The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
The roles of accounting in organizations and society
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667 · cited 1×
“Arising from these studies, there is now a growing awareness of the need to understand the bases on which interests in accounting are determined, articulated and deliberated (Watts & Zimmerman, 1978, 1979).”
Budget use and managerial performance
Otley, D. T. (1978) · Journal of Accounting Research · doi:10.2307/2490414 · Cited by 623
MANAGERIAL AND ORGANIZATIONAL FACTORS ASSOCIATED WITH COMPANY PERFORMANCE PART I
Child, J. (1974) · Journal of Management Studies · doi:10.1111/j.1467-6486.1974.tb00693.x · Cited by 536
Cited by
Accounting and the construction of the governable person
Miller, P., & O'Leary, T. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90039-0 · Cited by 1,505
The archeology of accounting systems
Hopwood, A. G. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90038-9 · Cited by 1,265
Self-citationConstructing and contesting legitimacy and accountability in polycentric regulatory regimes
Black, J. (2008) · Regulation & Governance · doi:10.1111/j.1748-5991.2008.00034.x · Cited by 1,215
Accounting in its social context: Towards a history of value added in the United Kingdom
Burchell, S., Clubb, C., & Hopwood, A. G. (1985) · Accounting, Organizations and Society · doi:10.1016/0361-3682(85)90002-9 · Cited by 808
Self-citationAccounting numbers as “inscription”: Action at a distance and the development of accounting
Robson, K. (1992) · Accounting, Organizations and Society · doi:10.1016/0361-3682(92)90019-o · Cited by 721
Metadata
- Authors
- Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1980-01
- Volume
- 5
- Issue
- 1
- Pages
- 5-27
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2007870489
- Cited by
- 1,506
- References
- 3
- FWCI
- 41.41
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The roles of accounting in organizations and society. https://app.cochat.ai/papers/10.1016/0361-3682(80)90017-3
- The paper
- Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(80)90017-3
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
