:i:2:p:167-200 [Citation Analysis]	30
1991	The new accounting history: An introduction RePEc:eee:aosoci:v:16:y:1991:i:5-6:p:395-403 [Citation Analysis]	30
1998	Antecedents of participative budgeting RePEc:eee:aosoci:v:23:y:1998:i:1:p:49-76 [Citation Analysis]	30
1997	Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note RePEc:eee:aosoci:v:22:y:1997:i:6:p:557-572 [Citation Analysis]	29
1999	Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms RePEc:eee:aosoci:v:24:y:1999:i:8:p:649-672 [Citation Analysis]	29
1999	Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis RePEc:eee:aosoci:v:24:y:1999:i:4:p:291-315 [Citation Analysis]	29
1981	Management control of public and not-for-profit activities RePEc:eee:aosoci:v:6:y:1981:i:3:p:193-211 [Citation Analysis]	28
1990	The effects of financial controls on data manipulation and management Myopia RePEc:eee:aosoci:v:15:y:1990:i:4:p:297-313 [Citation Analysis]	28
1988	Accounting as reality construction: Towards a new epistemology for accounting practice RePEc:eee:aosoci:v:13:y:1988:i:5:p:477-485 [Citation Analysis]	28
2001	Explaining management control structure variety: a transaction cost economics perspective RePEc:eee:aosoci:v:26:y:2001:i:4-5:p:419-441 [Citation Analysis]	28
1991	On the arenas of accounting change: The process of translation RePEc:eee:aosoci:v:16:y:1991:i:5-6:p:547-570 [Citation Analysis]	28
2002	The relation between environmental performance and environmental disclosure: a research note RePEc:eee:aosoci:v:27:y:2002:i:8:p:763-773 [Citation Analysis]	28

Citing documents used to compute impact factor 51:

Year	Title	See
2011	Writing masters and accountants in England: A study of occupation, status and ambition in the early modern period RePEc:eme:aaajpp:v:24:y:2011:i:6:p:685-717	[Citation Analysis]
2011	Les impacts de la RSE sur les systèmes de contrôle RePEc:hal:journl:halshs-00637633	[Citation Analysis]
2011	Corporate social responsibility and management control RePEc:hal:journl:hal-00661041	[Citation Analysis]
2011	Approved routes and alternative paths: the construction of womens rarity in large accounting firms. Evidence from the Big Four France RePEc:hal:wpaper:halshs-00626044	[Citation Analysis]
2011	Advisory Anxieties: Ethical Individualisation in the UK Consulting Industry RePEc:kap:jbuset:v:104:y:2011:i:1:p:101-113	[Citation Analysis]
2011	The asymmetric relationship between corporate environmental responsibility and earnings management: Evidence from the United States RePEc:eme:majpps:v:26:y:2011:i:1:p:65-88	[Citation Analysis]
2011	Unregulated Markets for Audit Services RePEc:kob:tjrevi:dec2011:v:1:p:1-16	[Citation Analysis]
2011	Comptes et récits de la maison Chaurand, retour sur les liens entre comptabilité et capitalisme RePEc:hal:journl:hal-00650546	[Citation Analysis]
2011	Accounterability ou laccountability par la bande RePEc:hal:gemptp:hal-00645359	[Citation Analysis]
2011	Mixed methods research: dont – “just do it” RePEc:eme:qrampp:v:8:y:2011:i:1:p:22-38	[Citation Analysis]
2011	Threats to validity and reliability in mixed methods accounting research RePEc:eme:qrampp:v:8:y:2011:i:1:p:39-58	[Citation Analysis]
2011	Social and commercial entrepreneurship: Exploring individual and organizational characteristics RePEc:eim:papers:h201110	[Citation Analysis]
2011	The strategic competence of accountants and middle managers in budget making RePEc:eee:aosoci:v:36:y:2011:i:3:p:167-182	[Citation Analysis]
2011	The practice turn in organization research: Towards a disciplined transdisciplinarity RePEc:eee:aosoci:v:36:y:2011:i:3:p:183-186	[Citation Analysis]
2011	Effects of actor-network theory in accounting research RePEc:eme:aaajpp:v:24:y:2011:i:2:p:161-193	[Citation Analysis]
2011	Relating performative and ostensive management accounting research: Reflections on case study methodology RePEc:eme:qrampp:v:8:y:2011:i:2:p:108-138	[Citation Analysis]
2011	Barthesian perspectives on accounting communication and visual images of professional accountancy RePEc:eme:aaajpp:v:24:y:2011:i:2:p:250-283	[Citation Analysis]
2011	Assessment at the centre of strategies of [accountant] learning in groups, substantiated with qualitative reflections in student assessments RePEc:pra:mprapa:29861	[Citation Analysis]
2011	Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie RePEc:hal:journl:hal-00650427	[Citation Analysis]
2011	APPORTS DE LETHNICITE A LA CULTURE EN SCIENCES DE GESTION RePEc:hal:gemptp:hal-00676555	[Citation Analysis]
2011	The office: The weakness of numbers and the production of non-authority RePEc:eee:aosoci:v:36:y:2011:i:1:p:1-9	[Citation Analysis]
2011	Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting RePEc:eee:aosoci:v:36:y:2011:i:1:p:31-52	[Citation Analysis]
2011	Trading strategies of individual investors in times of financial crisis: An example from the Central European emerging stock market of Poland RePEc:eme:qrfmpp:v:3:y:2011:i:1:p:34-50	[Citation Analysis]
2011	Accounterability ou laccountability par la bande RePEc:hal:gemptp:hal-00645359	[Citation Analysis]
2011	The practice turn in organization research: Towards a disciplined transdisciplinarity RePEc:eee:aosoci:v:36:y:2011:i:3:p:183-186	[Citation Analysis]
2011	Developing the relevance of the accounting academy: The importance of drawing from the diversity of research approaches RePEc:eme:medapp:v:19:y:2011:i:1:p:7-21	[Citation Analysis]
2011	Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board RePEc:kap:jbuset:v:98:y:2011:i:2:p:217-245	[Citation Analysis]
2011	A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance RePEc:kap:jbuset:v:99:y:2011:i:3:p:425-439	[Citation Analysis]
2011	FROM CREATIVE ACCOUNTING PRACTICES AND ENRON PHENOMENON TO THE CURRENT FINANCIAL CRISIS RePEc:alu:journl:v:1:y:2011:i:13:p:3	[Citation Analysis]
2011	Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting RePEc:eee:aosoci:v:36:y:2011:i:3:p:135-155	[Citation Analysis]
2011	Management Control System Use and Team Commitment RePEc:pab:wpbsad:11.02	[Citation Analysis]
2011	From go to woe: How a not-for-profit managed the change to accrual accounting RePEc:eme:aaajpp:v:24:y:2011:i:7:p:824-847	[Citation Analysis]
2011	Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity RePEc:eee:aosoci:v:36:y:2011:i:2:p:63-85	[Citation Analysis]
2011	The roles of management control in a product development setting RePEc:eme:qrampp:v:8:y:2011:i:3:p:212-237	[Citation Analysis]
2011	As frames collide: making sense of carbon accounting RePEc:eme:aaajpp:v:24:y:2011:i:8:p:978-999	[Citation Analysis]
2011	Carbon accounting: Negotiating accuracy, consistency and certainty across organisational fields RePEc:eme:aaajpp:v:24:y:2011:i:8:p:1022-1036	[Citation Analysis]
2011	The making of the management accountant - Becoming the producer of truthful knowledge RePEc:eee:aosoci:v:36:y:2011:i:1:p:10-30	[Citation Analysis]
2011	The relationship between academic accounting research and professional practice RePEc:eme:aaajpp:v:24:y:2011:i:1:p:5-14	[Citation Analysis]
2011	Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature RePEc:eme:aaajpp:v:24:y:2011:i:2:p:194-228	[Citation Analysis]
2011	Les facteurs explicatifs de la vérification volontaire des informations sociétales RePEc:hal:journl:hal-00650436	[Citation Analysis]
2011	Conflict diamonds, legitimacy and media agenda: an examination of annual report disclosures RePEc:eme:medapp:v:19:y:2011:i:2:p:94-111	[Citation Analysis]
2011	Supply chain risk management in financial crises--A multiple case-study approach RePEc:eee:proeco:v:134:y:2011:i:1:p:43-57	[Citation Analysis]
2011	Effects of actor-network theory in accounting research RePEc:eme:aaajpp:v:24:y:2011:i:2:p:161-193	[Citation Analysis]
2011	The narrative and the algorithm: Genres of credit reporting from the nineteenth century to today RePEc:pra:mprapa:28142	[Citation Analysis]
2011	The Introduction of a Non-Traditional and Aggressive Approach to Banking: The Risks of Hubris RePEc:kap:jbuset:v:102:y:2011:i:3:p:401-420	[Citation Analysis]
2011	La gestion sans budget ou lalignement de la finance sur la stratégie RePEc:hal:gemptp:hal-00650532	[Citation Analysis]
2011	Fair Value Accounting: Information or Confusion for Financial Markets? RePEc:cir:cirwor:2011s-56	[Citation Analysis]
2011	La juste valeur des instruments financiers : Un nouveau canal de contagion ? RePEc:hal:journl:hal-00650435	[Citation Analysis]
2011	AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT RePEc:alu:journl:v:2:y:2011:i:13:p:19	[Citation Analysis]
2011	Bankers compensation and fair value accounting RePEc:eee:corfin:v:17:y:2011:i:4:p:1096-1115	[Citation Analysis]
2011	Ability of accounting and audit quality variables to predict bank failure during the financial crisis RePEc:eee:jbfina:v:35:y:2011:i:11:p:2811-2819	[Citation Analysis]

Cites in year: CiY