Journal of Accounting & Organizational Change: Volume 19 Issue 4

Guest editorial: Accounting and performance measurement in the age of rankings, quality assurance, accreditation, and excellence frameworks

Kirsi-Mari Kallio, Elin Funck, Tomi J. Kallio

Commensuration of health-care quality standards through hospital accreditation: from measurement weapon to management tool?

Miguel Vega, Joao Vieira da Cunha

The purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that…

Chief financial officer’s educational background from reputable universities and financial reporting quality

Iman Harymawan, Adib Minanurohman, Mohammad Nasih, Rohami Shafie, Ismaanzira Ismail

This study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality…

Translating quality criteria in university accreditation

Lise Degn, Miriam Madsen, Katja Brøgger

The purpose of this paper is to explore how Danish higher education institutions (HEIs) navigate the demands and expectations of accreditation procedures, and how the limited…

Public value accounting and the use of performance measurements as a management tool in a context of various assessments

Linda Höglund, Maria Mårtensson, Pia Nylinder

The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a…