Journal of Accounting & Organizational Change: Volume 2 Issue 2

The impact of institutions on management accounting changes at the Hudson's Bay Company, 1670 to 2005

Gary Spraakman

Aims to examine the four different management accounting systems or sets that existed at the Hudson's Bay Company (HBC) during the 1670‐2005 period with Burns and Scapens'…

Efficiency seeking behaviour in changing management control in interfirm transactional relationships: An extended transaction cost economics perspective

Ed Vosselman, Jeltje van der Meer‐Kooistra

This paper specifically seeks to explore the contribution of extended TCE‐reasoning to our understanding of intended change in management control in interfirm transactional…

The interaction amongst reform drivers in governmental accounting changes: The case of Indonesian local government

Marwata, Manzurul Alam

The purpose of this paper is to understand the process of accounting change in Indonesian local government. It sets to explore how various reform drivers with different interests…

Performance evaluation of three small firms' financing schemes in Tanzania

Tadeo Andrew Satta

The purpose of this paper is to shed light on performance evaluation of small firms' financing schemes with a view to assessing their potential for improving small firms' access…

Special issue on Integrating global organisations: the role of performance measurement systems

Accounting History

Special issue on Management control systems in the management of new organisational forms

Special issue on Management accounting in less developed countries

Special issue on Financial reform and accounting change in the public sector