Journal of Accounting & Organizational Change: Volume 18 Issue 3

Evaluation and analysis of SDG reporting: evidence from Africa

Olayinka Adedayo Erin, Omololu Adex Bamigboye

The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the subject of…

Do accountability and transparency promote community trust? Evidence from village government in Indonesia

Hafiez Sofyani, Suryo Pratolo, Zakiah Saleh

This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village…

Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland

Lars Balslev, Sof Thrane, Ivar Friis

This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and…

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

Che Ku Hisam Che Ku Kassim, Noor Liza Adnan, Roziani Ali

Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures…

An institutional theory perspective on public sector reform and service performance reporting by New Zealand universities

Tarek Rana, Zahir Uddin Ahmed, Anil Narayan, Mingxing Zheng

This paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service performance…

Evaluating the usefulness of two proposed performance management frameworks: evidence from business practice

Amr Mohamed Said Abdel-Halim, Mirghani N. Ahmed

This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley…