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This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

Manufacturing small and medium-sized enterprises (SMEs) are heading towards smart manufacturing despite growing challenges caused by globalisation and rapid technological advancement. These SMEs, particularly textile SMEs of Bangladesh, also face challenges in implementing sustainability and organisational ambidexterity (OA) due to resource constraints and limitations of conventional leadership styles. Adopting paradoxical leadership (PL) and entrepreneurial bricolage (EB) is important to overcome the challenges. However, these dynamics are less explored in academia, especially in the Bangladeshi textile SMEs context. Hence, the purpose of this study is to investigate the influence of the adoption of smart technologies (ASTs), PL and OA, EB on sustainable performance (SP) of textile SMEs in Bangladesh.

A cross-sectional and primary quantitative survey was conducted. Data from 361 textile SMEs were collected using a structured self-administrated questionnaire and analysed by partial least square structural equation modelling (PLS-SEM).

The statistical outcome confirms that ASTs and PL significantly influence SP and OA. OA plays a significant mediating role for PL and is insignificant for ASTs, and EB significantly moderates among ASTs, PL and SP.

As this study is cross-sectional and focussed on a single city (Dhaka, Bangladesh), conducting longitudinal studies and considering other parts of the country can provide exciting findings.

This research provides valuable insights for policymakers, management and textile SMEs in developing and developed countries. By adopting unique and innovative OA, PL and EB approaches, manufacturing SMEs, especially textile companies, can be more sustainable.

This study has a novel, pioneering contribution, as it empirically validates the role of multiple constructs such as AST, PL, OA and EB towards SP in the context of textile SMEs in a developing country like Bangladesh.

This paper aims to explore the interlinkage and association of executive isolation at the workplace faced by Chief Executive Officer (CEO) of a not-for-profit organizations (NPOs) and its impact on the attrition at the C-Suite Professionals (CXO), Direct reports of CEO levels.

Executive isolation at top management with reference to the CEO level has emerged as a major challenge that is faced by NPOs with the effect being multiplied by the pandemic and remote working. This paper intends to examine the relevance of the impact of executive isolation experienced by top management leading to increase in the attrition at the CXO levels in NPOs due to their increasing dissatisfaction. To make a thorough study, a detailed literature review has been done followed by qualitative research methods of individual interviews, group interviews and surveys to ascertain the implications of CXO-level executive isolation on the CXOs attrition in NPOs.

The executive isolation experienced by CEOs makes them develop certain preconceived set of beliefs. By being isolated from the direct report CXOs and action on the ground and working from a remote location, they tend to inculcate their own decisions into the direct reports, thereby depriving them of authority and autonomy. This starts leading to the high level of CXO attrition.

This paper has tried to study the linkage of the executive isolation at top management with the levels of CXO dissatisfaction leading to attrition at NPOs. This topic appears to be much-needed to be understood, especially when the new normal of work is being redefined.

The paper enumerates that the NPOs can attempt to deal with the challenges of engaging CXOs through virtual working; however, the mindfulness can be impacted by the experiences of executive isolation at management levels. This, in turn, can lead to lower morale, compromised performance resulting in CXO-level dissatisfaction and attritions.

With the limited awareness about executive isolation and its multiplier effect due to the pandemic, NPOs, like other enterprises, had to resort to virtual working. However, executive isolation at management levels apparently leads to reduction in the CXO-level engagement with the teams under them and with the CEO to which they report. This aspect can lead to the NPOs not being able to achieve their impact objectives during the outward turbulence and inward challenges of CXO-level attritions because of the CXO-level dissatisfaction.

This study aims to explore how not-for-profit organisations (NFPs) adopt service innovation and improve their employee resilience capabilities as a response to environmental changes arising from marketisation of public services.

Using a multiple case-study research design, this study involved 32 interviews with frontline employees working in a not-for-profit care-providing organisation.

This study finds that the development of absorptive capacity can facilitate service innovation adoption in NFPs and improve employee resilience in times of transition.

This study offers theoretical insights on service innovation, absorptive capacity and employee resilience in NFPs. It makes practical recommendations that will enable NFPs to help frontline employees better adopt service innovation practices in business models endorsed by the private sector.

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

The Healthy at Home (H@H) is an older adult day program that is in Toronto in Ontario, Canada. This is an integrated health and social care (IHSC) program that seeks to address the social isolation and health needs of a highly vulnerable older adult population living in the north Toronto communities. These are Russian-speaking Jewish older adult immigrants. The case provides a detailed description of the factors that enabled a diverse group of health and social care organizations to integrate their respective services to address the health and social care needs of their clients using a culturally appropriate and trauma-informed lens.

A case description comprised of key informant interviews, and a focus group was undertaken of representatives from health and social care organizations serving clients in the north Toronto area.

This case description identified eleven integration factors that enabled organizations to provide integrated care using a culturally appropriate and trauma-informed lens, and they include developing an aligned vision and goals, communications, an inter-organization culture of inter-dependence, champions, pre-existing relationships, and champions. In addition, operating in the not-for-profit sector, sector differences, enabling public policies and a strong sense of community have influenced integration of services across the organizational partners to serve its high-risk client group.

This case description lends insights into how IHSC can be leveraged to provide culturally appropriate and trauma-informed care for highly vulnerable client/patient populations. A lesson learnt is that social care partners can engage in successful integration leadership in joint health and social care integration efforts.

Professionalization is an important issue in many all-volunteer nonprofit organizations (e.g. recreational sports clubs). Therefore, this study relied on the competing values framework and self-determination theory to investigate whether a newly developed intervention can effectively strengthen the management processes and leadership styles in all-volunteer sports clubs.

For this purpose, a rigorous non-equivalent pre-test post-test control group design was used. The intervention involved two sessions organized in sports clubs in which internal stakeholders (e.g. board members, coaches, volunteers) were invited to discuss change initiatives aimed at enhancing the organizational processes.

An effect on both the management processes and leadership styles was found. As for the management processes, the intervention had an impact on the internal processes, with especially the development of an internal communication plan and the annual assessment of the organization's operations being promoted by the intervention. Regarding the leadership styles, the intervention had an effect on the controlling and chaotic leadership style, with leaders becoming less chaotic and controlling in situations in which (respectively) the business plan was established and the tasks were distributed within the organization.

This intervention study adopted an innovative approach to organizational intervention research by focusing on the enhancement of both the management processes and the leadership styles. Its principles are also relevant and valuable to organizations operating in other organizational contexts.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

Research and interest in food loss and waste (FLW) have increased, but barriers stand in the way of firms engaging in food recovery efforts. The purpose of this study is to gain a better understanding of how firms overcome these barriers.

This study followed a qualitative, field-study-based research design in which 23 decision-makers at food-based organizations were interviewed. Quotes were extracted and categorized to develop a conceptual model of the food recovery process.

The conceptual model that evolved helps to explain decision-making related to FLW across the following dimensions: barriers to food recovery, incentives to overcome the barriers, internal processes for engaging in food recovery and external relationships influencing internal incentives and processes. In addition, the barriers and incentives were divided into operational and managerial issues.

Building on the barriers to food recovery in prior research, we explored the processes that help firms overcome these barriers. The model developed in this study is an important step toward addressing these processes and relationships. It can serve as a foundation for a variety of future studies of food recovery.