Journal of Accounting & Organizational Change
Issue(s) available: 64 – From Volume: 1 Issue: 1, to Volume: 17 Issue: 5
Volume 17
Volume 16
Volume 15
Volume 14
Volume 13
Volume 12
Volume 11
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Issue 4 2015
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Issue 3 2015 Environmental and Sustainability Management Accounting (EMA) for Advancing Sustainability Management
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Issue 2 2015
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Issue 1 2015
Volume 10
Volume 9
Volume 8
Volume 7
Volume 6
Volume 5
Volume 4
Volume 3
Volume 2
Volume 1
From interactive control to IT project performance: examining the mediating role of stakeholder analysis effectiveness
Farzana Asad Mir, Davar RezaniaThis paper aims to unpack the relationship between the interactive use of project control systems (PCS) and project performance by examining the role of stakeholder…
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How regulatory changes are driven by a need for control in reputational scandals: a case study in the German insurance industry
Amra Tica, Barbara E. WeißenbergerThis paper aims to contribute to the understanding of the mechanisms that evolve during reputational scandals and lead to changes in industry regulation. It explores the…
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Internal audit’s evolving performance role: lessons from the South African public sector
Asogan Moodley, Barry Ackers, Elza OdendaalThe formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal…
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Packages of management control systems, entrepreneurial orientation, and performance in Brazilian startups
Anderson Betti Frare, Ana Paula Capuano da Cruz, Carlos Eduardo Facin Lavarda, Chris AkroydThis study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and…
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Accountingisation and the narrative (re)turn of business model information in corporate reporting
Patrizia Di Tullio, Matteo La Torre, John Dumay, Michele Antonio ReaThe debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in…
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Talking about the likelihood of risks: an agent-based simulation of discussion processes in risk workshops
Clemens Harten, Matthias Meyer, Lucia Bellora-BienengräberThis paper aims to explore drivers of the effectiveness of risk assessments in risk workshops.
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An empirical study of sustainability reporting assurance: current trends and new insights
Kholod Fahad Alsahali, Ricardo MalagueñoThis study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that…
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Stakeholder pressure as a driver of risk management practices in public administrations
Fabienne-Sophie Schäfer, Bernhard Hirsch, Christian NitzlDrawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk…
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The dark side of hyperconnectivity in the accounting profession
Sari Mansour, Dima Mohanna, Diane-Gabrielle TremblayThis paper aims to understand the antecedents and consequences of using the smartphone and/or tablet by professional accountants for business purposes outside of regular…
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Sustainability reporting or integrated reporting: Which one is valuable for investors?
Ika Permatasari, Ika Permatasari, I Made NarsaThis research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the…
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“Red” and “green” flags of risk disclosures – identifying associations between positive and negative key phrases and consecutive cumulative abnormal stock returns
Deborah Yvonne Nagel, Stephan Fuhrmann, Thomas W. GuentherThe usefulness of risk disclosures (RDs) to support equity investors’ investment decisions is highly discussed. As prior research criticizes the extensive aggregation of…
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Institutional logics and risk management practices in government entities: evidence from Saudi Arabia
Peter Murr, Nieves CarreraThis study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western…
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Risk governance: exploring the role of organisational culture
Mostafa Kamal Hassan, Mustafa Elkasih Abdulkarim, Hazem Ramadan IsmaelThis study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar.
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Sensemaking and financial management in the decision-making process of farmers
Michael Thomas Hayden, Ruth Mattimoe, Lisa JackThe purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved…
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Evaluating the usefulness of two proposed performance management frameworks: evidence from business practice
Amr Mohamed Said Abdel-Halim, Mirghani N. AhmedThis paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and…
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How do the unintended consequences of performance evaluation systems manifest themselves?
Larissa Marx Welter, Sandra Rolim EnsslinThe objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the…
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An institutional theory perspective on public sector reform and service performance reporting by New Zealand universities
Tarek Rana, Zahir Uddin Ahmed, Anil Narayan, Mingxing ZhengThis paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service…
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Accountability and legitimacy dynamics in an Islamic boarding school
Vogy Gautama Buanaputra, Destri Astuti, Slamet SugiriThis study aims to investigate the dynamics of legitimacy and accountability relationships in an Indonesian boarding school. It examines how the key actors improve and use…
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Adoption of enterprise risk management (ERM) in small and medium-sized enterprises: evidence from Malaysia
Consilz Tan, Su Zy LeeThe critical success factor of enterprises is the ability to identify risks and subsequently adapt to the ever-changing technology, as well as the business environment…
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Institutional pressures influencing environmental management accounting adoption by Malaysian local governments
Che Ku Hisam Che Ku Kassim, Noor Liza Adnan, Roziani AliBecause of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental…
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Do accountability and transparency promote community trust? Evidence from village government in Indonesia
Hafiez Sofyani, Suryo Pratolo, Zakiah SalehThis study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of…
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Evaluation and analysis of SDG reporting: evidence from Africa
Olayinka Adedayo Erin, Omololu Adex BamigboyeThe 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the…
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DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics
Heru Fahlevi, Irsyadillah Irsyadillah, Mirna Indriani, Rina Suryani OktariThis study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian…
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Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland
Lars Balslev, Sof Thrane, Ivar FriisThis paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting…
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Management Control Systems and Innovation: a levers of control analysis in an innovative company
Rúben Silva Barros, Ana Maria Dias Simões da Costa FerreiraBuilding on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the…
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Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives
Dermot McCarthy, Phyllis Alexander, Young JungThis study aims to examine the interrelationship between the employee public service motivations (PSM), organisational corporate social responsibility (CSR) objectives and…
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The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption
Kuralay Mazbayeva, Salima Barysheva, Saule Saulebaevna SaparbayevaThe purpose of this study is twofold. The first objective is to examine the impact of the importance of cost information and product diversity on the adoption of…
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Stratified ontology, institutional pluralism and performance monitoring in Zambia’s health sector
Joseph Phiri, Pinar Guven-UsluThis paper aims to investigate funding and performance monitoring practices in Zambia’s health sector from an institutional and stratified ontology perspective. Such an…
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“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability
Vien Chu, Belinda LukeThis study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in…
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An empirical analysis of SMES’ triple bottom line practices
Jude Edeigba, Chris ArasanmiThis study aims to examine the determinants of small and medium enterprises (SMEs) sustainability practices in New Zealand from the triple bottom line (3BL) perspective…
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Risk management practices and trade facilitation as influenced by public sector reforms: institutional isomorphism
Nizar Mohammad AlsharariThis paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public…
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Promoting fearlessness of change through social intelligence: mediating role of collective efficacy and moderating role of management commitment to change
Meghna GoswamiThis study aims to investigate the influence of social intelligence and collective efficacy on the fearlessness of change. Furthermore, this study investigates the…
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Public sector CFOs and CIOs: impacts of work proximity and role perceptions
James Stephen Denford, Kurt SchobelThe purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.
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ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque
Further Information
