Mark W. Dirsmith

Department	Accounting
Position	Emeritus
PSU profile	https://directory.smeal.psu.edu/eu3
OpenAlex	A5087053944
Works (OpenAlex)	86
Citations	5931
h-index	34
Match confidence	high

Top works

• The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms (1998) - Administrative Science Quarterly - cites: 855
• An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category (1988) - Administrative Science Quarterly - cites: 670
• An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations (1993) - Accounting Organizations and Society - cites: 389
• Managerial Accounting Research: the contributions of organizational and sociological theories (1996) - Journal of Management Accounting Research - cites: 316
• The use of budgetary symbols in the political arena: An historically informed field study (1988) - Accounting Organizations and Society - cites: 290
• Informal communications, nonformal communications and mentoring in public accounting firms (1985) - Accounting Organizations and Society - cites: 260
• Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six (1997) - Accounting Organizations and Society - cites: 238
• Budgeting as a means for control and loose coupling (1983) - Accounting Organizations and Society - cites: 237
• The budgetary process of power and politics (1986) - Accounting Organizations and Society - cites: 225
• Coordination and Control in a Government Agency: Contingency and Institutional Theory Perspectives on GAO Audits (1994) - Administrative Science Quarterly - cites: 207
• Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert (2003) - Accounting Organizations and Society - cites: 197
• Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods (1990) - Accounting Organizations and Society - cites: 161
• Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges (1996) - Accounting Organizations and Society - cites: 112
• Monetized medicine: from the physical to the fiscal (2004) - Accounting Organizations and Society - cites: 110
• The Coupling of the Symbolic and the Technical in an Institutionalized Context: The Negotiated Order of the GAO's Audit Reporting Process (1999) - American Sociological Review - cites: 101
• The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs (2013) - Accounting Organizations and Society - cites: 98
• Materiality judgments and audit firm culture: Social-behavioral and political perspectives (1994) - Accounting Organizations and Society - cites: 91
• Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective (1993) - Accounting Organizations and Society - cites: 90
• Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature (2003) - Accounting Organizations and Society - cites: 86
• Sociological Perspectives on Modern Accountancy. (1993) - Contemporary Sociology A Journal of Reviews - cites: 80
• Organizational socialization as instrument and symbol: An extended institutional theory perspective (2001) - Human Resource Development Quarterly - cites: 73
• Inherent risk assessment and audit firm technology: A contrast in world theories (1991) - Accounting Organizations and Society - cites: 71
• Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective (1992) - Accounting Organizations and Society - cites: 64
• On Being Professional in the 21st Century: An Empirically Informed Essay (2014) - Auditing A Journal of Practice & Theory - cites: 64
• The social constitution of regulation: The endogenization of insider trading laws (2012) - Accounting Organizations and Society - cites: 59

Topics

Smeal co-authors

• Sajay Samuel - 5 co-author work(s)
• Steven J. Huddart - 1 co-author work(s)