Journal of Accounting & Organizational Change: Volume 1 Issue 2

Management accounting and organisational change: an institutional perspective

Mostafa Kamal Hassan*

Purpose – The paper aims at understanding the potential role of management accounting during a public hospital organisational change within a developing country in transition…

Public sector reform, global trends vs. local needs: the case of a state rental organisation in Fiji

Umesh Sharma, Stewart Lawrence*

Purpose – This paper examines the public sector reforms in Fiji and the introduction of market‐oriented practices in the Public Rental Board (PRB). The tensions between profit…

Australian corporate environmental reporting: a comparative analysis of disclosure practices across voluntary and mandatory disclosure systems

Stacey Cowan, David Gadenne*

Purpose – This paper extends the literature in the environmental disclosure area by examining annual report disclosure practices of Australian companies within the combined…

Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations

Hassan Yazdifar*, Mathew Tsamenyi

Management accounting change and the changing roles of management accountants have dominated both the professional and academic accounting literature in recent years. This paper…