In memory of Louis R. Pondy

Article Abstract:

A eulogy for Louis R. Pondy (1938 - 1987) is presented by colleagues. Pondy was the head of the Department of Business Administration at the University of Illinois at Urbana-Champaign at the time of his death. His B.Sc. was in physics and his Ph.D. was in organization behavior. His academic interests included game theory, operations research, philosophy and anthropology. He was also engaged in research on budgeting and resource allocation and was the first to connect accounting and organization theory. His later work involved language and symbolism and their relationship to accounting and organizational theory.

Officials and employees, obituary, Pondy, Louis R., Illinois, University of (Urbana-Champaign)

---

Discussion of Covaleski and Aiken

Article Abstract:

In a discussion of the Mark Covaleski and Michael Aiken study, 'Accounting and the Theories of Organization', emphasis is placed on prior collaborative efforts of between accountants and sociologists, and potential future research. The last twenty-five years has produced little collaboration between accountants and sociologists, although there have been focused interactions. Accounting researchers, with a behavioral perspective, are very similar to sociologists, and there is great potential for future joint research, perhaps in a survey paper.

Management science, Covaleski, Mark, Aiken, Michael

---

Discussion of 'social environments and organizational accounting'

Article Abstract:

Three themes from the writing of John Meyer are examined: sociological and environmental factors affect the incidence of accounting; accounting has lateral and reciprocal effects on other aspects of organizational structure; and accounting influences society or the larger cultural environment. The social expectations process and accounting, task interdependencies, collaboration, accounting and the social environment, research designs, implications and problems are discussed.

Usage, Corporate culture, Culture, Incorporation, Meyer, John W.

Similar abstracts:

• Abstracts: Disclosure and the cost of capital: a discussion. An evaluation of "essays on disclosure" and the disclosure literature in accounting
• Abstracts: Education and training requirements for accounting technicians. Tax and ED 33: Should we discount discounting?
• Abstracts: Shelf registrations and shareholder wealth: a comparison of shelf and traditional equity offerings. A comment on excess asset reversions and shareholder wealth
• Abstracts: Auditing functions for internal control systems with interdependent documents and channels. A simulation analysis of the power characteristics of some popular estimators under different risk and materiality levels
• Abstracts: Amortization of intangible assets in a business acquisition. Establishing a useful life is the key to an amortization deduction for intangibles

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.