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Journal of Accounting & Organizational Change

2005 - 2023

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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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

Volume 19, issue 6, 2023

The changing roles of internal auditors in the Ukrainian central government pp. 1-23 Downloads
Tamara Volodina, Giuseppe Grossi and Veronika Vakulenko
Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs pp. 24-45 Downloads
Michael Kuttner, Stefan Mayr, Christine Mitter and Christine Duller
Management accounting adoption in small businesses: interfaces with challenges and performance pp. 46-69 Downloads
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 Downloads
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 Downloads
Lili-Anne Kihn
Dynamic external environment and value creation in small and medium-sized accounting practices: a sensemaking perspective pp. 112-133 Downloads
Zahid Ali

Volume 19, issue 5, 2022

Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation? pp. 625-641 Downloads
Fabricia Rosa, Rogério J. Lunkes, Daiane Antonini Bortoluzzi and Januário José Monteiro
Accountants and small businesses: toward a resource-based view pp. 642-666 Downloads
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 Downloads
Vanderlei dos Santos and Ilse Maria Beuren
Influence of formal and informal controls on trust and individual creativity pp. 689-705 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Ahesha Perera
Civil society organisations counter conduct about the Agyapa deal of Ghana pp. 809-832 Downloads
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 Downloads
Miguel Vega and Joao Vieira da Cunha
Chief financial officer’s educational background from reputable universities and financial reporting quality pp. 566-587 Downloads
Iman Harymawan, Adib Minanurohman, Mohammad Nasih, Rohami Shafie and Ismaanzira Ismail
Translating quality criteria in university accreditation pp. 588-602 Downloads
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 Downloads
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 Downloads
Magan Calhoun and Vikkie McCarthy
The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh pp. 420-446 Downloads
Bishawjit Chandra Deb, Md. Mominur Rahman and Muhammad Shajib Rahman
The use of integrated reports to enhance stakeholder engagement pp. 447-473 Downloads
Nick Sciulli and Desi Adhariani
Investigating the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance pp. 494-512 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Michalis Bekiaris and Thekla Paraponti
Management control systems effect on the micro-level processes of product innovation pp. 326-350 Downloads
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 Downloads
Hrishikesh Desai
Culture, language, and accounting reform: a new perspective on IPSAS implementation pp. 376-400 Downloads
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 Downloads
Randolph Nsor-Ambala
Political affiliation types and corporate social responsibility (CSR) commitment: evidence from Indonesia pp. 24-39 Downloads
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 Downloads
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 Downloads
Johnny Jermias, Yuanlue Fu, Chenxi Fu and Yasheng Chen
Enduring corporate political connections and loan contracting: evidence from the GCC countries pp. 89-114 Downloads
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 Downloads
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 Downloads
Zouhour Ben Hamadi and Christine Fournès
Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems pp. 164-183 Downloads
Stefano Baraldi, Antonella Cifalinò, Irene Eleonora Lisi and Marco Giovanni Rizzo

Volume 18, issue 5, 2021

An empirical study of sustainability reporting assurance: current trends and new insights pp. 617-642 Downloads
Kholod Fahad Alsahali and Ricardo Malagueño
Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups pp. 643-665 Downloads
Anderson Betti Frare, Ana Paula Capuano da Cruz, Carlos Eduardo Facin Lavarda and Chris Akroyd
Sustainability reporting or integrated reporting: which one is valuable for investors? pp. 666-684 Downloads
Ika Permatasari and I Made Narsa
The dark side of hyperconnectivity in the accounting profession pp. 685-703 Downloads
Sari Mansour, Dima Mohanna and Diane-Gabrielle Tremblay
Internal audit’s evolving performance role: lessons from the South African public sector pp. 704-726 Downloads
Asogan Moodley, Barry Ackers and Elza Odendaal
From interactive control to IT project performance: examining the mediating role of stakeholder analysis effectiveness pp. 727-751 Downloads
Farzana Asad Mir and Davar Rezania
Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how? pp. 752-788 Downloads
Franziska Grieser and Burkhard Pedell
How centrality bias in subjective evaluation affects positive and negative employee work behavior: a real-effort task experiment pp. 789-810 Downloads
Lufi Yuwana Mursita and Ertambang Nahartyo
Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions pp. 811-853 Downloads
Steen Nielsen

Volume 18, issue 4, 2021

How do the unintended consequences of performance evaluation systems manifest themselves? pp. 509-528 Downloads
Larissa Marx Welter and Sandra Rolim Ensslin
Sensemaking and financial management in the decision-making process of farmers pp. 529-552 Downloads
Michael Thomas Hayden, Ruth Mattimoe and Lisa Jack
Accountability and legitimacy dynamics in an Islamic boarding school pp. 553-570 Downloads
Vogy Gautama Buanaputra, Destri Astuti and Slamet Sugiri
Management Control Systems and Innovation: a levers of control analysis in an innovative company pp. 571-591 Downloads
Rúben Silva Barros and Ana Maria Dias Simões da Costa Ferreira
Accountingisation and the narrative (re)turn of business model information in corporate reporting pp. 592-615 Downloads
Patrizia Di Tullio, Matteo La Torre, John Dumay and Michele Antonio Rea

Volume 18, issue 3, 2021

Evaluation and analysis of SDG reporting: evidence from Africa pp. 369-396 Downloads
Olayinka Adedayo Erin and Omololu Adex Bamigboye
Do accountability and transparency promote community trust? Evidence from village government in Indonesia pp. 397-418 Downloads
Hafiez Sofyani, Suryo Pratolo and Zakiah Saleh
Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland pp. 419-439 Downloads
Lars Balslev, Sof Thrane and Ivar Friis
Institutional pressures influencing environmental management accounting adoption by Malaysian local governments pp. 440-460 Downloads
Che Ku Hisam Che Ku Kassim, Noor Liza Adnan and Roziani Ali
An institutional theory perspective on public sector reform and service performance reporting by New Zealand universities pp. 461-484 Downloads
Tarek Rana, Zahir Uddin Ahmed, Anil Narayan and Mingxing Zheng
Evaluating the usefulness of two proposed performance management frameworks: evidence from business practice pp. 485-507 Downloads
Amr Mohamed Said Abdel-Halim and Mirghani N. Ahmed

Volume 18, issue 2, 2021

Celebrating 15 years of the JAOC: a critical overview and reflections pp. 177-191 Downloads
Jodie Moll
Risk management practices and trade facilitation as influenced by public sector reforms: institutional isomorphism pp. 192-216 Downloads
Nizar Mohammad Alsharari
Stratified ontology, institutional pluralism and performance monitoring in Zambia’s health sector pp. 217-237 Downloads
Joseph Phiri and Pinar Guven-Uslu
An empirical analysis of SMES’ triple bottom line practices pp. 238-259 Downloads
Jude Edeigba and Chris Arasanmi
“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability pp. 260-285 Downloads
Vien Chu and Belinda Luke
Promoting fearlessness of change through social intelligence: mediating role of collective efficacy and moderating role of management commitment to change pp. 286-303 Downloads
Meghna Goswami
Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives pp. 304-324 Downloads
Dermot McCarthy, Phyllis Alexander and Young Jung
DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics pp. 325-345 Downloads
Heru Fahlevi, Irsyadillah Irsyadillah, Mirna Indriani and Rina Suryani Oktari
The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption pp. 346-366 Downloads
Kuralay Mazbayeva, Salima Barysheva and Saule Saulebaevna Saparbayeva

Volume 18, issue 1, 2021

Institutional logics and risk management practices in government entities: evidence from Saudi Arabia pp. 12-32 Downloads
Peter Murr and Nieves Carrera
Stakeholder pressure as a driver of risk management practices in public administrations pp. 33-56 Downloads
Fabienne-Sophie Schäfer, Bernhard Hirsch and Christian Nitzl
How regulatory changes are driven by a need for control in reputational scandals: a case study in the German insurance industry pp. 57-76 Downloads
Amra Tica and Barbara E. Weißenberger
Risk governance: exploring the role of organisational culture pp. 77-99 Downloads
Mostafa Kamal Hassan, Mustafa Elkasih Abdulkarim and Hazem Ramadan Ismael
Adoption of enterprise risk management (ERM) in small and medium-sized enterprises: evidence from Malaysia pp. 100-131 Downloads
Consilz Tan and Su Zy Lee
“Red” and “green” flags of risk disclosures – identifying associations between positive and negative key phrases and consecutive cumulative abnormal stock returns pp. 132-152 Downloads
Deborah Yvonne Nagel, Stephan Fuhrmann and Thomas W. Guenther
Talking about the likelihood of risks: an agent-based simulation of discussion processes in risk workshops pp. 153-173 Downloads
Clemens Harten, Matthias Meyer and Lucia Bellora-Bienengräber
Page updated 2024-02-28