Journal of Accounting & Organizational Change: Volume 20 Issue 2

Technology adoption in accounting: the role of staff perceptions and organisational context

Denise Jackson, Christina Allen

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value…

Measuring industry managerial discretion: a comparative study in the UK

Bolaji Iyiola, Richard Trafford

The theory of managerial discretion and the direct insights it provides in the understanding of the varying impact strategic and operational actions have on organizational change…

Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries vis a vis Eastern EU countries

Emmanuel C. Mamatzakis, Lorenzo Neri, Antonella Russo

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western…

The moderating effects of strategy on the relation of working capital management with profitability

Orestes Vlismas

This study aims to explore the moderating effects of strategy on the relationship between working capital management (WCM) and profitability.

The current role of management accounting: paradigm shift and future challenges

Elsa Pedroso, Carlos F. Gomes

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality

Nathanaël Betti, Steven DeSimone, Joy Gray, Ingrid Poncin

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

Translation of the management control system in a privatised solid waste management network

Nur Azliani Haniza Che Pak, Suhaiza Ismail, Norhayati Mohd Alwi

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a…

Management control for process orientation: a systematic literature review of configurations and packages

Markus Brenner, Andreas Wald, Ronald Gleich

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control…