Journal of Accounting & Organizational Change
Issue(s) available: 63 – From Volume: 1 Issue: 1, to Volume: 17 Issue: 4
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
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…
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…
“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…
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…
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.
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…
An alternative model for the comprehension of organizational transformation in emerging economies
Carmenza Gallego, Gregorio Calderón HernándezThis paper aims to comprehend organizational transformation (OT) as a permanent, continuous and iterative system, which integrates large transformations that, in turn…
The importance of management control systems for startup funding – empirical evidence from external financiers
Hanna Schachel, Maik Lachmann, Christoph Endenich, Oliver BreuckerThis study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper…
Does business intelligence mediate the relationship between ERP and management accounting practices?
Mayada Abd El-Aziz Youssef, Habib MahamaThe purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP…
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…
“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…
Carbon disclosure, performance and the green reputation of higher educational institutions in the UK
Anup Kumar Saha, Theresa Dunne, Rob DixonThis study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their…
Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan
Malik Muneer Abu Afifa, Isam SalehThis study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it…
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…
Environmental management accounting, board role performance, company characteristics and environmental performance disclosure
Stephen Korutaro Nkundabanyanga, Bruno Muramuzi, Kassim AlindaThe increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report…
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…
The effect of lean on performance: a longitudinal study of US Hospitals
Huilan ZhangThere has been little empirical research focused on the effect of lean on hospital performance in the form of a consolidated methodology. This paper aims to apply a more…
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…
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.
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque
Further Information
