Journal of Accounting & Organizational Change: Volume 4 Issue 1

The risk of failure of controls and levers of change: an examination of two Italian public sectors

Eliana Minelli, Gianfranco Rebora, Matteo Turri

The aims of the paper are to: present a theoretical framework for analysing the functioning and consequences of control systems; understand and compare the structure and impact of…

The need for transparency in financial reporting: Implications of off‐balance‐sheet financing and inferences for the future

Gerald H. Lander, Kathleen A. Auger

The paper's aim is to research and discuss the issue of the lack of transparency in financial reporting and how companies take advantage of accounting rules in ways that inhibit…

Constitutive practice and institutional change: ethics and behavior

Louis Beaubien

This paper aims to discuss the concepts contained in communities of practice theory (COPT) and how they might contribute to greater understanding of organizations.

Intellectual capital disclosure by traditional US companies: a longitudinal assessment

Blaise M. Sonnier, Kerry D. Carson, Paula Phillips Carson

The paper aims to evaluate 141 publicly traded US firms in the traditional sectors of the economy to assess intellectual capital disclosure levels.

Issues in Management Accounting

Chris Akroyd

Methodological Issues in Accounting Research: Theories and Methods

Bhagwan Khanna

Understanding governmental accounting change in a developing country context: the case of accrual-based accounting systems adoption by Indonesian local government

Marwata

Ad hoc reviewers of the Journal of Accounting & Organizational Change during 2007

The impact of the liberalisation of the Portuguese telecommunications industry upon Marconi's management accounting system: activity-based costing and new institutional theory

Maria Major

Special issue on Professionalisation of accounting and organisational change