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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 ().

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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 Downloads
Chiara Xhindole, Lara Tarquinio and Laura Sierra-García
Does auditor–client geographic proximity matter? New evidence from an emerging market pp. 29-55 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Anderson Betti Frare, Vagner Horz and Ana Paula Capuano da Cruz
Emerging trends of environmental accounting research: a science mapping approach pp. 214-249 Downloads
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 Downloads
Mekuanint Abera, Chetana Marvadi and Dilipkumar Suthar
Evaluating the influencing factors and effects of the digitalization of management control pp. 278-311 Downloads
Jochen Fähndrich and Burkhard Pedell
Corporate disclosure and firm value: do audit quality and foreign listing matter? pp. 312-334 Downloads
Praveen Kumar
Tax departments in multinationals: organizational tax police or enabling business partner? pp. 335-359 Downloads
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 Downloads
Hawariah Dal Nial, Zarina Zakaria and Anna Che Azmi
Role of ERP systems in management accounting in SMEs in Saudi Arabia pp. 382-403 Downloads
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 Downloads
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 Downloads
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 Downloads
Ach Maulidi
Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liability pp. 70-93 Downloads
Vivien Lefebvre
Gender and engagement partner quality pp. 94-113 Downloads
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 Downloads
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 Downloads
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 Downloads
Ruchi Agarwal

Volume 20, issue 6, 2024

The persuasion of performative technologies: constructing calculating selves in universities pp. 1-26 Downloads
Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio
Agents’ context-specific conduct in making strategic investment decisions pp. 27-55 Downloads
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 Downloads
Iryna Alves, Bruno Gregório and Sofia M. Lourenço
Corporate board, assurance and sustainability reporting practices: a focus on selected African countries pp. 85-118 Downloads
Olayinka Adedayo Erin and Barry Ackers
Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity pp. 119-155 Downloads
Janine Burghardt and Klaus Moeller
Management control practices for the sustainability transformation in the European construction industry pp. 156-177 Downloads
Daniela Cortés, Albert Anton Traxler and Dorothea Greiling
Trust and management control archetypes in public-private partnerships pp. 178-199 Downloads
Enrico Bracci, Mouhcine Tallaki and Vincenzo Riso
Accountants as SME advisors: relevance lost? pp. 200-222 Downloads
Karen Brickman, Martin R.W. Hiebl, Martin Quinn and Liz Warren
Changes in field-based research in accounting pp. 223-251 Downloads
Lili-Anne Kihn, Angela Liew and Jani Nieminen
Management accounting change in merger and acquisitions: a multiple-case study pp. 252-276 Downloads
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 Downloads
Andrea Dello Sbarba

Volume 20, issue 5, 2024

Sustainable development goals in the hospitality industry: a dream or reality? pp. 773-796 Downloads
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 Downloads
Kun You, Zubir Azhar and Qingyu Wang
Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system pp. 821-842 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Benjamin Awuah, Hassan Yazdifar and Hany Elbardan
Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran pp. 647-672 Downloads
Hasan Valiyan and Mohammadreza Abdoli
Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices pp. 673-701 Downloads
Jacqueline Jarosz Wukich, Erica L. Neuman and Timothy J. Fogarty
Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies pp. 702-723 Downloads
Christian Friedrich and Reiner Quick
Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia pp. 724-747 Downloads
Umar Habibu Umar, Egi Arvian Firmansyah, Muhammad Rabiu Danlami and Mamdouh Abdulaziz Saleh Al-Faryan
Digital maturity index for accounting firms pp. 748-772 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Guillaume Plaisance
Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda pp. 560-592 Downloads
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 Downloads
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 Downloads
Denise Jackson and Christina Allen
Measuring industry managerial discretion: a comparative study in the UK pp. 228-247 Downloads
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 Downloads
Emmanuel Mamatzakis, Lorenzo Neri and Antonella Russo
The moderating effects of strategy on the relation of working capital management with profitability pp. 276-306 Downloads
Orestes Vlismas
The current role of management accounting: paradigm shift and future challenges pp. 307-333 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Robin Roslender, Susan Hart and Christian Nielsen
Dysfunctional behaviour in university accounting schools: a tale of management control pp. 21-57 Downloads
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 Downloads
Mahmoud Arayssi and Mohammad Jizi
Enterprise risk management literature: emerging themes and future directions pp. 84-111 Downloads
Taha Ahmad Jaber and Sabarina Mohammed Shah
CSR reporting in Arab countries: the emergence of three genres pp. 112-129 Downloads
Muatasim Ismaeel and Zarina Zakaria
ACCOUNTQUAL: a scale for measuring accounting service quality pp. 130-152 Downloads
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 Downloads
Nizar Mohammad Alsharari
Management accounting practices and organizational change aspects in the public sector: contextual/processual approach pp. 177-204 Downloads
Nizar Mohammad Alsharari and Bobbie Daniels
Page updated 2025-05-31