The value of corporate accounting reports: Arguments for a political economy of accounting

Theory of the firm: Managerial behavior, agency costs and ownership structure

1976 • 62,465 citations

Institutionalized Organizations: Formal Structure as Myth and Ceremony

1977 • 25,202 citations

Judgment under Uncertainty: Heuristics and Biases

1974 • 24,440 citations

The Nature of the Firm

1937 • 23,029 citations

Determinants of corporate borrowing

1977 • 13,054 citations

Telling more than we can know: Verbal reports on mental processes.

1977 • 10,326 citations

Production, Information Costs and Economic Organization

1996 • 9,220 citations

Moral Hazard and Observability

1979 • 8,356 citations

Social Choice and Individual Values.

1951 • 8,132 citations

The Structure of Scientific Revolutions

2017 • 5,532 citations

The External Control of Organizations.

1978 • 5,226 citations

Social Choice and Individual Values

1952 • 4,679 citations

Power: A Radical View

1974 • 4,660 citations

Falsification and the Methodology of Scientific Research Programmes

1970 • 4,116 citations

Micromotives and Macrobehavior

1981 • 4,009 citations

Falsification and the Methodology of Scientific Research Programmes

1976 • 3,992 citations

One-Dimensional Man: Studies in the Ideology of Advanced Industrial Society

2021 • 3,720 citations

Criticism and the Growth of Knowledge

1970 • 3,198 citations

The Rise of Professionalism: A Sociological Analysis.

1978 • 3,053 citations

Collective Choice and Social Welfare

1972 • 2,698 citations

Towards A Positive Theory of the Determination of Accounting Standards

2006 • 2,445 citations

The Structure of Scientific Revolutions

1984 • 2,244 citations

The State in Capitalist Society.

1970 • 2,050 citations

The fiscal crisis of the state

1973 • 2,003 citations

The Coming Crisis of Western Sociology.

1971 • 1,653 citations

BOUNDED RATIONALITY, AMBIGUITY, AND THE ENGINEERING OF CHOICE

1988 • 1,647 citations

What is this thing called science?

2014 • 1,567 citations

Bounded Rationality, Ambiguity, and the Engineering of Choice

1978 • 1,434 citations

Foundations of Finance.

1977 • 1,197 citations

Professions and Power.

1975 • 1,161 citations

Financial statement analysis

2007 • 1,153 citations

The Roles of Accounting in Organizations and Society

2005 • 1,150 citations

What is this thing called science?

1999 • 1,128 citations

Where do markets come from?

2004 • 1,074 citations

Where Do Markets Come From?

1981 • 1,066 citations

Financial Reporting: An Accounting Revolution.

1982 • 1,046 citations

Knowledge and Human Interests.

1973 • 999 citations

The Theory and Measurement of Business Income

1961 • 990 citations

Information and Efficiency: Another Viewpoint

1969 • 962 citations

Information and Efficiency:Another Viewpoint

1972 • 902 citations

Organizational Decision Making as a Political Process: The Case of a University Budget

1974 • 805 citations

Accounting in its social context: Towards a history of value added in the United Kingdom

1985 • 781 citations

Anomalies in relationships between securities' yields and yield-surrogates

1978 • 779 citations

The demand for and supply of accounting theories : the market for excuses

1979 • 679 citations

The normative origins of positive theories: Ideology and accounting thought

1982 • 625 citations

Theory of Accounting Measurement.

1976 • 615 citations

Corporate Financial Statements, A Product of the Market and Political Processes

1977 • 612 citations

Who accepts Savage's axiom?

1974 • 580 citations

Power: Its Forms, Bases and Uses

1981 • 489 citations

The Coming Crisis of Western Sociology.

1971 • 444 citations

Stockholder-bondholder conflict and dividend constraints

1982 • 414 citations

Micromotives and Macrobehaviour.

1980 • 400 citations

Towards a political economy of accounting: An empirical illustration of the cambridge controversies

1980 • 361 citations

The everyday accountant and researching his reality

1983 • 350 citations

Power: Its Forms, Bases, and Uses.

1981 • 348 citations

Some results on incentive contracts with applications to education and employment, health insurance, and law enforcement.

1978 • 344 citations

Modern Political Economy.

1978 • 326 citations

Theory of the measurement of enterprise income

1970 • 324 citations

Cost Determination: A Conceptual Approach

1976 • 316 citations

Theoretical Welfare Economics

1959 • 306 citations

Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work

1974 • 301 citations

Concentration in Modern Industry

1977 • 297 citations

Behavioral Decision Theory: Processes of Judgment and Choice

1981 • 296 citations

Corporate Signaling, External Accounting, and Capital Market Equilibrium: Evidence on Dividends, Income, and Extraordinary Items

1978 • 281 citations

Knowledge and Human Interests.

1975 • 266 citations

The Rise of “Economic Consequences”

2010 • 259 citations

Collective choice and social welfare

1982 • 244 citations

Theoretical Welfare Economics

1958 • 235 citations

Organizational Performance: Recent Developments in Measurement

1981 • 231 citations

The Evolution of Giant Firms in Britain.

1977 • 220 citations

Forging Accounting Principles in Five Countries: A History and an Analysis of Trends

1971 • 212 citations

Financial statement analysis

2020 • 194 citations

Handbook of Financial Economics.

1980 • 184 citations

Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report

1979 • 178 citations

Market failure fallacies and accounting information

1980 • 175 citations

The Methodology of Positive Accounting

2007 • 172 citations

Disclosure regulation and public policy a sociohistorical reappraisal

1982 • 152 citations

INTERPERIOD TAX ALLOCATION, EARNING EXPECTATIONS, AND THE BEHAVIOR OF SECURITY PRICES

1972 • 148 citations

UK Industry and the World Economy: A Case of de-Industrialization?

1977 • 142 citations

The Evolution of Giant Firms in Britain.

1978 • 142 citations

Accounting policy decisions and capital market research

1980 • 137 citations

Information inductance and its significance for accounting

1977 • 134 citations

`Objective' Interests and the Sociology of Power

1981 • 133 citations

Objectives of financial statements

1973 • 129 citations

Demystifying Social Statistics

1980 • 120 citations

The proposed elimination of full cost accounting in the extractive petroleum industry

1979 • 113 citations

The Use of Official Statistics in Sociology

1973 • 113 citations

Replacement Cost Accounting.

1975 • 110 citations

Rational Economic Man.

1976 • 104 citations

Statement of Accounting Theory and Theory Acceptance

1978 • 103 citations

Briloff and the Capital Market

1979 • 100 citations

The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures

1980 • 99 citations

Accounting for Research and Development Costs: The Impact on Research and Development Expenditures

1980 • 98 citations

POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD

1982 • 96 citations

Accountancy and the British economy, 1840-1980: The evolution of Ernst & Whinney

1981 • 94 citations

Modern Political Economy

1980 • 91 citations

The institutional investor and financial information

1981 • 91 citations

The Semantic Dimensions of Financial Statements

1972 • 90 citations

Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy

1980 • 89 citations

Accounting Rules and "The Accounting Establishment"

1979 • 88 citations

The Nature of Financial Accounting Objectives: A Summary and Synthesis

1974 • 88 citations

UK industry and the world economy: a case of de-industrialisation?

1977 • 87 citations

Discussion of Accounting for Research and Development Costs: The Impact on Research and Development Expenditures

1980 • 85 citations

The information content of SEC accounting series release no. 190

1980 • 85 citations

Simple theories for complex processes: Accounting policy and the market for myopia

1983 • 80 citations

Corporate social accounting in the United States of America: State of the art and future prospects

1976 • 79 citations

MYTH AND TECHNOLOGY IN THE AMERICAN ACCOUNTING PROFESSION

1982 • 78 citations

The cultural significance of accounts

1973 • 78 citations

Instrumental Reasoning and Systems Methodology

1978 • 78 citations

A Methodology for Measuring the Understandability of Financial Report Messages

1979 • 75 citations

Measurement of Meaning in Financial Reports

1973 • 74 citations

Externalities and Financial Reporting

1980 • 71 citations

The Theory and Measurement of Business Income

1962 • 69 citations

Accounting Information Disclosure and Collective Bargaining

1977 • 67 citations

A Descriptive Analysis of Select Input Bases of the Financial Accounting Standards Board

1981 • 67 citations

The adjustment of security returns to the disclosure of replacement cost accounting information

1980 • 64 citations

Class in a Capitalist Society: A Study of Contemporary Britain.

1977 • 59 citations

The Economic and Financial Control of U.K. Nationalised Industries

1980 • 53 citations

Financial reporting: An accounting revolution

1981 • 53 citations

Accounting information and employee decision making

1977 • 53 citations

Problems of British Economic Policy, 1870-1945.

1982 • 52 citations

The Fiscal Crisis of the Capitalist State

1981 • 50 citations

SITING THE ACCOUNTING PROBLEMATIC: TOWARDS AN INTELLECTUAL EMANCIPATION OF ACCOUNTING

1977 • 50 citations

Decision Oriented Financial Accounting

1972 • 46 citations

Research for Accounting Policy: An Overview

2016 • 45 citations

An Assessment of APB Voting Patterns

1977 • 43 citations

Line of Business Reporting and Security Prices: An Analysis of an SEC Disclosure Rule

1977 • 41 citations

Toward a Theory of Financial Accounting: Welfare and Public Information

1981 • 39 citations

The Readability of Chairmen's Statements

1972 • 38 citations

The Ambiguous Notion of Efficiency

1959 • 38 citations

The API and the Design of Experiments

1979 • 37 citations

The Accounting Profession and Disclosure in Published Reports, 1925–1935

1976 • 36 citations

The Rôle of Colonial and Post-Colonial States in Imperialism – a Case-Study of the Sierra Leone Development Company

1978 • 36 citations

A Conceptual Framework for Financial Accounting and Reporting

2015 • 34 citations

Alienation and accountancy

1978 • 32 citations

Planning and control from the perspective of labour: A short presentation of the demos project

1978 • 31 citations

Problems of Implementing the Trueblood Objectives Report

1974 • 30 citations

Economic Analyses and Accounting Techniques: Perspective and Proposals

1979 • 29 citations

Corporate social reporting in action: An evaluation of British, European and American practice

1977 • 29 citations

Power Characteristics of Test Statistics in the Auditing Environment: An Empirical Study

1982 • 29 citations

Corporate Personality As Reflected in Accounting Decisions: Some Preliminary Findings

1964 • 29 citations

Historical cost accounting and its rationality

1981 • 26 citations

How to run a company and run down an economy: the effects of closing down steel-making in Corby

1979 • 26 citations

Accountancy and economic development policy

1973 • 25 citations

The SEC's Influence on Accounting Standards: The Power of the Veto

1981 • 22 citations

The Valuation of Shares and the Efficient-Markets Theory

1977 • 22 citations

Measures of Accuracy and Congruence in the Performance Evaluation of CPA Personnel: Replication and Extensions

1982 • 21 citations

Capitalist profit calculation and inflation accounting

1978 • 20 citations

On the Politics of Accounting Disclosure and Measurement: An Analysis of Economic Incentives

1981 • 20 citations

Accountancy and the British Economy, 1840-1980: The Evolution of Ernst and Whinney.

1982 • 19 citations

Current issues in accounting

1978 • 17 citations

Externalities and Financial Reporting

1980 • 17 citations

Residual (API) Analysis and the Private Value of Information

1979 • 17 citations

SFAS 8 and information inductance: An experiment

1982 • 15 citations

Accounting for British Steel

1984 • 15 citations

On Market Efficiency and Financial Accounting

1977 • 12 citations

Accounting for British Steel

1984 • 11 citations

A Systems Approach to the Analysis of Financial Reporting

1977 • 9 citations

Evidence of the Impact of Inflation Accounting on Share Prices

1975 • 8 citations

An Empirical Investigation of Disclosure, Usage and Usefulness of Corporate Accounting Information

1981 • 7 citations

How to Determine Who Should Get What

1975 • 7 citations

Toward a Theory of Financial Accounting

1980 • 7 citations

A Further Guide to Research on the Economic Consequences of Accounting Information

1981 • 6 citations

International accounting and financial reporting

1976 • 5 citations

Regulation and the Auditing Profession in the USA: The Metcalf Subcommittee's Recommendations Re-examined

1981 • 2 citations

On the Development of Financial Reporting

2003 • 1 citations

Deleted Work

1955 • 0 citations