Journal of Accounting & Organizational Change: Volume 17 Issue 2

Enabling formal MCS design and use: a meta-synthesis of qualitative research

Marc Janka

This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the…

Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments

Paulina Roszkowska

The purpose of this paper is to explore the audit-related causes of financial scandals and advice on how emerging technologies can provide solutions thereto. Specifically, this…

Understanding the internal audit function in a digitalised business environment

Nathanaël Betti, Gerrit Sarens

This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment.

Using regulatory fit in cost reduction announcements

Ulf Diefenbach, Benedikt Schnellbächer, Sven Heidenreich

The purpose of this paper is to examine whether and how the usage of regulatory fit in cost reduction announcements affects employees’ willingness to engage in the cost reduction…

Funding sources and performance management systems: an empirical study

Manzurul Alam, Megan Paull, Anne Peachey, David Holloway, John Griffiths

The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate…

The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior

Makoto Matsuo, Takami Matsuo, Kohei Arai

Although middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on…

Knowing new managerial directions: the role of AIS

Carmela Rizza, Daniela Ruggeri

This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge…