Journal of Accounting & Organizational Change: Volume 12 Issue 3

Transparency and accountability lost?: Full cost accounting reporting in the Swedish municipal solid waste business

Mattias Haraldsson

The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms – the…

Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework

Patricia Martyn, Breda Sweeney, Emer Curtis

Tremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has…

Disclosure practices and governance quality: evidence from micro finance institutions

Kamran Ahmed, Rakib Khan

The purpose of this paper is to assess the role of governance structure and composition and other institution-specific attributes in disclosure practices of microfinance…

Integrative contingency-based framework of MCS: the case of post-secondary education

Carol Pomare, Anthony Berry

The purpose of this paper is to explore whether and how changes in the management control systems (MCS) of post-secondary institutions (PSIs) in Western Canada can be described…

The valuation of fixed assets in Norwegian health care: an account of change agent struggle

Katarina Kaarbøe, Anne Robbestad

This paper aims to explore how accrual accounting is translated into new accounting norms and what role change agents have had in that process. The main research question is: How…

Management controls for minimising risk in public-private partnerships in a developing country: Evidence from Sri Lanka

Ranjith Appuhami, Sujatha Perera

The purpose of the study is to examine the use of management controls by a public partner to minimise risks associated with a public-private partnership (PPP) in a developing…