Journal of Accounting & Organizational Change
2005 - 2025
Current editor(s): Prof Zahirul Hoque From Emerald Group Publishing Limited Bibliographic data for series maintained by Emerald Support (). Access Statistics for this journal.
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Volume 21, issue 7, 2025
- Climate change and Task Force on Climate-related Financial Disclosures (TCFD) reports. A comparison between Italy and Spain pp. 1-28

- Chiara Xhindole, Lara Tarquinio and Laura Sierra-García
- Does auditor–client geographic proximity matter? New evidence from an emerging market pp. 29-55

- Md Mustafizur Rahaman, Md. Rezaul Karim and Raihan Sobhan
- Integrating total quality management and management control systems: a systematic literature review and proposed integrative framework pp. 56-89

- Belete J. Bobe and Belaynesh Teklay
- Sustainability assurance quality and board gender diversity: moderating role of assurance level and provider type on the extent of assurance procedures pp. 90-117

- Victoria A. Obeng, Muhammad Bilal Farooq, Seema Miglani and Farzaneh Jalali
- Goal-setting participation, experiencing tensions and budgetary performance: exploring the moderation role of paradox mindset pp. 118-146

- Manuela S. Macinati and Marco Giovanni Rizzo
- The role of the interest in technology use in blurring the lines between accountability for sustainability performance and forfinancial performance pp. 147-168

- Terhi Chakhovich and Tuija Virtanen
Volume 21, issue 2, 2024
- Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector pp. 189-213

- Anderson Betti Frare, Vagner Horz and Ana Paula Capuano da Cruz
- Emerging trends of environmental accounting research: a science mapping approach pp. 214-249

- Linh Thi Phuong Nguyen, Natdanai Aleenajitpong and Sakun Boon-itt
- Digitization strategy and innovation performance of microfinance institutions: mediating role of innovation capability pp. 250-277

- Mekuanint Abera, Chetana Marvadi and Dilipkumar Suthar
- Evaluating the influencing factors and effects of the digitalization of management control pp. 278-311

- Jochen Fähndrich and Burkhard Pedell
- Corporate disclosure and firm value: do audit quality and foreign listing matter? pp. 312-334

- Praveen Kumar
- Tax departments in multinationals: organizational tax police or enabling business partner? pp. 335-359

- Jacob Christian Plesner Rossing, Lars Hemling and Andreas Hoffjan
- Influence of level of assurance, assurance provider type, and investors’ personality in greenhouse gases reporting for social responsible investment pp. 360-381

- Hawariah Dal Nial, Zarina Zakaria and Anna Che Azmi
- Role of ERP systems in management accounting in SMEs in Saudi Arabia pp. 382-403

- Sulaiman Alsughayer
Volume 21, issue 1, 2024
- The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africa pp. 1-23

- Amon Bagonza, Chen Yan and Frederik Rech
- Indonesia’s local government internal auditors (LGIAs): reflecting on low motivation in enhancing their dynamic capabilities while being the spearhead of responsible auditing pp. 24-47

- Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng and Rijardh Djatu Winardi
- The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud pp. 48-69

- Ach Maulidi
- Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liability pp. 70-93

- Vivien Lefebvre
- Gender and engagement partner quality pp. 94-113

- Muni Kelly and Muni Kelly
- Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approach pp. 114-142

- Babajide Oyewo, Vincent Tawiah and Mohammad Alta’any
- Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years pp. 143-168

- Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini and Elisabetta Magnaghi
- Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study pp. 169-188

- Ruchi Agarwal
Volume 20, issue 6, 2024
- The persuasion of performative technologies: constructing calculating selves in universities pp. 1-26

- Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio
- Agents’ context-specific conduct in making strategic investment decisions pp. 27-55

- Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott
- Personality characteristics, preferences for rewards and the propensity to choose an auditing job pp. 56-84

- Iryna Alves, Bruno Gregório and Sofia M. Lourenço
- Corporate board, assurance and sustainability reporting practices: a focus on selected African countries pp. 85-118

- Olayinka Adedayo Erin and Barry Ackers
- Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity pp. 119-155

- Janine Burghardt and Klaus Moeller
- Management control practices for the sustainability transformation in the European construction industry pp. 156-177

- Daniela Cortés, Albert Anton Traxler and Dorothea Greiling
- Trust and management control archetypes in public-private partnerships pp. 178-199

- Enrico Bracci, Mouhcine Tallaki and Vincenzo Riso
- Accountants as SME advisors: relevance lost? pp. 200-222

- Karen Brickman, Martin R.W. Hiebl, Martin Quinn and Liz Warren
- Changes in field-based research in accounting pp. 223-251

- Lili-Anne Kihn, Angela Liew and Jani Nieminen
- Management accounting change in merger and acquisitions: a multiple-case study pp. 252-276

- Andrea Mariani, Antonella Cifalinò, Irene Eleonora Lisi and Marco Giovanni Rizzo
- Strategic configurations and strategic management accounting: a longitudinal case study in the credit mediation industry pp. 277-305

- Andrea Dello Sbarba
Volume 20, issue 5, 2024
- Sustainable development goals in the hospitality industry: a dream or reality? pp. 773-796

- Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo and María Ángeles Fernández-Izquierdo
- Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprise pp. 797-820

- Kun You, Zubir Azhar and Qingyu Wang
- Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system pp. 821-842

- Sharon Manasseh, Mary Low and Richard Calderwood
- CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashing pp. 843-873

- Tim Schwertner and Matthias Sohn
- Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspective pp. 874-895

- Kim-Lim Tan, Ivy S.H. Hii, Yijing Huang and Yaru Yan
- Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context pp. 896-925

- Nirupika Liyanapathirana and Mary Low
Volume 20, issue 4, 2023
- Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda pp. 617-646

- Benjamin Awuah, Hassan Yazdifar and Hany Elbardan
- Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran pp. 647-672

- Hasan Valiyan and Mohammadreza Abdoli
- Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices pp. 673-701

- Jacqueline Jarosz Wukich, Erica L. Neuman and Timothy J. Fogarty
- Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies pp. 702-723

- Christian Friedrich and Reiner Quick
- Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia pp. 724-747

- Umar Habibu Umar, Egi Arvian Firmansyah, Muhammad Rabiu Danlami and Mamdouh Abdulaziz Saleh Al-Faryan
- Digital maturity index for accounting firms pp. 748-772

- Helmi Hentati and Neila Boulila
Volume 20, issue 3, 2023
- Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghana pp. 409-432

- Kwame Oduro Amoako, Keith Dixon, Isaac Oduro Amoako, Emmanuel Opoku Marfo, James Tuffour and Beverley Rae Lord
- Information systems quality in management accounting and management control effectiveness pp. 433-458

- Kevin L. Papiorek and Martin R.W. Hiebl
- It is a balancing act: understanding the key audit matters disclosure in the context of a developing country pp. 459-485

- Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim and Abu Taher Mollik
- Situated rationalities in response to institutional complexity: the role of management accounting practices pp. 486-512

- Fabiano Siqueira de Oliveira, Octávio Ribeiro de Mendonça Neto, Jose Carlos Tiomatsu Oyadomari and Claudio de Araújo Wanderley
- An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh pp. 513-535

- Md Mamunur Rashid, Dewan Mahboob Hossain and Md. Saiful Alam
- Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis? pp. 536-559

- Guillaume Plaisance
- Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda pp. 560-592

- Margarida Isabel Liberato, Inna Choban de Sousa Paiva and Rogério Serrasqueiro
- Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia pp. 593-614

- Hawa Ahmad, Suhaiza Ismail and Zamzulaila Zakaria
Volume 20, issue 2, 2023
- Technology adoption in accounting: the role of staff perceptions and organisational context pp. 205-227

- Denise Jackson and Christina Allen
- Measuring industry managerial discretion: a comparative study in the UK pp. 228-247

- Bolaji Iyiola and Richard Trafford
- Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countriesvis a visEastern EU countries pp. 248-275

- Emmanuel Mamatzakis, Lorenzo Neri and Antonella Russo
- The moderating effects of strategy on the relation of working capital management with profitability pp. 276-306

- Orestes Vlismas
- The current role of management accounting: paradigm shift and future challenges pp. 307-333

- Elsa Pedroso and Carlos Gomes
- The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality pp. 334-361

- Nathanaël Betti, Steven DeSimone, Joy Gray and Ingrid Poncin
- Translation of the management control system in a privatised solid waste management network pp. 362-382

- Nur Azliani Haniza Che Pak, Suhaiza Ismail and Norhayati Mohd Alwi
- Management control for process orientation: a systematic literature review of configurations and packages pp. 383-408

- Markus Brenner, Andreas Wald and Ronald Gleich
Volume 20, issue 1, 2023
- Strategic management accounting revisited: building on insights from the business model field pp. 1-20

- Robin Roslender, Susan Hart and Christian Nielsen
- Dysfunctional behaviour in university accounting schools: a tale of management control pp. 21-57

- Basil Tucker, Lee D. Parker and Glennda E.M. Scully
- Royal family board directors and the level of ESG disclosures in GCC listed firms pp. 58-83

- Mahmoud Arayssi and Mohammad Jizi
- Enterprise risk management literature: emerging themes and future directions pp. 84-111

- Taha Ahmad Jaber and Sabarina Mohammed Shah
- CSR reporting in Arab countries: the emergence of three genres pp. 112-129

- Muatasim Ismaeel and Zarina Zakaria
- ACCOUNTQUAL: a scale for measuring accounting service quality pp. 130-152

- Vitor Azzari, Emerson Wagner Mainardes and Aziz Xavier Beiruth
- The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory pp. 153-176

- Nizar Mohammad Alsharari
- Management accounting practices and organizational change aspects in the public sector: contextual/processual approach pp. 177-204

- Nizar Mohammad Alsharari and Bobbie Daniels
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