Accounting, Organizations and Society

Accounting, Organizations and Society
Title	Accounting, Organizations and Society
Discipline	Accounting
Abbreviation	AOS
Publisher	Elsevier
Country	United Kingdom
Frequency	Monthly
History	1976–present
Impact	8.0

Contents

Accounting, Organizations and Society Accounting, Organizations and Society is an academic journal that examines the relationships among accounting, firms, institutions, and social structures. It engages with studies that bridge Harvard University, London School of Economics, University of Oxford, University of Cambridge, and other leading institutions, attracting contributions from scholars associated with Stanford University, Massachusetts Institute of Technology, Columbia University, University of Chicago, and Yale University. The journal has influenced debates in arenas connected to World Bank, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations, and major corporations like General Electric and Siemens.

History and Development

Founded in 1976 amid shifts in accounting research, the journal emerged contemporaneously with work at University of Manchester, University of Edinburgh, University of Glasgow, University of Toronto, and McGill University. Early editorial networks linked scholars who also affiliated with Australian National University, Monash University, University of Melbourne, University of Sydney, and University of New South Wales. Influential debates surrounding regulatory change brought contributions referencing decisions by Securities and Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Board, and landmark events like the Enron scandal and the Global Financial Crisis (2007–2008). Over decades the journal intersected with research communities around conferences at Academy of Management, American Accounting Association, European Accounting Association, British Accounting and Finance Association, and International Federation of Accountants.

The journal covers interdisciplinary inquiry spanning organizational studies at Princeton University, Cornell University, Dartmouth College, and Brown University; sociological traditions exemplified by work at University of California, Berkeley, University of Michigan, Northwestern University, and University of Pennsylvania; and management scholarship from INSEAD, HEC Paris, London Business School, and Judge Business School. It publishes analyses related to institutional frameworks such as rules from European Commission, policies by Bank of England, initiatives by Federal Reserve System, and reforms tied to laws like the Sarbanes–Oxley Act. Articles address practitioner-relevant topics for firms such as PricewaterhouseCoopers, Deloitte, Ernst & Young, and KPMG.

Contributors draw on theories associated with scholars at University of Warwick, University of Manchester Institute of Science and Technology, University of Amsterdam, Vrije Universiteit Amsterdam, and Erasmus University Rotterdam. Prominent frameworks include institutional theory influenced by studies of Max Weber and Émile Durkheim as mediated through modern work at Johns Hopkins University; actor-network theory associated with Bruno Latour and networks around École des Mines de Paris; critical perspectives grounded in traditions linked to Michel Foucault and debates in journals tied to Cambridge University Press and Oxford University Press. The journal also features research using contingency theory from scholars at University of Illinois Urbana-Champaign and resource dependency perspectives affiliated with University of California, Los Angeles.

Methodological approaches span qualitative fieldwork in settings related to Royal Dutch Shell, BP, ExxonMobil, and Chevron; archival studies utilizing records from British Petroleum, Lloyd's of London, Barclays, and Deutsche Bank; and quantitative analyses employing datasets from Organisation for Economic Co-operation and Development, World Bank Group, International Monetary Fund, and national bodies like Office for National Statistics and U.S. Bureau of Labor Statistics. Topics include financial reporting linked to International Financial Reporting Standards, managerial accounting in corporations like Toyota Motor Corporation, performance measurement in General Motors, governance studies referencing Cadbury Report, risk management analyses influenced by Basel Accords, and sustainability accounting reflecting initiatives by United Nations Environment Programme and Intergovernmental Panel on Climate Change. Mixed-methods designs reference analytic techniques developed at Carnegie Mellon University, University of California, Santa Barbara, and Georgia Institute of Technology.

Work published in the journal has informed policy debates at European Central Bank and Bank for International Settlements and has been cited in advisory reports produced by Council of European National Top Management Schools, Chatham House, and think tanks such as Brookings Institution and Carnegie Endowment for International Peace. Its research shaped corporate governance reforms following scandals involving WorldCom, Lehman Brothers, and Volkswagen, and influenced stewardship practices at multinational firms like Unilever and Nestlé. Practitioners from McKinsey & Company, Boston Consulting Group, Bain & Company, and regulatory bodies such as Financial Conduct Authority have engaged with its findings in designing controls, audit procedures, and reporting regimes.

Category:Accounting journals Category:Academic journals established in 1976