Journal of Accounting & Organizational Change: Volume 12 Issue 2

Influence of institutional pressures on performance measurement systems

Rahat Munir, Kevin Baird

Grounded in DiMaggio and Powell’s (1983) institutional isomorphism perspective of institutional theory, the purpose of this study is to examine the influence of institutional…

The role of senior managers’ use of performance measures in the relationship between decentralization and organizational performance: Evidence from hotels in Thailand

Sirilak Bangchokdee, Lokman Mia

This paper aims to examine the role of senior managers’ use of financial and non-financial performance measures in the relationship between decentralization and organizational…

Collective identity, institutional logic and environmental management accounting change

Marko Järvenpää, Aapo Länsiluoto

The purpose of this paper is to examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system.

From scientific to activity based office management: a mirage of change

Lee D. Parker

The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It…

Understanding why the role of accounting is unchanged in Indonesian public hospitals

Heru Fahlevi

This paper aims to understand why an expected enhanced role of accounting in Indonesian public hospitals has not occurred, although serial organizational changes and reform of…

Institutional entrepreneurship and change: A contemporary history of the Swedish banking industry and its performance management systems

Viktor Hugo Elliot

Using Arroyo’s (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the…