Towards an enabling research agenda for the accounting/contracting nexus

Accounting Forum

Volumn 28, Issue 4, 2004, Pages 329-348

  Seal, Willie ^a  

^a UNIVERSITY OF BIRMINGHAM   (United Kingdom)

Author keywords

Accounting; Empirical studies; Nexus

Indexed keywords

EID: 23744481933     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2004.08.003     Document Type: Conference Paper

References (76)

1. Adams, J., & Brownsword, R. (1987). The ideologies of contract. Legal Studies, 7, 205-223.
2. Armstrong, P. (1991). Contradiction and social dynamics in the capitalist agency relationship. Accounting, Organizations and Society, 16(1), 1-25.
3. Arrighetti, A., Bachmann, R., & Deakin, S. (1997). Contract law, social norms and inter-firm co-operation. Cambridge Journal of Economics, 21, 171-195.
4. Baiman, S. (1990). Agency research in managerial accounting: A second look. Accounting, Organizations and Society, 15(4), 341-371.
5. Ball, A., & Seal, W. B. (2004). Social justice in a cold climate: Could social accounting make a difference? In Paper for presentation at the fourth Asian Pacific interdisciplinary research in accounting conference, Singapore, 4-6 July.
6. Blau, P. (1964). Exchange and power in social life. New York: Wiley.
7. Boyce, G. (2000). Public discourse and decision making: Exploring possibilities for financial, social and environmental accounting. Accounting, Auditing and Accountability Journal, 13(1), 27-64.
8. Braucher, J. (1990). Contract versus contractarianism: The regulatory role of contract law. Washington and Lee Law Review, Fall, 697-739.
9. Broadbent, J., Dietrich, M., & Laughlin, R. (1996). The development of principal-agent, contracting and accountability relationships in the public sector: Conceptual and cultural problems. Critical Perspectives in Accounting, 7(4), 259-284.
10. Broadbent, J., Ciancanelli, P., Gallhofer, S., & Haslam, J. (1997). Enabling accounting: The way forward? Accounting, Auditing and Accountability Journal, 10(3), 265-275.
11. Broadbent, J., & Laughlin, R. (2002). Accounting choices: Technical and political trade-offs and the UK's private finance initiative. Accounting, Auditing and Accountability Journal, 15(5), 622-654.
12. Broadbent, J., & Laughlin, R. (2003). Control and legitimation in government accountability processes: The private finance initiative in the UK. Critical Perspectives on Accounting, 14(1), 23-48.
13. Broadbent, J., Gill, J., & Laughlin, R. (2003). The development of contracting in the context of infrastructure investment in the UK: The case of the private finance initiative. International Journal of Public Management, 6(2), 173-197.
14. Campbell, D. (1990). The social theory of relational contract: MacNeil as the Modern Proudhon. International. Journal of the Sociology of Law, 18, 75-95.
15. Campbell, D. (1997). The relational constitution of contract and the limits of 'economics': Kenneth Arrow on the social background of markets. In S. Deakin & J. Michie (Eds.), Contracts, co-operation and competition: Studies in economics, management and law (pp. 307-338). Oxford: Oxford University Press.
16. Clark, A. (2003). Jarvis bows to pressure and abandons track maintenance. Guardian, 11 October, p. 4.
17. Collins, H. (1993). The law of contract. London: Butterworths.
18. Collins, H. (1997). Quality assurance in subcontracting. In S. Deakin & J. Michie (Eds.), Contracts, competition and co-operation. Oxford: Oxford University Press.
19. Cooper, D., & Sherer, M. (1984). The value of corporate accounting reports: Towards a political economy of accounting. Accounting, Organizations and Society, 9(3-4), 207-232.
20. Cooper, R., & Slagmulder, R. (2004). Interorganizational cost management and relational context. Accounting, Organizations and Society, 29, 1-26.
21. Cullen, J., & Seal, W. B. (2003). Enabling partnership in the construction industry: A structuration perspective. In Paper presented at the 2nd workshop on accounting and business networks, Stockholm, Sweden, 29-31 August.
22. Deakin, S., & Michie, J. (Eds.). (1997). Contracts, co-operation and competition: studies in economics, management and law. Oxford: Oxford University Press.
23. Deakin, S., Lane, C., & Wilkinson, F. (1997). Contract law, trust relations and incentives for co-operation: A comparative study. In S. Deakin & J. Michie (Eds.), Contracts, co-operation and competition: Studies in economics, management and law (pp. 105-139). Oxford: Oxford University Press.
24. Dekker, H. C. (2004). Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society, 29, 27-49.
25. Doig, S., Ritter, R., Speckhals, K., & Woolson, D. (2001). Has outsourcing gone too far? McKinsey Quarterly, 4, 25-37.
26. Durkheim, E. (1964). The division of labour in society. New York: Free Press.
27. Fox, A. (1974). Beyond contract: Work, power and trust relations. London: Faber and Faber.
28. Frances, J., & Garnsey, E. (1996). Supermarkets and suppliers in the United Kingdom: Systems integration, information and control. Accounting, Organizations and Society, 21, 591-610.
29. Gallhofer, S., & Haslam, J. (1997). The direction of Green accounting policy: Critical reflections. Accounting, Auditing and Accountability Journal, 10(2), 148-174.
30. Giddens, A. (1979). Central problems in social theory. Berkeley, CA: University of California Press.
31. Giddens, A. (1984). The constitution of society. Cambridge: Polity Press.
32. Giddens, A. (1991). The consequences of modernity (paperback edition). Cambridge: Polity Press.
33. Gordon, R. W. (1985). Macaulay, Macneil, and the discovery of solidarity and power in contract law. Wisconsin Law Review, 3, 565-579.
34. Harkansson, H., & Lind, J. (2004). Accounting and network coordination. Accounting, Organizations and Society, 29, 51-72.
35. Hood, C. (1995). The "new public management" in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2-3), 93-109.
36. Hunt, H., & Hogler, R. (1990). Agency theory as ideology: A comparative analysis based on critical legal theory and radical accounting. Accounting, Organizations and Society, 15(5), 437-454.
37. Jensen, M. (1983). Organization theory and methodology. Accounting Review, 50, 319-339.
38. Jensen, M., & Meckling, W. (1976). The theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360.
39. Lamming, R. (1993). Beyond Partnership: Strategies for Lean Supply. New York: Prentice Hall.
40. Lane, C., & Bachmann, R. (1996). The Social Construction of Trust: Supplier Relations in Britain and Germany. Organization Studies, 17, 365-395.
41. Latham, M. (1994). Constructing the team. London: HMSO.
42. Laughlin, R., & Broadbent, J. (1993). Accounting and the law: Partners in the juridification of the public sector. Critical Perspectives in Accounting, December, 337-368.
43. Lindenberg, S., & De Vos, H. (1985). The limits to solidarity: Relational contracting in perspective and some criticism of traditional sociology. Journal of Institutional and Theoretical Economics, 141(4), 558-569.
44. Macaulay, S. (1963a). Non-contractual relations in business. American Sociological Review, 28, 55-69.
45. Macaulay, S. (1963b). The use and non-use of contracts in manufacturing industry. The Practical Lawyer, 9, 13-40.
46. Macneil, I. (1974). The many futures of contract. Southern California Law Review, 47, 691-816.
47. Macneil, I. R. (1978). Contracts: Adjustment of long-term economic relations under classical, neoclassical, and relational contract law. Northwestern University Law Review, 72, 854-905.
48. Macneil, I. R. (1980). The new social contract: An inquiry into modern contractual relations. New Haven and London: Yale University Press.
49. Macneil, I. R. (1986). Exchange revisited: Individual utility and social solidarity. Ethics, 96, 567-593.
50. Macneil, I. R. (1987). Relational contract theory as sociology: A reply to professors Lindenberg and de Vos. Journal of Institutional and Theoretical Economics, 143(2), 272-290.
51. Meyer, J. W. (1986). Social environments and organizational accounting. Accounting, Organizations and Society, 11, 345-356.
52. Michie, J. (1997). Co-operate or compete? New Economy, 4(3), 137.
53. Miller, P. (2001). Governing by numbers: Why calculative practices matter. Social Research, 68, 379-396.
54. Miller, P., & Power, M. (1992). Accounting, law and economic calculation. In M. Bromwich & A. Hopwood (Eds.), Accounting and the law. London: Pitman.
55. Mills, P. A., & Harmon, M. R. (1994). Limitations of the Contractarian Approach to Accounting Regulation: Enforcement of Accounting Contracts, 1843-1931. Critical Perspectives on Accounting, 5, 243-257.
56. Mitchell, A., Sikka, P., & Willmott, H. (1996). Sweeping it under the carpet: The role of accounting firms in money laundering. Discussion Paper 96/12. University of Essex, Colchester.
57. Moore, D. C. (1991). Accounting on trial: The critical legal studies movement and its lessons for critical accounting. Accounting, Organizations and Society, 16(8), 763-791.
58. Mouritsen, J., Hansen, A., & Hansen, C. O. (2001). Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12, 221-244.
59. Olson, O., Guthrie, J., & Humphrey, C. (Eds.). (1998). Global warning! Debating international developments in new public financial management. Oslo: Cappelen Akademisk Forlag.
60. Posner, R. (1992). Economic analysis of law (4th ed.). Boston: Little Brown.
61. Power, M., & Laughlin, R. (1996). Habermas, law and accounting. Accounting, Organizations and Society, 12(5), 441-465.
62. Sako, M. (1992). Prices, quality and trust: Interfirm relations in Britain and Japan. Cambridge: Cambridge University Press.
63. Scapens, R. (1994). Never the mind the gap: Towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301-321.
64. Seal, W. B., & Vincent-Jones, P. (1997). Accounting and trust in the enabling of long-term relations. Accounting, Auditing and Accountability Journal, 9(3), 406-431.
65. Seal, W., Cullen, B., Dunlop, J., Berry, A., & Mirghani, A. A. (1999). Enacting a European supply chain: The role of management accounting. Management Accounting Research, 10, 303-322.
66. Seal, W., Berry, A., & Cullen, J. (2004). Disembedding the supply chain: Institutionalized reflexivity and inter-firm accounting. Accounting, Organisations and Society, 29, 73-92.
67. Solomons, D. (1991). Accounting and social change: A neutralist view. Accounting, Organizations and Society, 16(3), 287-295.
68. Stinchcombe, A. (1985). Contracts as hierarchical documents. In C. Heimer & A. Stinchcombe (Eds.), Organization theory and project management. Oslo: Norwegian University Press.
69. Tinker, T. (1985). Paper Phrophets: a social critique of accounting. London: Holt, Rinehart and Winston.
70. Tinker, T. (1988). Panglossian accounting theories: The science of apologising in style. Accounting, Organizations and Society, 13(2), 165-189.
71. Tinker, T. (1991). The accountant as partisan. Accounting, Organizations and Society, 16(3), 297-310.
72. Tomkins, C. (2001). Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society, 26, 161-191.
73. Watts, R. L., & Zimmermann, J. L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice Hall.
74. Watts, R. L., & Zimmermann, J. L. (1990). Positive accounting theory: A ten year perspective. The Accounting Review, January, 131-156.
75. Williamson, O. E. (1975). Markets and hierarchies: Analysis and antitrust implications. New York: Free Press.
76. Zucker, L. (1986). Production of trust: Institutional sources of economic structure. In B. Staw et al. (Eds.), Research in organizational behaviour (Vol. 8, pp. 1840-1920). Greenwich: JAI Press.