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The monographs and reviews on audit judgment and decision-making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, no such comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This chapter reviews the accounting judgment and decision-making research published during 1972–2010 in the five top-tier accounting journals. It evaluates the characteristics and significance of these studies, their theoretical and methodological strengths and weaknesses, and suggests avenues for future research. The insights into accounting judgment and decision-making research provided in this chapter may be useful for improving the research method, theory development, and hypotheses' formulation stages of future studies. The analysis presented in this chapter may also provide the necessary impetus to strengthen this strand of research in accounting in the future.

The authors analyze how conflicting institutional demands become deployed in organizational storytelling in the context of wildlife documentaries. Documentary producers increasingly feel the pressure to entertain the audience, while simultaneously addressing serious environmental issues. Using a mixed-method analysis of BBC wildlife documentaries produced between 2009 and 2017, the authors identify two narrative strategies, alternation and amplification, to balance demands for entertainment and environmental conservation. Alternation switches entertaining and serious content to offset conservation concerns, while amplification uses entertainment to accentuate conservation. Emotions play a significant role in both ways of storytelling. The findings of this chapter contribute to the literatures on institutional microfoundations, storytelling, and emotions.

The concept of institution has been used by scholars from across a number of disciplines to explain a wide variety of phenomena. However, the philosophical roots of this concept have not been well examined, nor have implications for contemporary institutional analysis been fully appreciated. Returning to the works of Husserl and Merleau-Ponty reveals a depth of thinking that has otherwise been overlooked by institutional theorists. In particular, the author’s analysis reveals two critical insights. First, whereas organizational scholars have closely linked the concepts of institution and taken-for-grantedness, these two concepts were originally understood to be phenomenologically distinct. Second, a detailed examination of Merleau-Ponty’s later work poses the concept of flesh – the twining of the visible and the invisible – as the basis for the interplay of institutions. In turn, the idea of flesh as the foundation of institution invites a more radical reimagining of the growing bifurcation between microfoundations and macrofoundations.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.