Journal of Accounting & Organizational Change: Volume 19 Issue 2

Guest editorial: Integrated reporting and change: what are the impacts after more than a decade of integrated reporting?

John Dumay, Stefano Zambon, Elisabetta Magnaghi

Integrated reporting: exploring supervisory board members’ perspectives on the motives, drivers and benefits

Brigitte de Graaff, Bert Steens

The purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have for…

Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting

Riccardo Stacchezzini, Cristina Florio, Alice Francesca Sproviero, Silvano Corbella

This paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports.

A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting

Giacomo Pigatto, Lino Cinquini, John Dumay, Andrea Tenucci

This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The…

Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?

Charl de Villiers, Ruth Dimes

This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard…

Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states

Michalis Bekiaris, Thekla Paraponti

The purpose of this study is to provide an overview of the adoption status of International Public Sector Accounting Standards (IPSAS) within Organisation for Economic…

Management control systems effect on the micro-level processes of product innovation

Sharlene Sheetal Narayan Biswas, Chris Akroyd, Norio Sawabe

Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of…

Partner selection as a control mechanism in inter-organizational relationships: a meta-model approach

Hrishikesh Desai

The purpose of this paper is to develop a meta-model that systematically aggregates and organizes research on “partner selection” in interorganizational relationships (IORs)…

Culture, language, and accounting reform: a new perspective on IPSAS implementation

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

This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS).