Journal of Accounting & Organizational Change: Volume 11 Issue 4

Mitigating inefficiencies in budget spending: evidence from an explorative study

Alexandra Rausch, Friederike Wall

The purpose of this paper is to investigate whether a greater flexibility in the budget time-structure, which allows for shifting budgetary funds beyond the budget year, does, in…

Changes in ownership forms and role of institutional investors in governing public companies in Malaysia: A research note

Hairul Azlan Annuar

The purpose of this paper is to ascertain whether different types of institutional investor in Malaysia are involved in the corporate governance of their investee companies, and…

Management accounting change: critical review and a new contextual framework

Nizar Mohammad Alsharari, Robert Dixon, Mayada Abd El-Aziz Youssef

– This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.

Interactions of rules and routines: re-thinking rules

João Oliveira, Martin Quinn

The purpose of this paper is to address the extant and arguably excessive focus on routines in management accounting research and a relative neglect of rules. It seeks to advance…

Management control for gender mainstreaming – a quest of transformative norm breaking

Eva Elisabeth Wittbom

This paper aims to discuss the gendered dimensions of management control. Gender mainstreaming is a worldwide strategy for gender equality. The question raised in this paper is…

Empirical investigation of balanced scorecard’s theoretical underpinnings

Christos Sigalas

– The purpose of this study is to investigate empirically the balanced scorecard (BSC)’s theoretical underpinnings.

Management accounting and management control in family businesses: Past accomplishments and future opportunities

Daniel Senftlechner, Martin R. W. Hiebl

The purpose of this article is to comprehensively review the empirical literature on management accounting and control in family businesses and to identify future research…