Journal of Accounting & Organizational Change: Volume 11 Issue 1

Material legitimacy: Blending organisational and stakeholder concerns through non-financial information disclosures

John Dumay, Geoff Frost, Cornelia Beck

The purpose of this paper is to present a case study of how two organisations deal with disclosing non-financial information (NI). This is of interest because the reporting of NI…

Controllers as business partners in managerial decision-making: Attitude, subjective norm, and internal improvements

Sebastian Wolf, Barbara E. Weißenberger, Marius Claus Wehner, Rüdiger Kabst

The purpose of this study is to examine whether controllers are willing to and/or general managers are expecting them to act as business partners and, hence, to analyze the…

A configuration approach to management control systems design in service organizations

Sofiah Md. Auzair

The purpose of this study is to utilize a configuration approach to examine the relationships between multiple contingent variables and management control systems (MCS) in service…

Think (not so) straight, talk (not so) straight: Andersen’s failure to navigate its institutional environment

Timothy J. Fogarty

This paper aims to provide an analysis of the choices Arthur Andersen faced in dealing with the crisis that ultimately let to its downfall in 2001-2002.

Accounting firm partners to public corporation employees: An exploration of implications and responses in a failed accounting company

Mark Edward Pickering

The purpose of this paper is to explore the implications on former accounting firm partners becoming employees of a publicly owned accounting corporation, the responses of the…

Management control and leadership styles in family business: An Indonesian case study

Sujoko Efferin, Monika S. Hartono

This study aims to provide insight into the meaning and perceptions of leadership and its subsequent management control system (MCS) practices in family business in less developed…