The DOI matches its OpenAlex record; 5 of the 5 references it cites were found in a registry or an index.
Organization Theory and Methodology.
Open accessAbstract
Abstract The foundations are being put in place for a revolution in the science of organizations. Some major analytical building blocks for the development of a theory of organizations are outlined and discussed in this paper. This development of organization theory will be hastened by increased understanding of the importance of the choice of definitions, tautologies, analytical techniques, and types of evidence. The two literatures of agency theory are briefly discussed in light of these issues. Because accounting is an integral part of the structure of every organization, the development of a theory of organizations will be closely associated with the development of a theory of accounting. This theory will explain why organizations take the form they do, why they behave as they do, and why accounting practices take the form they do. Because such positive theories as these are required for purposeful decision making, their development will provide a better scientific basis for the decisions of managers, standard-setting boards, and government regulatory bodies.
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Citations
Cites
Coase, R. H. (1960) · The Journal of Law and Economics · doi:10.1086/466560 · Cited by 18,255
Determinants of corporate borrowing
Myers, S. C. (1977) · Journal of Financial Economics · doi:10.1016/0304-405x(77)90015-0 · Cited by 13,169
Optimal contracts and competitive markets with costly state verification
Townsend, R. M. (1979) · Journal of Economic Theory · doi:10.1016/0022-0531(79)90031-0 · Cited by 3,204
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
Why Is There Mandatory Retirement?
Lazear, E. P. (1979) · Journal of Political Economy · doi:10.1086/260835 · Cited by 2,038
Cited by
Corporate finance and corporate governance
WILLIAMSON, O. E. (1988) · The Journal of Finance · doi:10.1111/j.1540-6261.1988.tb04592.x · Cited by 2,266
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
JENSEN, M. C. (1993) · The Journal of Finance · doi:10.2307/2329018 · Cited by 1,666
The Political Economy of Federalism
Chubb, J. E. (1985) · American Political Science Review · doi:10.2307/1956245 · Cited by 1,444
Financial Accounting Information and Corporate Governance
Bushman, R. M., & Smith, A. J. (2002) · SSRN Electronic Journal · doi:10.2139/ssrn.253302 · Cited by 849
Separation of Ownership and Control
Fama, E. F., & Jensen, M. C. (1998) · SSRN Electronic Journal · doi:10.2139/ssrn.94034 · Cited by 848
Metadata
- Authors
- (Deceased), M. C. J.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1983-04-01
- Volume
- 58
- Issue
- 2
- Pages
- 319-339
- ISSN
- 0001-4826 (ISSN-L)
- OpenAlex
- W7136387702
- Cited by
- 762
- References
- 5
- FWCI
- 8.96
- Type
- journal article
- Language
- en
- Open access
- green
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- (Deceased), M. C. J. (1983). Organization Theory and Methodology. The Accounting Review. https://doi.org/10.2308/tar-4482737
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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.
