Journal of Accounting & Organizational Change: Volume 19 Issue 6

The changing roles of internal auditors in the Ukrainian central government

Tamara Volodina, Giuseppe Grossi, Veronika Vakulenko

The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs

Michael Kuttner, Stefan Mayr, Christine Mitter, Christine Duller

Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the…

Management accounting adoption in small businesses: interfaces with challenges and performance

Antti Ylä-Kujala, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine, Timo Kärri

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger…

Does the Directive of the European Union on disclosure of non-financial and diversity information improve reporting?

Albert Anton Traxler, Dorothea Greiling, Margit Freinbichler, Petra Mayerhofer

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the…

Budgeting changes and success: abandonment, reform or stability in Finnish manufacturing firms?

Lili-Anne Kihn

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting…

Dynamic external environment and value creation in small and medium-sized accounting practices: a sensemaking perspective

Zahid Ali

This study aims to explore how small and medium-sized accounting practices (SMPs) make sense of and position themselves against the changing demand for services. It is argued that…