Journal of Accounting & Organizational Change: Volume 20 Issue 1

Strategic management accounting revisited: building on insights from the business model field

Robin Roslender, Susan Hart, Christian Nielsen

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the…

Dysfunctional behaviour in university accounting schools: a tale of management control

Basil Tucker, Lee D. Parker, Glennda E.M. Scully

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting…

Royal family board directors and the level of ESG disclosures in GCC listed firms

Mahmoud Arayssi, Mohammad Jizi

This study aims to examine the role of royal family members’ board of directors, as a specific aspect of corporate governance, on the firm’s environmental, social and governance…

Enterprise risk management literature: emerging themes and future directions

Taha Ahmad Jaber, Sabarina Mohammed Shah

This study aims to identify the publication phase, performance and scientific contributions of research papers related to enterprise risk management (ERM) and to visualise the…

CSR reporting in Arab countries: the emergence of three genres

Muatasim Ismaeel, Zarina Zakaria

This paper aims to explain how companies in the region of Arab countries respond to the institutional diffusion of a new communication genre like corporate social responsibility…

ACCOUNTQUAL: a scale for measuring accounting service quality

Vitor Azzari, Emerson Wagner Mainardes, Aziz Xavier Beiruth

This study aims to develop and validate a scale for measuring accounting service quality (ASQ), which is named ACCOUNTQUAL.

The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory

Nizar Mohammad Alsharari

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This…

Management accounting practices and organizational change aspects in the public sector: contextual/processual approach

Nizar Mohammad Alsharari, Bobbie Daniels

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…