Journal of Accounting & Organizational Change
Issue(s) available: 68 – From Volume: 1 Issue: 1, to Volume: 18 Issue: 4
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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…
Partner selection as a control mechanism in inter-organizational relationships: a meta-model approach
Hrishikesh DesaiThe purpose of this paper is to develop a meta-model that systematically aggregates and organizes research on “partner selection” in interorganizational relationships…
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…
Understanding the adoption or rejection of management accounting innovations within an SME using Rogers’ conceptual frameworks
Zouhour Ben Hamadi, Christine FournèsThe purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises…
Management control systems effect on the micro-level processes of product innovation
Sharlene Sheetal Narayan Biswas, Chris Akroyd, Norio SawabeUsing institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of…
The Nordic research on accounting in inter-organizational relationships – the foundations of a microprocessual research approach to classical issues
Per Christian Ahlgren, Johnny LindThe purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the…
Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems
Stefano Baraldi, Antonella Cifalinò, Irene Eleonora Lisi, Marco Giovanni RizzoScholars have recognised that an inherent ambiguity underlines the roles of controllers, as they navigate multiple expectations of various organisational counterparts…
Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states
Michalis Bekiaris, Thekla ParapontiThe purpose of this study is to provide an overview of the adoption status of International Public Sector Accounting Standards (IPSAS) within Organisation for Economic…
Enduring corporate political connections and loan contracting: evidence from the GCC countries
Hanan Hasan Almarhabi, Kamran Ahmed, Paul MatherAn important question is whether lenders perceive politically connected firms as having less or higher default risk, and thus provide them with more or less preferential…
Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting
Riccardo Stacchezzini, Cristina Florio, Alice Francesca Sproviero, Silvano CorbellaThis paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports.
Budgetary control and risk management institutionalization: a field study of three state-owned enterprises in China
Johnny Jermias, Yuanlue Fu, Chenxi Fu, Yasheng ChenThe purpose of this study is to examine the design and implementation of enterprise risk management (ERM) in three large Chinese state-owned enterprises and to develop…
Integrated reporting: exploring supervisory board members’ perspectives on the motives, drivers and benefits
Brigitte de Graaff, Bert SteensThe purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have…
An institutional analysis of the risk management process during the COVID-19 pandemic: evidence from an emerging market
Abdelmoneim Bahyeldin Mohamed Metwally, Ahmed DiabThis study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those…
Political affiliation types and corporate social responsibility (CSR) commitment: evidence from Indonesia
Maria Selin, Joni Joni, Kamran AhmedThis study aims to examine the association between political affiliation types and corporate social responsibility (CSR) commitment for listed companies in Indonesia stock…
How centrality bias in subjective evaluation affects positive and negative employee work behavior: a real-effort task experiment
Lufi Yuwana Mursita, Ertambang NahartyoBased on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of…
Understanding the cultural underpinnings of managerial performance reporting (MPR) in Ghana
Randolph Nsor-AmbalaThis study aims to explore the main features of managerial performance reporting (MPR) in Ghana and applied a national social-cultural framework to understanding the MPR practices.
Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions
Steen NielsenThis paper contributes to the literature by discussing the impact of machine learning (ML) on management accounting (MA) and the management accountant based on three…
The changing roles of internal auditors in the Ukrainian central government
Tamara Volodina, Giuseppe Grossi, Veronika VakulenkoThe purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.
Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs
Michael Kuttner, Stefan Mayr, Christine Mitter, Christine DullerSmall- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate…
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…
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…
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…
Sustainability reporting or integrated reporting: Which one is valuable for investors?
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…
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…
Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?
Franziska Grieser, Burkhard PedellThis study aims to explore the controllability of risk culture, identify and categorize risk culture controls used in firms and explore how industry and ownership…
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…
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque
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