Accounting, Auditing & Accountability Journal: Volume 6 Issue 2

Losing One’s Reason: On the Integrity of Accounting Academics

Hugh Willmott, Tony Puxty, Prem Sikka

Amplifies and addresses a number of issues raised by Gray (1992) inhis review of the Fabian paper Accounting for Change: Proposals forReform of Audit and Accounting. It explores…

Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century US Cost Accounting History

Thomas Tyson

In a series of related articles, several authors argue that theestablishment of military superintendency at the US Armories in 1841enabled Daniel Tyler′s “pathbreaking inspection”…

A Scale of Perceived Independence: New Evidence on an Old Concept

Roger W. Bartlett

Reports the results of research on the topic of perceived auditorindependence. Consistent with generally accepted auditing standards,independence is defined as the absence of bias…

Personality Profile of Female Public Accountants

Ronald A. Davidson, J. Thomas Dalby

Describes the personality characteristics of a sample of femaleaccountants from public accounting firms in a large Canadian city.Comparisons are made with the general population…

Standardization Issues in Management Accounting Communication

Mohamed E. Bayou

The stock of new terms in management accounting emanating fromexpansion in computer applications, flexible manufacturing systems, andquality controls is expected to grow. Unless a…

Incentive Structure and Group Performance Expectations in a Budgeting Setting: A Descriptive Study

Mohamed E. Abul‐Ezz, John W. Dickhaut

Examines, in a laboratory experiment, the effect of rewardinterdependence and budget difficulty, as components of incentivestructure, on characteristics of group performance…

Self‐regulation in the Public Accounting Profession: The Structural Response of the Large Public Accounting Firms to a Changing Environment

C. Richard Baker

Focuses on large, international public accounting firms and themanner in which these firms attempt to manage a changing environment anddefend against threats to the…