Journal of Accounting & Organizational Change: Volume 20 Issue 3

Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghana

Kwame Oduro Amoako, Keith Dixon, Isaac Oduro Amoako, Emmanuel Opoku Marfo, James Tuffour, Beverley Rae Lord

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study…

Information systems quality in management accounting and management control effectiveness

Kevin L. Papiorek, Martin R.W. Hiebl

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…

It is a balancing act: understanding the key audit matters disclosure in the context of a developing country

Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim, Abu Taher Mollik

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting…

Situated rationalities in response to institutional complexity: the role of management accounting practices

Fabiano Siqueira de Oliveira, Octávio Ribeiro de Mendonça Neto, Jose Carlos Tiomatsu Oyadomari, Claudio de Araújo Wanderley

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh

Md Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam

This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy  

Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?

Guillaume Plaisance

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer…

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

Margarida Isabel Liberato, Inna Choban de Sousa Paiva, Rogério Serrasqueiro

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in…

Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia

Hawa Ahmad, Suhaiza Ismail, Zamzulaila Zakaria

Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of…