Journal of Accounting & Organizational Change: Volume 8 Issue 3

Accounting's role in promoting social change: a guest editorial

Janice Bell, Zahirul Hoque

The purpose of this article is to present a snapshot review of the papers accepted for publication in this special issue of the 2010 Global Accounting and Organizational Change…

Institutionalization of accrual accounting in the Indonesian public sector

Harun Harun, Karen Van Peursem, Ian Eggleton

The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector.

Management accounting change and sustainability: an institutional approach

Paulina Arroyo

The purpose of this paper is to propose an institutional entrepreneurship approach to examining management accounting change triggered by social and environmental concerns.

Does governance culture exist and can it be mandated?

Mindell Reiss Nitkin

The purpose of this paper is to investigate the orientation of a firm's governance choices along a continuum of shareholder voice to managerial power and tests whether the…

Financial auditors and environmental matters: drivers of change to current practices

Christina Chiang, Deryl Northcott

The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental…

The impact of an Integrated Financial System implementation on accounting profiles in a public administration: An ethnographic approach

Catherine Equey Balzli, Bernard Morard

The purpose of this paper is to study the impact of an Integrated Financial System implementation on accountant profiles in a Swiss public administration. The authors observe the…

The influence of transformational leadership on job satisfaction: The balanced scorecard perspective

Yi‐Feng Yang, Majidul Islam

The purpose of this paper is to demonstrate the influence of transformational leadership (TL) on job satisfaction by using the business perspective of the balanced scorecard.

Thai public universities: modernisation of accounting practices

Phetphrairin Upping, Judy Oliver

The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors…

International harmonization and national particularities of accounting: Recent accounting development in Vietnam

Nguyen Cong Phuong, Tran Dinh Khoi Nguyen

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an…