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Examines, in a laboratory experiment, the effect of reward interdependence and budget difficulty, as components of incentive structure, on characteristics of group performance expectations. Demonstrates that differential reward interdependence allows groups potentially to apply differential...
Describes the personality characteristics of a sample of female accountants from public accounting firms in a large Canadian city. Comparisons are made with the general population of all women, with male accountants, between accountants in firms of different sizes, and between accountants at...
Reports the results of research on the topic of perceived auditor independence. Consistent with generally accepted auditing standards, independence is defined as the absence of bias in audit decision making. As a characteristic of individual auditors, independence is theorized as having a...
In a series of related articles, several authors argue that the establishment of military superintendency at the US Armories in 1841 enabled Daniel Tyler′s “pathbreaking inspection” in 1832 to exert disciplinary power over labour and stimulate subsequent productivity improvements. In...
Amplifies and addresses a number of issues raised by Gray (1992) in his review of the Fabian paper Accounting for Change: Proposals for Reform of Audit and Accounting . It explores the terrain of self‐reflection where the accounting academic struggles with the question of what it may mean in...
The stock of new terms in management accounting emanating from expansion in computer applications, flexible manufacturing systems, and quality controls is expected to grow. Unless a proper standardization arrangement is created, co‐ordination problems in communication will reach insurmountable...
Focuses on large, international public accounting firms and the manner in which these firms attempt to manage a changing environment and defend against threats to the self‐regulation of public accounting. Investigates the strategies and responses of these large firms to the challenges of a...
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