Journal of Accounting & Organizational Change
Issue(s) available: 73 – From Volume: 1 Issue: 1, to Volume: 19 Issue: 6
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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…
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.
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…
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.
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…
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…
Public value accounting and the use of performance measurements as a management tool in a context of various assessments
Linda Höglund, Maria Mårtensson, Pia NylinderThe purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a…
Commensuration of health-care quality standards through hospital accreditation: from measurement weapon to management tool?
Miguel Vega, Joao Vieira da CunhaThe purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that…
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…
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…
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…
Translating quality criteria in university accreditation
Lise Degn, Miriam Madsen, Katja BrøggerThe purpose of this paper is to explore how Danish higher education institutions (HEIs) navigate the demands and expectations of accreditation procedures, and how the limited…
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.
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 of moral…
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 accounting…
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.
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 employing…
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 quality…
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 commitment to…
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 eco-learning…
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 model…
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 gender…
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque
Further Information
