Journal of Accounting & Organizational Change: Volume 17 Issue 5

An alternative model for the comprehension of organizational transformation in emerging economies

Carmenza Gallego, Gregorio Calderón Hernández

This paper aims to comprehend organizational transformation (OT) as a permanent, continuous and iterative system, which integrates large transformations that, in turn, require…

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK

Anup Kumar Saha, Theresa Dunne, Rob Dixon

This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental…

Environmental management accounting, board role performance, company characteristics and environmental performance disclosure

Stephen Korutaro Nkundabanyanga, Bruno Muramuzi, Kassim Alinda

The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the…

The importance of management control systems for startup funding – empirical evidence from external financiers

Hanna Schachel, Maik Lachmann, Christoph Endenich, Oliver Breucker

This study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper investigates how…

Does business intelligence mediate the relationship between ERP and management accounting practices?

Mayada Abd El-Aziz Youssef, Habib Mahama

The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and…

Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan

Malik Muneer Abu Afifa, Isam Saleh

This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to…

The effect of lean on performance: a longitudinal study of US Hospitals

Huilan Zhang

There has been little empirical research focused on the effect of lean on hospital performance in the form of a consolidated methodology. This paper aims to apply a more…