Journal of Accounting & Organizational Change: Volume 13 Issue 1

Management control systems: The role of interactive and diagnostic approaches to using controls from an organizational life cycle perspective

Sophia Su, Kevin Baird, Herb Schoch

This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC…

Management accounting networks in corporate processes – a cross-national study

Christoph Endenich, Rouven Trapp, Michael Brandau

This study aims to compare styles of management accounting (MA), i.e. the way in which MA influences corporate decision-making, in German and Spanish companies. The study…

Workarounds in an SAP environment: impacts on accounting information quality

Dawna Drum, Aimee Pernsteiner, Adam Revak

While research has been conducted on the causes of workarounds, less is known about their impact on business processes and system outcomes. This study aims to investigate the…

The changing IFRS debate in the USA: a rejoinder

Minga Negash, Andrew Holt, John Hathorn

The debate on whether global accounting standards are appropriate for use within the US regulatory environment has not yet ended. Nearly four years after the release of the…

Chief financial officer (CFO) characteristics and ERP system adoption: An upper-echelons perspective

Martin R.W. Hiebl, Bernhard Gärtner, Christine Duller

This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper…

Microfinance accountability in Cameroon: a cure or a curse for poverty alleviation?

Fidelis Kedju Akanga

The purpose of this study is to use empirical findings to identify the different forms of accountability practices existing in Cameroon microfinance institutions (MFIs) and…

Emerging diversity in management accounting research: The case of Finnish doctoral dissertations, 1945-2015

Lili-Anne Kihn, Salme Näsi

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to…