Journal of Accounting & Organizational Change: Volume 5 Issue 2

GAOC 2008 conference issue: accounting's role in organizational change

Jan Bell, Zahirul Hoque

The purpose of this paper is to introduce and review papers incorporated into this special issue of the first biennial conference of the Global Accounting and Organisational…

Five easy pieces: a case study of cost management as organizational change

Shahid Ansari, Jan Bell

The primary purpose of this paper is to merge two traditions in management accounting change – design theory and action research – to explain findings from a case study of…

Performance management, budgeting, and legitimacy‐based change in educational organisations

Carolyn Fowler

The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and…

Making development accountable: A critical analysis of the systems of accounting and accountability for the Constituency Development Fund in Kenya

Robert Ochoki Nyamori

The purpose of this paper is to describe and critically evaluate the systems of accounting and accountability for the Constituency Development Fund (CDF) in Kenya. It suggests a…

From physical to accounting control: a study of accounting change resistance

Imam Wahyudi

The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship‐based performance…

A case study of the performance management system in a Malaysian government linked company

M.A. Norhayati, A.K. Siti‐Nabiha

The purpose of this paper is to explain the institutionalization process of the performance management system (PMS) in a Malaysian government‐linked company (GLC). The study…

Sydney water sector change and industrial water management

Matthew Egan

The purpose of this paper is to explain three phases of modernisation change in the Sydney water sector from the early 1980s to 2007 and comments on how those phases of change are…

Structural limits of capacity and implications for visibility

Ted Watts, C.J. McNair, Vicki Baard, Lidija Polutnik

Two reasons are identified for studying the impact of capacity measurements on organizations. First, firms which make the best use of their resources can be expected to outperform…

Second Global Accounting and Organizational Change Conference 201021-24 July 2010 Boston, MA, USA

For the attention of prospective and recent post-graduates in accounting history

Special issue on management accounting change in Japan