Journal of Accounting & Organizational Change: Volume 14 Issue 4

Public interest and accrual accounting: are they aligned?

Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias, Roekhuddin

The purpose of this paper is to evaluate the merits of accrual-based accounting for the public in an Indonesian local government. It gives insights into the connection between the…

Assimilating accounting innovations: lessons from Italian public universities

Sabrina Gigli, Laura Mariani, Benedetta Trivellato

This paper aims to identify the possible sources of organizational decoupling and their effects in public universities, as they transition from cash to accrual accounting, by…

Institutions, agency, culture and control: a case study of a multinational operating company

Kumudu Kapiyangoda, Tharusha Gooneratne

This paper aims to explore how management control systems (MCS) of an operating company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay between…

Impact of intellectual capital on financial performance: evidence from the Bangladeshi textile sector

Leena Afroz Mostofa Chowdhury, Tarek Rana, Mahmuda Akter, Mahfuzul Hoque

The purpose of this paper is to investigate the influence of intellectual capital (IC) on financial performance and, in turn, to provide insights into its impact on emerging…

The impact of top management team characteristics and historical financial performance on strategic management accounting

Odysseas Pavlatos, Xara Kostakis

The purpose of this paper is to explore the impact of the top management team (TMT) characteristics and historical financial performance on strategic management accounting (SMA…

Value relevance of accounting information: an emerging country perspective

Bismark Badu, Kingsley Opoku Appiah

This paper aims to examine the value relevance of accounting information from an emerging country perspective.

Being a management accountant in a shared services centre

Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen, Ewelina Zarzycka

The purpose of this paper is to improve understanding of the work of management accountants in the context of a shared services centre.

A demographic and psychometric assessment of the Connor-Davidson resilience scale 10 (CD-RISC 10) with a US public accounting sample

Kenneth J. Smith, David J. Emerson, Michael A. Schuldt

This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings.