Cited by 507Accounting Theory and Financial ReportingAccounting and Organizational ManagementManagement and Organizational Studies

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Miller, Peter, Napier, Christopher·1993·Accounting, Organizations and Society

DOI 10.1016/0361-3682(93)90047-a

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Economy and Society: An Outline of Interpretive Sociology
Weber, M. (2002) · doi:10.1002/9780470755679.ch3 · Cited by 6,868
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Rose, N., & Miller, P. (1992) · British Journal of Sociology · doi:10.2307/591464 · Cited by 3,340
Self-citation
Relevance Lost: The Rise and Fall of Management Accounting
Johnson, T. H., & Kaplan, R. S. (1987) · Medical Entomology and Zoology · Cited by 3,177
Governing economic life
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Miller, P., & O'Leary, T. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90039-0 · Cited by 1,505
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Research works printed but not linked: 4

American Accounting Association, 1970, Report of the Committee on Accounting History, Accounting Review, 53
Hopwood, 1986, Accounting History's Claim to Legitimacy, International Journal of Accounting, 37
Lister, 1984, Accounting as History, International Journal of Accounting, 49
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Authors: Miller, P., & Napier, C.
Affiliations: London School of Economics and Political Science (GB)
ORCID: Napier, Christopher
Venue: Accounting, Organizations and Society
Publisher: Elsevier BV
Published: 1993-10
Volume: 18
Issue: 7-8
Pages: 631-647
ISSN: 0361-3682 (ISSN-L)
DOI: 10.1016/0361-3682(93)90047-a
OpenAlex: W2028247743
Cited by: 506
References: 45
Citations by year: 2026: 11 · 2025: 12 · 2024: 18 · 2023: 12 · 2022: 13 · 2021: 21 · 2020: 26 · 2019: 19 · 2018: 28 · 2017: 27 · 2016: 25 · 2015: 26 · 2014: 16 · 2013: 17 · 2012: 21
FWCI: 39.54
Type: journal article
Language: en
Open access: closed
Licence: www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations: Accounting Organizations and Society (publishedVersion)
RePEc: Research Papers in Economics (submittedVersion)
London School of Economics and Political Science Research Online (London School of Economics and Political Science) (submittedVersion)
Topics: Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Management and Organizational Studies
Keywords: history of accounting, economic calculation, double-entry bookkeeping, Weber, Sombart, management accounting, discounted cash flow, investment decision-making, value added accounting, standard costing

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 ›

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Genealogies of calculation

Overview

Integrity signals

Verification

Claims the paper makes

Claims other papers make about this one

Citations

Cites

Cited by

Related

Metadata

Record

About these checks