Journal of Accounting & Organizational Change: Volume 17 Issue 3

Impact of external auditor–cloud specialist engagement on cloud auditing challenges

Alaa A.D. Taha, Waheed Ramo, Haetham H. Kasem Alkhaffaf

This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of…

Resilience capacities and management control systems in public sector organisations

Enrico Bracci, Mouhcine Tallaki

Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector…

Management accounting research in family businesses: a review of the status quo and future agenda

Kumudu Kapiyangoda, Tharusha Gooneratne

This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates…

How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises

Mohamed Bouamama, Sami Basly, Houda Zian

Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety…

Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies

Dewan Mahboob Hossain, Md. Saiful Alam, Mohammed Mehadi Masud Mazumder, Al Amin

The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh.

Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy

Abdelmoneim Bahyeldin Mohamed Metwally, Ahmed Diab

The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to…

Public sector CFOs and CIOs: impacts of work proximity and role perceptions

James Stephen Denford, Kurt Schobel

The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.