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Publisher: Elsevier   (Total: 3034 journals)

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Showing 1 - 200 of 3034 Journals sorted alphabetically
AASRI Procedia     Open Access   (Followers: 15)
Academic Pediatrics     Hybrid Journal   (Followers: 19, SJR: 1.402, h-index: 51)
Academic Radiology     Hybrid Journal   (Followers: 16, SJR: 1.008, h-index: 75)
Accident Analysis & Prevention     Partially Free   (Followers: 81, SJR: 1.109, h-index: 94)
Accounting Forum     Hybrid Journal   (Followers: 23, SJR: 0.612, h-index: 27)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 27, SJR: 2.515, h-index: 90)
Achievements in the Life Sciences     Open Access   (Followers: 4)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 5, SJR: 0.338, h-index: 19)
Acta Astronautica     Hybrid Journal   (Followers: 322, SJR: 0.726, h-index: 43)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 3)
Acta Biomaterialia     Hybrid Journal   (Followers: 25, SJR: 2.02, h-index: 104)
Acta Colombiana de Cuidado Intensivo     Full-text available via subscription  
Acta de Investigación Psicológica     Open Access   (Followers: 2)
Acta Ecologica Sinica     Open Access   (Followers: 8, SJR: 0.172, h-index: 29)
Acta Haematologica Polonica     Free   (SJR: 0.123, h-index: 8)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.604, h-index: 38)
Acta Materialia     Hybrid Journal   (Followers: 200, SJR: 3.683, h-index: 202)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.615, h-index: 21)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.442, h-index: 21)
Acta Oecologica     Hybrid Journal   (Followers: 9, SJR: 0.915, h-index: 53)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription   (Followers: 1)
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 3, SJR: 0.311, h-index: 16)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 2)
Acta Poética     Open Access   (Followers: 4)
Acta Psychologica     Hybrid Journal   (Followers: 22, SJR: 1.365, h-index: 73)
Acta Sociológica     Open Access  
Acta Tropica     Hybrid Journal   (Followers: 5, SJR: 1.059, h-index: 77)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 4)
Actas Dermo-Sifiliográficas (English Edition)     Full-text available via subscription   (Followers: 3)
Actas Urológicas Españolas     Full-text available via subscription   (Followers: 4, SJR: 0.383, h-index: 19)
Actas Urológicas Españolas (English Edition)     Full-text available via subscription   (Followers: 2)
Actualites Pharmaceutiques     Full-text available via subscription   (Followers: 5, SJR: 0.141, h-index: 3)
Actualites Pharmaceutiques Hospitalieres     Full-text available via subscription   (Followers: 4, SJR: 0.112, h-index: 2)
Acupuncture and Related Therapies     Hybrid Journal   (Followers: 3)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.967, h-index: 57)
Addictive Behaviors     Hybrid Journal   (Followers: 15, SJR: 1.514, h-index: 92)
Addictive Behaviors Reports     Open Access   (Followers: 5)
Additive Manufacturing     Hybrid Journal   (Followers: 7, SJR: 1.039, h-index: 5)
Additives for Polymers     Full-text available via subscription   (Followers: 20)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 122, SJR: 5.2, h-index: 222)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.265, h-index: 53)
Advanced Powder Technology     Hybrid Journal   (Followers: 16, SJR: 0.739, h-index: 33)
Advances in Accounting     Hybrid Journal   (Followers: 9, SJR: 0.299, h-index: 15)
Advances in Agronomy     Full-text available via subscription   (Followers: 15, SJR: 2.071, h-index: 82)
Advances in Anesthesia     Full-text available via subscription   (Followers: 24, SJR: 0.169, h-index: 4)
Advances in Antiviral Drug Design     Full-text available via subscription   (Followers: 3)
Advances in Applied Mathematics     Full-text available via subscription   (Followers: 6, SJR: 1.054, h-index: 35)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 10, SJR: 0.801, h-index: 26)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 21, SJR: 1.286, h-index: 49)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 16, SJR: 3.31, h-index: 42)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.277, h-index: 43)
Advances in Botanical Research     Full-text available via subscription   (Followers: 3, SJR: 0.619, h-index: 48)
Advances in Cancer Research     Full-text available via subscription   (Followers: 25, SJR: 2.215, h-index: 78)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 9, SJR: 0.9, h-index: 30)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 2.139, h-index: 42)
Advances in Cellular and Molecular Biology of Membranes and Organelles     Full-text available via subscription   (Followers: 12)
Advances in Chemical Engineering     Full-text available via subscription   (Followers: 24, SJR: 0.183, h-index: 23)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.665, h-index: 29)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 8, SJR: 1.268, h-index: 45)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 28, SJR: 0.938, h-index: 33)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 18, SJR: 2.314, h-index: 130)
Advances in Computers     Full-text available via subscription   (Followers: 16, SJR: 0.223, h-index: 22)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 11)
Advances in Digestive Medicine     Open Access   (Followers: 4)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 22)
Advances in Ecological Research     Full-text available via subscription   (Followers: 39, SJR: 3.25, h-index: 43)
Advances in Engineering Software     Hybrid Journal   (Followers: 25, SJR: 0.486, h-index: 10)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 40, SJR: 5.465, h-index: 64)
Advances in Exploration Geophysics     Full-text available via subscription   (Followers: 3)
Advances in Fluorine Science     Full-text available via subscription   (Followers: 8)
Advances in Food and Nutrition Research     Full-text available via subscription   (Followers: 43, SJR: 0.674, h-index: 38)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 14)
Advances in Genetics     Full-text available via subscription   (Followers: 15, SJR: 2.558, h-index: 54)
Advances in Genome Biology     Full-text available via subscription   (Followers: 12)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 2.325, h-index: 20)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 20, SJR: 0.906, h-index: 24)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.497, h-index: 31)
Advances in Human Factors/Ergonomics     Full-text available via subscription   (Followers: 24)
Advances in Imaging and Electron Physics     Full-text available via subscription   (Followers: 2, SJR: 0.396, h-index: 27)
Advances in Immunology     Full-text available via subscription   (Followers: 34, SJR: 4.152, h-index: 85)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 9, SJR: 1.132, h-index: 42)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 3, SJR: 1.274, h-index: 27)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 4)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 4)
Advances in Life Course Research     Hybrid Journal   (Followers: 7, SJR: 0.764, h-index: 15)
Advances in Lipobiology     Full-text available via subscription   (Followers: 1)
Advances in Magnetic and Optical Resonance     Full-text available via subscription   (Followers: 9)
Advances in Marine Biology     Full-text available via subscription   (Followers: 16, SJR: 1.645, h-index: 45)
Advances in Mathematics     Full-text available via subscription   (Followers: 10, SJR: 3.261, h-index: 65)
Advances in Medical Sciences     Hybrid Journal   (Followers: 5, SJR: 0.489, h-index: 25)
Advances in Medicinal Chemistry     Full-text available via subscription   (Followers: 5)
Advances in Microbial Physiology     Full-text available via subscription   (Followers: 4, SJR: 1.44, h-index: 51)
Advances in Molecular and Cell Biology     Full-text available via subscription   (Followers: 22)
Advances in Molecular and Cellular Endocrinology     Full-text available via subscription   (Followers: 10)
Advances in Molecular Toxicology     Full-text available via subscription   (Followers: 7, SJR: 0.324, h-index: 8)
Advances in Nanoporous Materials     Full-text available via subscription   (Followers: 4)
Advances in Oncobiology     Full-text available via subscription   (Followers: 3)
Advances in Organometallic Chemistry     Full-text available via subscription   (Followers: 15, SJR: 2.885, h-index: 45)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 7, SJR: 0.148, h-index: 11)
Advances in Parasitology     Full-text available via subscription   (Followers: 7, SJR: 2.37, h-index: 73)
Advances in Pediatrics     Full-text available via subscription   (Followers: 21, SJR: 0.4, h-index: 28)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 13)
Advances in Pharmacology     Full-text available via subscription   (Followers: 15, SJR: 1.718, h-index: 58)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 7, SJR: 0.384, h-index: 26)
Advances in Phytomedicine     Full-text available via subscription  
Advances in Planar Lipid Bilayers and Liposomes     Full-text available via subscription   (Followers: 3, SJR: 0.248, h-index: 11)
Advances in Plant Biochemistry and Molecular Biology     Full-text available via subscription   (Followers: 8)
Advances in Plant Pathology     Full-text available via subscription   (Followers: 5)
Advances in Porous Media     Full-text available via subscription   (Followers: 4)
Advances in Protein Chemistry     Full-text available via subscription   (Followers: 18)
Advances in Protein Chemistry and Structural Biology     Full-text available via subscription   (Followers: 19, SJR: 1.5, h-index: 62)
Advances in Psychology     Full-text available via subscription   (Followers: 58)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 5, SJR: 0.478, h-index: 32)
Advances in Radiation Oncology     Open Access  
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 2, SJR: 0.1, h-index: 2)
Advances in Space Research     Full-text available via subscription   (Followers: 337, SJR: 0.606, h-index: 65)
Advances in Structural Biology     Full-text available via subscription   (Followers: 8)
Advances in Surgery     Full-text available via subscription   (Followers: 6, SJR: 0.823, h-index: 27)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 29, SJR: 1.321, h-index: 56)
Advances in Veterinary Medicine     Full-text available via subscription   (Followers: 15)
Advances in Veterinary Science and Comparative Medicine     Full-text available via subscription   (Followers: 13)
Advances in Virus Research     Full-text available via subscription   (Followers: 5, SJR: 1.878, h-index: 68)
Advances in Water Resources     Hybrid Journal   (Followers: 43, SJR: 2.408, h-index: 94)
Aeolian Research     Hybrid Journal   (Followers: 5, SJR: 0.973, h-index: 22)
Aerospace Science and Technology     Hybrid Journal   (Followers: 309, SJR: 0.816, h-index: 49)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.318, h-index: 36)
African J. of Emergency Medicine     Open Access   (Followers: 4, SJR: 0.344, h-index: 6)
Ageing Research Reviews     Hybrid Journal   (Followers: 7, SJR: 3.289, h-index: 78)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 393, SJR: 1.385, h-index: 72)
Agri Gene     Hybrid Journal  
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 15, SJR: 2.18, h-index: 116)
Agricultural Systems     Hybrid Journal   (Followers: 30, SJR: 1.275, h-index: 74)
Agricultural Water Management     Hybrid Journal   (Followers: 38, SJR: 1.546, h-index: 79)
Agriculture and Agricultural Science Procedia     Open Access  
Agriculture and Natural Resources     Open Access   (Followers: 1)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 50, SJR: 1.879, h-index: 120)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.434, h-index: 14)
Air Medical J.     Hybrid Journal   (Followers: 5, SJR: 0.234, h-index: 18)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.285, h-index: 3)
Alcohol     Hybrid Journal   (Followers: 9, SJR: 0.922, h-index: 66)
Alcoholism and Drug Addiction     Open Access   (Followers: 5)
Alergologia Polska : Polish J. of Allergology     Full-text available via subscription   (Followers: 1)
Alexandria Engineering J.     Open Access   (Followers: 1, SJR: 0.436, h-index: 12)
Alexandria J. of Medicine     Open Access  
Algal Research     Partially Free   (Followers: 8, SJR: 2.05, h-index: 20)
Alkaloids: Chemical and Biological Perspectives     Full-text available via subscription   (Followers: 3)
Allergologia et Immunopathologia     Full-text available via subscription   (Followers: 1, SJR: 0.46, h-index: 29)
Allergology Intl.     Open Access   (Followers: 5, SJR: 0.776, h-index: 35)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 6, SJR: 0.158, h-index: 9)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 46, SJR: 4.289, h-index: 64)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 5)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 3)
American Heart J.     Hybrid Journal   (Followers: 46, SJR: 3.157, h-index: 153)
American J. of Cardiology     Hybrid Journal   (Followers: 45, SJR: 2.063, h-index: 186)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 34, SJR: 0.574, h-index: 65)
American J. of Geriatric Pharmacotherapy     Full-text available via subscription   (Followers: 6, SJR: 1.091, h-index: 45)
American J. of Geriatric Psychiatry     Hybrid Journal   (Followers: 15, SJR: 1.653, h-index: 93)
American J. of Human Genetics     Hybrid Journal   (Followers: 30, SJR: 8.769, h-index: 256)
American J. of Infection Control     Hybrid Journal   (Followers: 24, SJR: 1.259, h-index: 81)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 32, SJR: 2.313, h-index: 172)
American J. of Medicine     Hybrid Journal   (Followers: 44, SJR: 2.023, h-index: 189)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 180, SJR: 2.255, h-index: 171)
American J. of Ophthalmology     Hybrid Journal   (Followers: 54, SJR: 2.803, h-index: 148)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 2)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.249, h-index: 88)
American J. of Otolaryngology     Hybrid Journal   (Followers: 23, SJR: 0.59, h-index: 45)
American J. of Pathology     Hybrid Journal   (Followers: 23, SJR: 2.653, h-index: 228)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 21, SJR: 2.764, h-index: 154)
American J. of Surgery     Hybrid Journal   (Followers: 33, SJR: 1.286, h-index: 125)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 12, SJR: 0.653, h-index: 70)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 5)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.066, h-index: 51)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 51, SJR: 0.124, h-index: 9)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 3)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 2, SJR: 0.209, h-index: 27)
Anales de Pediatría (English Edition)     Full-text available via subscription  
Anales de Pediatría Continuada     Full-text available via subscription   (SJR: 0.104, h-index: 3)
Analytic Methods in Accident Research     Hybrid Journal   (Followers: 2, SJR: 2.577, h-index: 7)
Analytica Chimica Acta     Hybrid Journal   (Followers: 38, SJR: 1.548, h-index: 152)
Analytical Biochemistry     Hybrid Journal   (Followers: 161, SJR: 0.725, h-index: 154)
Analytical Chemistry Research     Open Access   (Followers: 8, SJR: 0.18, h-index: 2)
Analytical Spectroscopy Library     Full-text available via subscription   (Followers: 10)
Anesthésie & Réanimation     Full-text available via subscription  
Anesthesiology Clinics     Full-text available via subscription   (Followers: 21, SJR: 0.421, h-index: 40)
Angiología     Full-text available via subscription   (SJR: 0.124, h-index: 9)
Angiologia e Cirurgia Vascular     Open Access  
Animal Behaviour     Hybrid Journal   (Followers: 151, SJR: 1.907, h-index: 126)
Animal Feed Science and Technology     Hybrid Journal   (Followers: 5, SJR: 1.151, h-index: 83)
Animal Reproduction Science     Hybrid Journal   (Followers: 5, SJR: 0.711, h-index: 78)
Annales d'Endocrinologie     Full-text available via subscription   (SJR: 0.394, h-index: 30)
Annales d'Urologie     Full-text available via subscription  
Annales de Cardiologie et d'Angéiologie     Full-text available via subscription   (SJR: 0.177, h-index: 13)
Annales de Chirurgie de la Main et du Membre Supérieur     Full-text available via subscription  
Annales de Chirurgie Plastique Esthétique     Full-text available via subscription   (Followers: 2, SJR: 0.354, h-index: 22)
Annales de Chirurgie Vasculaire     Full-text available via subscription   (Followers: 1)

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Journal Cover Accounting, Organizations and Society
  [SJR: 2.515]   [H-I: 90]   [27 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0361-3682
   Published by Elsevier Homepage  [3034 journals]
  • The moral mechanism of counter accounts: The case of industrial animal
           production
    • Authors: Eija Vinnari; Matias Laine
      Pages: 1 - 17
      Abstract: Publication date: February 2017
      Source:Accounting, Organizations and Society, Volume 57
      Author(s): Eija Vinnari, Matias Laine
      Counter accounts are hoped to present a counterforce to hegemonic discourses and bring about emancipatory change in societies. While the political potential of counter accounts has, to an extent, been examined in prior accounting literature, there is a need to analyse the associated moral dimension. Our purpose in this paper is to advance theoretical understanding of the transformative potential of counter accounts by examining how they mediate the suffering of oppressed groups and how that mediation could lead to public action. Through a conceptual lens combining media studies and critical discourse analysis, we analyse counter accounts of animal production created by social movement activists in Finland. We find that, in general terms, the transformative potential of counter accounts is associated with their ability to act as a form of moral and political education, by repeatedly suggesting to their audiences how to feel about, and act publicly on, the suffering of an oppressed group. The moral engagement of the counter accounts’ audiences takes place through a combination of semiotic cues that simultaneously present the suffering as an objective fact, evoke sympathy towards the oppressed group and present practical options on how to act on the suffering. We also note that counter accounts can give rise to different ethical discourses and practical engagement options depending on the media and semiotic cues employed in their construction. This leaves room for discourses that acknowledge some of the concerns presented in the counter accounts but point towards actions that do not threaten the status quo.

      PubDate: 2017-02-15T08:29:45Z
      DOI: 10.1016/j.aos.2017.01.002
      Issue No: Vol. 57 (2017)
       
  • Assembling international development: Accountability and the
           disarticulation of a social movement
    • Authors: Daniel E. Martinez; David J. Cooper
      Pages: 18 - 32
      Abstract: Publication date: February 2017
      Source:Accounting, Organizations and Society, Volume 57
      Author(s): Daniel E. Martinez, David J. Cooper
      This paper examines how international development funding and accountability requirements are implicated in the so-called disarticulation of a social movement. Based on field studies in Guatemala and El Salvador, we show and explain the way accountability requirements, which encompass management and accounting, legal, and financial technologies, constitute the field of international development through the regulation of heterogeneous social movement organizations. We highlight how accountability enables a form of governance that makes possible the emergence of entities (with specific attributes), while restricting others. Our analysis has implications for governmentality studies that have examined the interrelation of assemblages by analyzing how these interrelations are operationalized at the field level through the Deleuze-and-Guattari-inspired processes of territorialization, coding, and overcoding.

      PubDate: 2017-03-02T08:50:15Z
      DOI: 10.1016/j.aos.2017.02.001
      Issue No: Vol. 57 (2017)
       
  • Tournament group identity and performance: The moderating effect of winner
           proportion
    • Authors: Khim Kelly; Adam Presslee
      Pages: 21 - 34
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Khim Kelly, Adam Presslee
      Tournament incentives are common in organizations, and how characteristics of the tournament group (e.g., tournament group identity) and the tournament incentives (e.g., winner proportion) affect tournament performance are of both practical and theoretical importance. We conduct two experiments in which participants compete for tournament rewards against others in their group. In both experiments, we manipulate the strength of participants' identity with their fellow group members and whether the tournament has a small winner proportion with a single reward or a large winner proportion with multiple rewards. In Experiment 1, we find increasing tournament group identity leads to higher other-regarding preference. We also find other-regarding preference decreases competitiveness more in a large winner proportion tournament compared to a small winner proportion tournament. In Experiment 2, we find increasing tournament group identity decreases performance in a real-effort task under a large winner proportion tournament, but it has no effect on performance under a small winner proportion tournament. Together, the two experiments suggest that increasing tournament group identity increases other-regarding preference, and other-regarding preference has a larger negative impact on competitiveness and hence, tournament performance when the winner proportion is large than when it is small. Our results highlight for managers the importance of considering group identity when determining tournament winner proportions.

      PubDate: 2017-02-04T04:08:10Z
      DOI: 10.1016/j.aos.2016.12.001
      Issue No: Vol. 56 (2017)
       
  • Themed Section on Financial Accounting as Social and Organizational
           Practice: Exploring the work of financial reporting
    • Authors: Keith Robson; Joni Young; Mike Power
      Pages: 35 - 37
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Keith Robson, Joni Young, Mike Power


      PubDate: 2017-03-02T08:50:15Z
      DOI: 10.1016/j.aos.2017.01.001
      Issue No: Vol. 56 (2017)
       
  • Representing the market perspective: Fair value measurement for
           non-financial assets
    • Authors: Richard Barker; Sebastian Schulte
      Pages: 55 - 67
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Richard Barker, Sebastian Schulte
      Fair value measurement (FVM) in IFRS calls for a market-oriented representation of economic ‘reality’, whereby the values attributed to rights (assets) and obligations (liabilities) are in principle determined from the perspective of the ‘market participant’ rather than that of the reporting entity. We argue, however, based upon Searle’s analysis of institutional reality, that such rights and obligations exist and are knowable only under certain conditions, that when those conditions hold FVM is not distinctive, and that when they do not hold the requirements of FVM are wishful and incoherent. Based upon this analysis, and using case study data, we explore how FVM is applied in practice to non-financial assets. We find, for a predominance of core operating assets, that fair value is unknowable, because of the absence of the institutional reality on which the FVM idea implicitly depends. In these cases, actors’ representations of fair value were found to be expedient, unstable and ultimately in direct contradiction of the market participant’s perspective that is ‘wished-for’ in IFRS.

      PubDate: 2017-03-02T08:50:15Z
      DOI: 10.1016/j.aos.2014.12.004
      Issue No: Vol. 56 (2017)
       
  • Casting call: The expanding nature of actorhood in U.S. firms,
           1960–2010
    • Abstract: Publication date: Available online 20 June 2017
      Source:Accounting, Organizations and Society
      Author(s): Patricia Bromley, Amanda Sharkey
      Organizational scholars today routinely refer to firms as “actors.” In contemporary uses, the term conveys identity, sovereignty and the capacity for purposive action. Understood in this way, the conceptualization of the firm as an actor is significant in that it diverges from descriptions of the firm as, for example, a “legal fiction” that is the aggregation of individual interests via a web of contracts or merely a vehicle for powerful owners to achieve their goals. In this paper, we draw on a content analysis of 300 annual reports from a sample of 80 large U.S. public firms to examine changes in the extent and nature of actorhood portrayals among businesses between 1960 and 2010. Our examination of how firms presented themselves in their annual reports indicates that society's view of firms as actors both expanded and qualitatively changed during this timeframe. We find that firms increasingly depict themselves as entities with values, agency and responsibility on a growing range of social and economic issues, all of which are consistent with modern notions of actorhood. This transformation corresponds to broader cultural shifts, such as the trend towards managerialism and the explosion of hard and soft law. Overall, we show that institutional pressures do more than provide a set of institutional constraints for “embedded agency”: More fundamentally, cultural shifts constitute firms as actors.

      PubDate: 2017-06-21T08:55:09Z
       
  • Financialization as strategy: Accounting for inter-organizational value
           creation in the European real estate industry
    • Authors: Sebastian Botzem; Leonhard Dobusch
      Abstract: Publication date: Available online 9 June 2017
      Source:Accounting, Organizations and Society
      Author(s): Sebastian Botzem, Leonhard Dobusch
      Financialization–the increasing relevance of financial markets, financial actors and financial logics–and the related rise of originate-to-distribute-cycles in the mortgage industry have been considered key explanations for the emergence of financial crises. Analyzing a case study in the European real estate industry, we show how actors strategically manage inter-organizational relations and take advantage of rising asset prices, through refinancing on the basis of loan-to-value even before the originate-to-distribute-cycle of the mortgage industry unfolds. Valuation and accounting are core practices of financialized business models that evolve around management fees, which serve as value carriers and bring potential future profits into the present. Auditing also plays a role as it legitimizes these business activities and facilitates jurisdictional arbitrage. We contribute to the accounting literature by explaining how the strategic configuration of a valuation-accounting nexus leads to organizational short-termism and rewards unsustainable business activities in the real estate industry.

      PubDate: 2017-06-11T01:40:41Z
      DOI: 10.1016/j.aos.2017.05.001
       
  • Oral-aural accounting and the management of the Jesuit corpus
    • Authors: Jose Bento da Silva; Nick Llewellyn; Fiona Anderson-Gough
      Abstract: Publication date: Available online 27 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Jose Bento da Silva, Nick Llewellyn, Fiona Anderson-Gough
      The roles of written and visual accounting techniques in establishing conditions of possibility in modern management decision making are well documented. In contrast, this paper looks beyond the “grammatocentric”, and analyzes a practice of oral accounting – the Account of Conscience – that began in the Society of Jesus in the sixteenth century, and has persisted largely unchanged to the present day. In this practice, we see historically relevant pastoral practices evolving into techniques of government that begin to resemble modern governmentality. The paper compels a more general consideration of oral–aural practices and their role in constructing relationships of authority and accountability.

      PubDate: 2017-05-01T03:08:03Z
      DOI: 10.1016/j.aos.2017.04.003
       
  • Audit time pressure and earnings quality: An examination of accelerated
           filings
    • Authors: Tamara A. Lambert; Keith L. Jones; Joseph F. Brazel; D. Scott Showalter
      Abstract: Publication date: Available online 24 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel, D. Scott Showalter
      Using publicly available data from annual reports, we find that SEC rule changes (33-8128 and 33-8644) that impose time pressure on the audits of registered firms have a negative impact on earnings quality, which we interpret as evidence of lower audit quality. Consistent with our predictions, we find that the 10-K accelerations reduced audit quality only when it actually reduced the number of days from year-end to audit report date, and that this effect was more acute for smaller, accelerated filers and during the initial deadline change (relative to the second). We also provide insights into the quality of these audits by conducting a survey of thirty-two retired audit partners. Survey results underscore the challenges time pressure imposes on receiving and evaluating complex valuations (such as for derivatives, pensions, and goodwill) and resolving audit adjustments.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.03.003
       
  • Organization identity and earnings manipulation
    • Authors: Margaret A. Abernethy; Jan Bouwens; Peter Kroos
      Abstract: Publication date: Available online 18 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Margaret A. Abernethy, Jan Bouwens, Peter Kroos
      Management scholars are beginning to provide empirical evidence that organization identity (OI) can be a powerful means of reducing agency costs. We examine whether an individual's identity with the firm influences the agency costs associated with incentive contracts, namely earnings manipulation. Based on OI theory, we expect that managers who identify with the firm gain utility by taking actions that in their view benefits the firm, and experience disutility from taking actions that are harmful to the firm. Drawing on a third-party survey database, we find that performance-based compensation is associated with higher levels of earnings manipulation. Importantly, we also find that managers with incentive-based compensation engage in lower levels of opportunistic earnings manipulation when they identify with the firm.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.04.002
       
  • Goffman's theory of frames and situated meaning-making in performance
           reviews. The case of a category management approach in the French retail
           sector
    • Authors: Philippe Lorino; Damien Mourey; Géraldine Schmidt
      Abstract: Publication date: Available online 18 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Philippe Lorino, Damien Mourey, Géraldine Schmidt
      Following the scholarly view of accounting as a social practice, this research explores the role of accounting in managers' ongoing efforts to effectively understand and influence organizational change in the course of a series of review meetings. To study the role of accounting in meaning-making processes - i.e. collective processes of ascribing meanings to experienced social situations - we develop a processual and semiotic view of Goffman's theory of frames. Central to the paper's argument is the concept of framing, defined as an ongoing social process of context production in an unfolding situation. In this perspective, accounting numbers are viewed as signs mediating situated interactions. This theoretical framework is applied to complex situations of negotiation between a retailer and sixteen suppliers, under a category management approach. The crucial finding of our research, illustrated empirically, is the plurality of competing frames and the occurrence of frame-shifting episodes, the process by which one frame is suddenly replaced with another frame that has a deeply different way of narrating the situation: this process is triggered by a specific event, and the frame shift has potentially significant effects on practices. The case study highlights the mediating role of frames, and the plasticity and vulnerability of framing processes. It exemplifies the dual nature of accounting numbers in situated meaning-making: they can be viewed simultaneously as generic models - parts of social frames - and singular events - parts of the current situation. Due to this dual nature, they can act as mediators between a singular situation and socially-constructed, generic classes of meaning.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.03.004
       
  • The Q&A: Under surveillance
    • Authors: Santhosh Abraham; Matthew Bamber
      Abstract: Publication date: Available online 18 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Santhosh Abraham, Matthew Bamber
      Drawing on theories of surveillance and interaction ritual, we explore the incentives (disincentives) to analyst participation during the question-and-answer session (Q&A) which concludes firms’ results presentations. Analysis of our qualitative data shows that interrogation strategies and behaviours are influenced by a combination of regulatory and ritual codes. Furthermore, the presence of surveillance technologies and networks exacerbate the risks and rewards faced by analysts during this interactive information exchange. In turn, we find that the common conceptualisation of the Q&A as an ostensibly economic event, underpinned by information retrieval, is overly simplistic. The gaze of surveillance transforms the Q&A into a dramaturgical encounter, where impression management techniques are important. From this, we develop a descriptive framework to explain public interrogation strategies and behaviours. Our work will help future researchers better understand investor-manager meetings. Furthermore, we propose that our descriptive framework has extensions to similar public interrogation settings.

      PubDate: 2017-04-24T17:47:35Z
       
  • Assembling international development: Accountability and the
           disarticulation of a social movement
    • Authors: Daniel E. Martinez; David J. Cooper
      Abstract: Publication date: Available online 17 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Daniel E. Martinez, David J. Cooper
      This paper examines how international development funding and accountability requirements are implicated in the so-called disarticulation of a social movement. Based on field studies in Guatemala and El Salvador, we show and explain the way accountability requirements, which encompass management and accounting, legal, and financial technologies, constitute the field of international development through the regulation of heterogeneous social movement organizations. We highlight how accountability enables a form of governance that makes possible the emergence of entities (with specific attributes), while restricting others. Our analysis has implications for governmentality studies that have examined the interrelation of assemblages by analyzing how these interrelations are operationalized at the field level through the Deleuze-and-Guattari-inspired processes of territorialization, coding, and overcoding.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.02.002
       
  • Reporting accounting changes and their multi-period effects
    • Authors: Scott A. Emett; Mark W. Nelson
      Abstract: Publication date: Available online 14 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Scott A. Emett, Mark W. Nelson
      U.S. GAAP and IFRS require full disclosure of the effects of an accounting change in the year the change is made, but not in future years. However, some accounting changes have multi-period effects. We conduct an experiment to examine whether investors forget to adjust for an accounting change in periods subsequent to the change, and examine the effectiveness of interventions designed to mitigate that tendency. In the experiment, a company changed how it accounts for pension gains and losses, and investors value the company over three consecutive reporting periods. Results indicate that investors gradually forget to adjust for the accounting change over time under the current approach used to disclose accounting changes. These effects are mitigated in post-change periods when investors receive full disclosure of the current effect of the prior accounting change, and to a lesser extent when investors receive a disclosure that includes a simple non-quantitative disclosure that the accounting change occurred. Supplemental analyses indicate that investors rely more on memory-aiding disclosures as the time delay between valuation judgments increases.

      PubDate: 2017-04-17T16:25:48Z
      DOI: 10.1016/j.aos.2017.03.002
       
  • Analysts' qualitative statements and the profitability of favorable
           investment recommendations
    • Authors: Marcus Caylor; Mark Cecchini; Jennifer Winchel
      Abstract: Publication date: Available online 12 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Marcus Caylor, Mark Cecchini, Jennifer Winchel
      In this study, we examine the relation between sell-side analysts' justifications and favorable rating profitability. Using a novel text analysis methodology, we transform analysts' qualitative statements into a content-based text signal. Our results indicate that information contained in analysts' justifications is indeed associated with favorable recommendation profitability, controlling for information in the quantitative summary measures. We also develop trading strategies using our text signal and find that using the text signal generates economically significant returns. Importantly, to increase our understanding of factors associated with favorable rating quality, we disaggregate the text signal into five discrete information categories. Results show that references to historical financial and nonfinancial performance measures contain significant predictive power. Our findings have important implications for investors and financial analysts.

      PubDate: 2017-04-17T16:25:48Z
      DOI: 10.1016/j.aos.2017.03.005
       
  • Auditor selection following auditor turnover: Do peers' choices
           matter?
    • Authors: Xudong (Daniel) Li; Lili Sun; Michael Ettredge
      Abstract: Publication date: Available online 28 March 2017
      Source:Accounting, Organizations and Society
      Author(s): Xudong (Daniel) Li, Lili Sun, Michael Ettredge
      Drawing on social norms and social learning theories, this study investigates the influences of peer (similar) firms' prior choices on whether or not a client chooses to affiliate with a “social norm” audit office in its metropolitan area, following auditor turnover. The office in a metro area auditing the largest number of peer firms along a given similarity dimension is considered to be the social norm office for that dimension. We identify peer firms using four alternative dimensions of similarity: client geographic location, industry affiliation, client size (filing status), and departing auditor type (Big N versus non-Big N). Using a large sample of auditor changes from the years 2001–2012, we find that for every dimension of similarity, the propensity of a client to select a norm (as opposed to a non-norm) audit office as the succeeding auditor is positively associated with 1) the proportion of its peers audited by the “norm” office in the prior year (i.e., social norm evidence) and 2) the proportion of its auditor-switching peers selecting a “norm” audit office in the prior year (i.e. social learning evidence). Social norm and social learning evidence provided by “more similar” peers has greater effect than evidence provided by “less similar” peers across all four dimensions of peer similarity. Further analysis suggests that social norm and learning evidence has incremental power (beyond each other) in explaining auditor selection, with norm evidence exhibiting a larger effect than learning evidence. An analysis of the implementation of SOX 404(b) mandatory internal control audits in 2004 shows that clients' tendency to choose pre-existing social norm audit offices can be disrupted by exogenous events.

      PubDate: 2017-04-03T15:03:54Z
      DOI: 10.1016/j.aos.2017.03.001
       
  • Mandatory management disclosure and mandatory independent audit of
           internal controls: Evidence of configural information processing by
           investors
    • Authors: Khim Kelly; Hun-Tong Tan
      Pages: 1 - 20
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Khim Kelly, Hun-Tong Tan
      We conduct an experiment where alumni participants from a Canadian accounting and finance undergraduate program assume they are in one of four regulatory regimes (manipulated between-subjects) and make investment potential evaluations for two firms (manipulated within-subjects): a firm disclosing no material weaknesses (No-MW disclosure firm) and a firm disclosing material weaknesses (MW disclosure firm) in internal controls over financial reporting (ICFR). We find evidence of configural information processing. For the No-MW disclosure firm, mandatory (versus voluntary) disclosure of ICFR material weaknesses and mandatory (versus voluntary) independent ICFR audit are substitutes in enhancing investment potential evaluations. However, for the MW disclosure firm, neither mandatory disclosure nor mandatory audit has any effect on investment potential evaluations. Supplementary experiments with undergraduate participants suggest that the pattern of configural information processing is a function of participants' knowledge of company disclosure incentives and the assurance value of an audit, wherein undergraduates with lower levels of knowledge are less able to perceive the effects of mandatory disclosure and mandatory audit on investment potential evaluations. Our findings have implications for regulators who are concerned about balancing the costs and benefits of different regulatory mechanisms.

      PubDate: 2016-12-27T16:32:27Z
      DOI: 10.1016/j.aos.2016.12.002
      Issue No: Vol. 56 (2016)
       
  • Interlingual translation of the International Financial Reporting
           Standards as institutional work
    • Authors: Jaana Kettunen
      Abstract: Publication date: Available online 22 November 2016
      Source:Accounting, Organizations and Society
      Author(s): Jaana Kettunen
      The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the linguistic equivalence between the IFRS and their translations. As translation lies at the interface between transnational standard-setting and local implementation, examining the IFRS translation offers further insight into the complex institutional interactions and practices that support transnational regulation. The article identifies the commonalities and discrepancies between the translation policies of the EU and the IFRS Foundation, and analyses the translation as a contested area of expertise involving multiple, recurrently changing constituents.

      PubDate: 2016-11-28T05:50:24Z
      DOI: 10.1016/j.aos.2016.10.001
       
  • Relative reliability and the recognisable firm: Calculating goodwill
           impairment value
    • Authors: Jari Huikku; Jan Mouritsen; Hanna Silvola
      Abstract: Publication date: Available online 21 April 2016
      Source:Accounting, Organizations and Society
      Author(s): Jari Huikku, Jan Mouritsen, Hanna Silvola


      PubDate: 2016-04-22T11:21:46Z
      DOI: 10.1016/j.aos.2016.03.005
       
 
 
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