Journal of Accounting & Organizational Change

2005 - 2024

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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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

Volume 19, issue 6, 2023

The changing roles of internal auditors in the Ukrainian central government pp. 1-23

Tamara Volodina, Giuseppe Grossi and Veronika Vakulenko

Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs pp. 24-45

Michael Kuttner, Stefan Mayr, Christine Mitter and Christine Duller

Management accounting adoption in small businesses: interfaces with challenges and performance pp. 46-69

Antti Ylä-Kujala, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine and Timo Kärri

Does the Directive of the European Union on disclosure of non-financial and diversity information improve reporting? pp. 70-90

Albert Anton Traxler, Dorothea Greiling, Margit Freinbichler and Petra Mayerhofer

Budgeting changes and success: abandonment, reform or stability in Finnish manufacturing firms? pp. 91-111

Lili-Anne Kihn

Dynamic external environment and value creation in small and medium-sized accounting practices: a sensemaking perspective pp. 112-133

Zahid Ali

Volume 19, issue 5, 2022

Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation? pp. 625-641

Fabricia Rosa, Rogério J. Lunkes, Daiane Antonini Bortoluzzi and Januário José Monteiro

Accountants and small businesses: toward a resource-based view pp. 642-666

Christine Weigel and Martin R.W. Hiebl

How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory pp. 667-688

Vanderlei dos Santos and Ilse Maria Beuren

Influence of formal and informal controls on trust and individual creativity pp. 689-705

Januário José Monteiro, Rogério João Lunkes and Fabricia Rosa

The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation pp. 706-734

Christoph Endenich, Maik Lachmann, Hanna Schachel and Joanna Zajkowska

Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness pp. 735-764

Ali Ebrahimi, Mehdi Safari Gerayli and Hasan Valiyan

Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance pp. 765-789

Mohamed Hegazy, Mohamed Samy El-Deeb, Hosny Ibrahim Hamdy and Yasser Tawfik Halim

Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory pp. 790-808

Ahesha Perera

Civil society organisations counter conduct about the Agyapa deal of Ghana pp. 809-832

Randolph Nsor-Ambala

Volume 19, issue 4, 2023

Commensuration of health-care quality standards through hospital accreditation: from measurement weapon to management tool? pp. 543-565

Miguel Vega and Joao Vieira da Cunha

Chief financial officer’s educational background from reputable universities and financial reporting quality pp. 566-587

Iman Harymawan, Adib Minanurohman, Mohammad Nasih, Rohami Shafie and Ismaanzira Ismail

Translating quality criteria in university accreditation pp. 588-602

Lise Degn, Miriam Madsen and Katja Brøgger

Public value accounting and the use of performance measurements as a management tool in a context of various assessments pp. 603-621

Linda Höglund, Maria Mårtensson and Pia Nylinder

Volume 19, issue 3, 2022

An unintended consequence of flexible work arrangements (FWAs) – the role of peer resentment on turnover intentions in public accounting pp. 401-419

Magan Calhoun and Vikkie McCarthy

The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh pp. 420-446

Bishawjit Chandra Deb, Md. Mominur Rahman and Muhammad Shajib Rahman

The use of integrated reports to enhance stakeholder engagement pp. 447-473

Nick Sciulli and Desi Adhariani

Sustainability reporting of major electricity retailers in line with GRI: Australia evidence pp. 474-493

Mehadi Mamun

Investigating the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance pp. 494-512

Johnny Jermias and Fatih Yigit

Bean counter to value-adding business partner: the changing role of the accountant and situated rationality in a multinational firm pp. 513-535

Dinushika Samanthi and Tharusha Gooneratne

Volume 19, issue 2, 2022

Integrated reporting: exploring supervisory board members’ perspectives on the motives, drivers and benefits pp. 191-225

Brigitte de Graaff and Bert Steens

Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting pp. 226-249

Riccardo Stacchezzini, Cristina Florio, Alice Francesca Sproviero and Silvano Corbella

A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting pp. 250-278

Giacomo Pigatto, Lino Cinquini, John Dumay and Andrea Tenucci

Will the formation of the International Sustainability Standards Board result in the death of integrated reporting? pp. 279-295

Charl de Villiers and Ruth Dimes

Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states pp. 296-325

Michalis Bekiaris and Thekla Paraponti

Management control systems effect on the micro-level processes of product innovation pp. 326-350

Sharlene Sheetal Narayan Biswas, Chris Akroyd and Norio Sawabe

Partner selection as a control mechanism in inter-organizational relationships: a meta-model approach pp. 351-375

Hrishikesh Desai

Culture, language, and accounting reform: a new perspective on IPSAS implementation pp. 376-400

Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai and Layth Faris Al-Saudi

Volume 19, issue 1, 2022

Understanding the cultural underpinnings of managerial performance reporting (MPR) in Ghana pp. 1-23

Randolph Nsor-Ambala

Political affiliation types and corporate social responsibility (CSR) commitment: evidence from Indonesia pp. 24-39

Maria Selin, Joni Joni and Kamran Ahmed

An institutional analysis of the risk management process during the COVID-19 pandemic: evidence from an emerging market pp. 40-62

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

Budgetary control and risk management institutionalization: a field study of three state-owned enterprises in China pp. 63-88

Johnny Jermias, Yuanlue Fu, Chenxi Fu and Yasheng Chen

Enduring corporate political connections and loan contracting: evidence from the GCC countries pp. 89-114

Hanan Hasan Almarhabi, Kamran Ahmed and Paul Mather

The Nordic research on accounting in inter-organizational relationships – the foundations of a microprocessual research approach to classical issues pp. 115-141

Per Christian Ahlgren and Johnny Lind

Understanding the adoption or rejection of management accounting innovations within an SME using Rogers’ conceptual frameworks pp. 142-163

Zouhour Ben Hamadi and Christine Fournès

Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems pp. 164-183

Stefano Baraldi, Antonella Cifalinò, Irene Eleonora Lisi and Marco Giovanni Rizzo