Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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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

Beyond “dummy variable”: progress and potential of gender research in management accounting pp. 169-195

Zahir Uddin Ahmed

Volume 21, issue 3, 2024

Stakeholder pressure and SMEs sustainability information disclosures: why perceived benefits and sustainability knowledge matter pp. 407-423

Elias Appiah-Kubi

Legitimacy and anti-corruption disclosures: insights into the early effects of the European Non-Financial Reporting Directive pp. 424-445

Cristina Landis and Paola Paglietti

Financial accountability discharged from local government financial statements: an institutional theory approach to accounting change pp. 446-473

Ellen Haustein, Peter C. Lorson, Lasse Olavi Oulasvirta and Lotta-Maria Sinervo

Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation? pp. 474-505

Maryam Asadi, Gholamreza Mansourfar, Saeid Homayoun and Hamzeh Didar

Business intelligence system adoption and the leveraging of reporting process capabilities pp. 506-534

Adelaide Martins, Maria Teresa Bianchi de Aguiar, Marco Sambento and Manuel Castelo Branco

Carbon management accounting an evolving approach to enhance transparency and accountability in accounting and reporting practices pp. 535-566

Abhishek N., Neethu Suraj, Keyur Kumar M. Nayak, Hardik Bhadeshiya, Abhinandan Kulal and M.S. Divyashree

Dysfunctional audit behavior: exploring the impact of longitudinal work experience and gender pp. 567-592

Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil

Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape pp. 593-613

Manaf Al-Okaily

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