Journal of Accounting & Organizational Change: Volume 16 Issue 3

Organizational and legal institutions, and the performance of microfinance institutions as hybrid entities

Atthaphon Mumi, George Joseph, Shakil Quayes

Microfinance institutions (MFIs) play an important role in economic development, with the dual objectives of social outreach and financial self-sufficiency. The purpose of this…

What we know about management accountants’ changing identities and roles – a systematic literature review

Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller, Christine Mitter

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only…

Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana

Samuel Nana Yaw Simpson, Lexis Alexander Tetteh, Cletus Agyenim-Boateng

This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing…

Management accounting in supply chains – what we know and what we teach

Andreas Taschner, Michel Charifzadeh

Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding…

The historical evolution and popularity of activity-based thinking in management accounting

Terje Berg, Dag Øivind Madsen

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of…

Exploring management control system typologies: an organisation-level view

Tapio Jukka, Jukka Pellinen

Management controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete…

Institutional work and implementation of a performance measurement and management system in a developing country

A.K. Siti-Nabiha, Teddy Jurnali

This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement…

Exploring the role of innovation in the level of readiness to adopt IPSAS

Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai, Layth Faris Al-Saudi

The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the…

Resistance to change in the financial management of small family-owned firms: a grounded theory of family firms in Laos

Hanvedes Daovisan, Thanapauge Chamaratana

The purpose of this study is to apply a grounded theory (GT) approach to develop a theory of resistance to change in the financial management of Laotian family firms.