Journal of Accounting & Organizational Change
Issue(s) available: 75 – From Volume: 1 Issue: 1, to Volume: 19 Issue: 6
Volume 19
Volume 18
Volume 17
Volume 16
Volume 14
Volume 12
Volume 11
Volume 10
Volume 9
Volume 8
Volume 6
Volume 5
Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies
Christian Friedrich, Reiner QuickWhistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and…
Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia
Umar Habibu Umar, Egi Arvian Firmansyah, Muhammad Rabiu Danlami, Mamdouh Abdulaziz Saleh Al-FaryanThis paper aims to examine the effects of corporate governance mechanisms (board chairman independence, board independent director meeting attendance, audit committee size and…
Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices
Jacqueline Jarosz Wukich, Erica L. Neuman, Timothy J. FogartyAlbeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims…
Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran
Hasan Valiyan, Mohammadreza AbdoliThe purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.
Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia
Hawa Ahmad, Suhaiza Ismail, Zamzulaila ZakariaDrawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of…
Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?
Guillaume PlaisanceIn the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer…
Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda
Benjamin Awuah, Hassan Yazdifar, Hany ElbardanThe Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to…
Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda
Margarida Isabel Liberato, Inna Choban de Sousa Paiva, Rogério SerrasqueiroThe purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in…
An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh
Md Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful AlamThis study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy  
Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghana
Kwame Oduro Amoako, Keith Dixon, Isaac Oduro Amoako, Emmanuel Opoku Marfo, James Tuffour, Beverley Rae LordWith the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study…
Situated rationalities in response to institutional complexity: the role of management accounting practices
Fabiano Siqueira de Oliveira, Octávio Ribeiro de Mendonça Neto, Jose Carlos Tiomatsu Oyadomari, Claudio de Araújo WanderleyThis study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.
It is a balancing act: understanding the key audit matters disclosure in the context of a developing country
Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim, Abu Taher MollikThis study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting…
Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries vis a vis Eastern EU countries
Emmanuel C. Mamatzakis, Lorenzo Neri, Antonella RussoThis study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-Ã -vis the Western…
The moderating effects of strategy on the relation of working capital management with profitability
Orestes VlismasThis study aims to explore the moderating effects of strategy on the relationship between working capital management (WCM) and profitability.
Technology adoption in accounting: the role of staff perceptions and organisational context
Denise Jackson, Christina AllenTechnology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value…
Translation of the management control system in a privatised solid waste management network
Nur Azliani Haniza Che Pak, Suhaiza Ismail, Norhayati Mohd AlwiThe purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a…
The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality
Nathanaël Betti, Steven DeSimone, Joy Gray, Ingrid PoncinThis research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.
Measuring industry managerial discretion: a comparative study in the UK
Bolaji Iyiola, Richard TraffordThe theory of managerial discretion and the direct insights it provides in the understanding of the varying impact strategic and operational actions have on organizational change…
Management accounting practices and organizational change aspects in the public sector: contextual/processual approach
Nizar Mohammad Alsharari, Bobbie DanielsThe study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…
The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory
Nizar Mohammad AlsharariThis paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This…
The current role of management accounting: paradigm shift and future challenges
Elsa Pedroso, Carlos F. GomesThis paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Information systems quality in management accounting and management control effectiveness
Kevin L. Papiorek, Martin R.W. HieblSeveral conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…
Management control for process orientation: a systematic literature review of configurations and packages
Markus Brenner, Andreas Wald, Ronald GleichProcess orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control…
Royal family board directors and the level of ESG disclosures in GCC listed firms
Mahmoud Arayssi, Mohammad JiziThis study aims to examine the role of royal family members’ board of directors, as a specific aspect of corporate governance, on the firm’s environmental, social and governance…
CSR reporting in Arab countries: the emergence of three genres
Muatasim Ismaeel, Zarina ZakariaThis paper aims to explain how companies in the region of Arab countries respond to the institutional diffusion of a new communication genre like corporate social responsibility…
Dysfunctional behaviour in university accounting schools: a tale of management control
Basil Tucker, Lee D. Parker, Glennda E.M. ScullyThe purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting…
Strategic management accounting revisited: building on insights from the business model field
Robin Roslender, Susan Hart, Christian NielsenThis paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the…
Enterprise risk management literature: emerging themes and future directions
Taha Ahmad Jaber, Sabarina Mohammed ShahThis study aims to identify the publication phase, performance and scientific contributions of research papers related to enterprise risk management (ERM) and to visualise the…
ACCOUNTQUAL: a scale for measuring accounting service quality
Vitor Azzari, Emerson Wagner Mainardes, Aziz Xavier BeiruthThis study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque
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