Journal of Accounting & Organizational Change
Issue(s) available: 72 – From Volume: 1 Issue: 1, to Volume: 19 Issue: 6
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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…
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…
Civil society organisations counter conduct about the Agyapa deal of Ghana
Randolph Nsor-AmbalaThe purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana…
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…
Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory
Ahesha PereraThis study aims to examine how different combinations of firm determinants enhance environmental reporting (ER) in New Zealand.
Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance
Mohamed Hegazy, Mohamed Samy El-Deeb, Hosny Ibrahim Hamdy, Yasser Tawfik HalimThis paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of…
Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness
Ali Ebrahimi, Mehdi Safari Gerayli, Hasan ValiyanAn important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence…
Accountants and small businesses: toward a resource-based view
Christine Weigel, Martin R.W. HieblSmall- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by…
Chief financial officer’s educational background from reputable universities and financial reporting quality
Iman Harymawan, Adib Minanurohman, Mohammad Nasih, Rohami Shafie, Ismaanzira IsmailThis study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting…
Influence of formal and informal controls on trust and individual creativity
Januário José Monteiro, Rogério João Lunkes, Fabricia RosaThis study aims to analyze the influence of formal and informal controls on trust and individual creativity.
How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory
Vanderlei dos Santos, Ilse Maria BeurenThis stud aims to analyze the influence that the enabling and coercive management control systems (MCS) have on the individuals’ mental representations and their…
The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation
Christoph Endenich, Maik Lachmann, Hanna Schachel, Joanna ZajkowskaThis paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business…
Investigating the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance
Johnny Jermias, Fatih YigitThe purpose of this study is to investigate the moderating roles of innovation intensity and lenders’ monitoring on the relation between financial slack and performance.
Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation?
Fabricia Rosa, Rogério J. Lunkes, Daiane Antonini Bortoluzzi, Januário José MonteiroThis study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of…
Bean counter to value-adding business partner: the changing role of the accountant and situated rationality in a multinational firm
Dinushika Samanthi, Tharusha GooneratneThis paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka.
Sustainability reporting of major electricity retailers in line with GRI: Australia evidence
Mehadi MamunThis paper aims to comprehensively analyse the sustainability reporting practices of Australian electricity retailers in comparison with global sustainability reporting…
The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh
Bishawjit Chandra Deb, Md. Mominur Rahman, Muhammad Shajib RahmanThis study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh…
The use of integrated reports to enhance stakeholder engagement
Nick Sciulli, Desi AdharianiThe International Integrated Reporting Council (IIRC) has promulgated the production of integrated reports to enhance transparency and encourage improved stakeholder…
An unintended consequence of flexible work arrangements (FWAs) – the role of peer resentment on turnover intentions in public accounting
Magan Calhoun, Vikkie McCarthyAs public accounting firms continue to leverage technology to retain and recruit employees, options for flexible work arrangements (FWAs) expand. However, offering FWAs…
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque
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