Journal of Accounting & Organizational Change: Volume 6 Issue 1

Introduction to management controls and new organisational forms

Mathew Tsamenyi, John Cullen

This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in…

An exploration of the use of interfirm cooperation and the financial manager's governance roles: Evidence from Dutch firms

Rong Ding, Henri C. Dekker, Tom L.C.M. Groot

The purposes of this paper are to provide first a detailed description of the use of interfirm cooperation by a large sample of Dutch firms of different sizes and from different…

Partner selection, partner behavior, and business network performance: An empirical study on German business networks

Klaus Moeller

Business networks have to coordinate each of their partners' goals and expectations, as a lack of partner compatibility and goal incongruence could lead to conflict and…

Outsourcing relationships: a case of accounting surveillance

Bill Ryan, Alejandra Delgado‐Sanchez

Note of retractionEmerald Group Publishing Limited wishes to inform the reader that the article “Outsourcing relationships: a case of accounting surveillance” by Bill Ryan and…

Exploring the involvement of management accounting in strategic decisions and control: The case of offshoring

Michael Brandau, Andreas H. Hoffjan

The paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services.

Management accounting as the inter‐organisational boundary

Morten Jakobsen

The literature on managing inter‐organisational relationships typically suggests managing these relationships based on the formalised exchange of information across the…

Management accounting in a learning environment

Stefan Schiller

The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network‐oriented…

Management controls and inter‐firm relationships: a review

Juliana Meira, Nikos D. Kartalis, Mathew Tsamenyi, John Cullen

Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control…

Reviewers of the special issue

Special issue on management accounting change in Japan

Measuring the impact of research

Rebecca Marsh