Journal of Accounting & Organizational Change

2005 - 2026

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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2026, month June, vol 22

Linking PMS sophistication to sustainability performance: the mediating role of sustainability orientation pp. 250-269

Minna Saunila and Ilse Svensson de Jong

The interplay of board and audit committee quality governance in shaping disclosure quality in the UK market pp. 270-302

Nooraisah Katmon, Omar Farooque and Wonlop Buachoom

Strategy, strategic management accounting and performance: a contingency perspective pp. 303-332

Simon Cadez, Petr Petera and Jaroslav Wagner

2026, month May, vol 22

Doing more than they say: Hidden ESG as a practice–visibility mismatch in Ukrainian agriculture pp. 219-249

Volodymyr Metelytsia, Vladislav Valentinov and Taras Gagalyuk

2026, month April, vol 22

Institutional work, accountability and corruption: evidence from a social business organization in Bangladesh pp. 160-186

Mohammad Istiaq Azim, Mokhtarul Wadud, Sarod Khandaker and Tarek Rana

Balancing today and tomorrow: the role of analytics, automation, and digital readiness in digital transformation for accounting functions pp. 187-218

Robert Rieg and Ute Vanini

2026, month March, vol 22

Steering the helm of sustainability: the role of sustainability committees and female directors pp. 120-139

Yew Hua Ling, Yeut Hong Tham and Ling Jong

Non-financial indicators in transitional economies: an impasse or a neglected tool? pp. 140-159

Jiří Dokulil, Boris Popesko and Kateřina Rajnštajnová

2026, month February, vol 22

Has the Spanish non-financial information regulation become a socially accepted norm?: Special emphasis on the road passenger transport sector pp. 91-119

Javier Andrades, Domingo Martinez-Martinez, Estibaliz Biedma and Manuel Larran

2026, month November

Moving beyond the invisible: hidden cost accounting as a mediating device for organizational change in crisis-stricken small family-owned businesses pp. 1-29

Alexan Hagopian and C. Richard Baker

2026, month October

The determinants of dysfunctional audit behavior in an emerging context: a cognitive approach pp. 1-23

Yosra Mnif and Emna Rebai

The challenge of comparability in sustainability reporting within the emerging standard-setting architecture pp. 1-20

Gianmarco Salzillo, Nicola Moscariello and Michele Pizzo

Strategic pathways to agility: how dynamic management control systems, strategic management accounting and knowledge management foster organizational learning and adaptability pp. 1-33

Ahmed Abdullah Saad Al-Dhubaibi

Mapping sustainability reporting using indicator attributes pp. 1-27

Ramona Zharfpeykan and Paul Rouse

“Less is less” or “Less is more”? Financial constraints and green innovation in a global context pp. 1-30

Md. Nurul Kabir, Mohammad Dulal Miah, Sohanur Rahman, Md. Samsul Alam and Tapan Sarker

Sustainability integration in risk assessment and management accounting: insights from Iran pp. 1-30

Abbas Ali Daryaei and Parisa Jozmoghaddam

2026, month September

Beyond regulation: adaptive responses of nonregulated SMEs to mandatory CSR reporting pp. 1-27

Asif M. Huq, Fredrik Hartwig, Wensong Bai and Niklas Rudholm

Cross framework alignment in mandatory ESG reporting: evidence from integrated reporting and SASB quality pp. 1-23

Felipe Zúñiga, Roxana Pincheira, María Gatica and Marioly Suárez

2026, month July

From information to advantage and beyond: the role of modern management accounting in enabling marketing capabilities and goal achievement pp. 1-24

Sareeya Wichitsathian and Somkiat Chayprapak

Commitment level: impact on climate change performance and firm value pp. 1-41

Raden Roro Widya Ningtyas Soeprajitno, Ainun Na’im, Muhammad Alif Nur Irvan, Aprilia Beta Suandi and Ahmad Amin

2025, month December, vol 22

Sustainability in context: SDG disclosure across African stock exchanges pp. 1-30

Katrin Hummel and Elda du Toit

Corporate financial distress prediction: a machine learning approach in the era of big data pp. 31-65

Gianluca Gabrielli, Andrea Melioli and Flavio Bertini

Integration matters: the relationships between environmental management control systems and environmental and financial performance pp. 66-90

Valeria Knels, Edeltraud Guenther and Thomas Guenther

2025, month August, vol 22

Enhancing public sector performance: the role of emotional intelligence in strengthening leadership effectiveness pp. 813-832

Elias Appiah-Kubi, Francisca Omama Koranteng and Christian Narh Opata

Do auditors behave differently in initial-year engagements? pp. 833-856

Essam Elshafie

Transforming audit practices in Jordan: an extended UTAUT model integrating trust, satisfaction, self-efficacy and perceived risk for enhanced CAATT adoption pp. 857-881

Abdul Rahman Al Natour, Ahmed Al-Dmour, Hala Zaidan, Hamzah Al-Mawali and Abdulla Al Jalahma

Activity-based costing adoption, innovation attributes and performance of SMEs in Ghana pp. 882-908

Edward Nartey

Do management control systems reduce dysfunctional behaviours? Insights from a literature review on the levers of control framework and research agenda pp. 909-935

Javiera Müller, Laura Gomez-Ruiz and David Naranjo-Gil

Leveraging digital technologies to control fraud in a resource-constrained institutional environment: a longitudinal case study pp. 936-953

Ruchi Agarwal, Sanjay Kallapur and Sanjiv Dwivedi

Conducting case study research in management accounting: doctoral student and supervisor perspectives pp. 954-975

Kumudu Kapiyangoda and Tharusha Gooneratne

2025, month May, vol 22

Determinants of managerial accounting technique adoption in manufacturing enterprises: a structural equation modeling approach pp. 454-484

Vlora Berisha Dranqolli and Iliriana Miftari

An institutional analysis of corporate management strategic responses to COVID-19: UK evidence pp. 485-515

Mohamed Elmaghrabi, Ahmed Diab and Ahmed Hassan Ahmed

Does budget proposal evaluation intensity curb budgetary slack? Examining the role of myopic loss aversion under experimental in multiperiod setting pp. 516-549

Frida Fanani Rohma and Ertambang Nahartyo

The role of internal and external enforcers in enhancing financial reporting quality pp. 550-578

Adriana Silva, Susana Jorge, Lúcia Lima Rodrigues and Catarina Proença

2025, month April, vol 22

Introducing IPSAS-based standards to Greek public hospitals: the influence of organisational culture pp. 333-353

Georgios Makrygiannakis, Konstantia Dalla and Petros Lois

Does political risk affect managerial ability? pp. 354-377

Lori N.K. Leonard and Li Sun

Detecting label adopters in double materiality application: a machine learning approach pp. 381-405

Diego Andrés Correa-Mejía, Jaime Andrés Correa-García and María Antonia García-Benau

Financial irregularities and fiscal autonomy nexus: a threshold effect analysis of local government entities in Ghana pp. 406-429

William Ofori Darko, Francis Aboagye-Otchere and Godfred Matthew Yaw Owusu

Accounting information systems and business capabilities’ role impacting the Viet Nam-listed corporates’ resilience: the smart-PLS SEM approach pp. 430-453

Nguyen Thi Huong and Doan Van Dinh

2025, month March, vol 22

Currencies, digital dollars, tax dilemmas: exploring the ties between cryptocurrencies and tax aggressiveness pp. 45-63

Anne Marie Gosselin, Annie Lecompte, Sylvie Côté and Karine Phaneuf

Analyzing performance measurement systems in integrated reports: evidence and contextual factors pp. 172-192

Kevin Massmann

ESG and cost of capital components: Does the legal system matter? pp. 193-210

Andreas Koutoupis, Athanasios Fassas, Michail Nerantzidis, Antonios Persakis and Panayiotis Tzeremes

Corporate social responsibility in a developing country context – employees’ organizational identification and organizational citizenship behavior pp. 213-237

Kujtim Hameli and M. Murat Yaslioglu

Corporate governance, risk disclosure, and stock returns in UK financial firms pp. 238-258

Tamer Elshandidy and Hesham Ramadan Eassa Hassaan

The adoption of management accounting innovations in emerging economies: exploring market, institutional and organizational factors pp. 259-286

Hesham Yousef and Samuel Sponem

Corporate governance and corporate social responsibility disclosures: fresh evidence from China pp. 287-312

Xue Gao, Md Moazzem Hossain, Manzurul Alam and Udani Edirisinghe

Big data integration in performance management and control: a socio-technical perspective pp. 313-332

Ria Karina, A.K. Siti-Nabiha and Teddy Jurnali

2025, month February, vol 22

Does sustainability performance reflect the quality of internal controls? pp. 23-44

Mohammad Jizi and Edward Thomas

The impact of contingency factors on the degree of digitization and the operational performance in accounting firms pp. 64-88

Helmi Hentati, Maha Khemakhem Jardak and Neila Boulila

Carbon accounting for sustainability management: case study of MICE events pp. 89-103

Maïa Zanella, Naeem Ashraf and Zeeshan Mahmood

Evaluating blockchain’s impact on financial reporting: opportunities and threats in fintech’s input, processing, and output phases pp. 104-126

Mir Vahid Pourrabbi, Mahdi Salehi, Tamanna Dalwai and Mahdi Moradi

Tri Hita Karana: Balinese local wisdom and its role in the triumph over corruption pp. 127-148

Putu Agus Ardiana, I Ketut Sujana, Sang Ayu Putu Dinda Natalia and Kadek Dwi Linda Yanthi

Environmental reporting and financial performance: the role of board independence pp. 149-171

Raihan Sobhan, Md. Masud Rana Shohan and Syed Irfan Uddin

2025, month January, vol 22

Waste management, green initiatives, and financial distress in heavily regulated environmental contexts: evidence from the United Kingdom pp. 1-22

Nurlan Orazalin, Collins Ntim and Timur Narbaev

2025, month November, vol 21

Integrating sustainability – an institutional perspective on change pp. 386-415

Leanne Johnstone and Matti Skoog

2025, month October, vol 21

Accounting for radical change: framing in a social movement leading to a radical change decision pp. 363-385

Natasha Winkler-Titus and Anne Crafford

2025, month September, vol 21

Big data analytics role in shaping the work of accounting function and accounting professionals pp. 272-306

Abhishek Mukherjee, Umesh Sharma and Junliang Liu

Intelligent accounting digital maturity model for small and medium-sized accounting firms pp. 307-329

Heli Kortesalmi

2025, month August, vol 21

Leveraging on levers of control to learn how to integrate sustainability in management pp. 217-243

Laura Zoni and Camila Wainer Bustamante

Balancing bonding and monitoring costs in remuneration governance: evidence from South Africa pp. 244-271

Moses Jachi and George Frederick Nel

2025, month July, vol 21

The institutionalisation of sustainability information assurance: preparing for upcoming obligations in the EU pp. 196-216

Jacqueline Strakova, Albert Anton Traxler, Ewald Aschauer, Dorothea Greiling and Ulla Daurer

2025, month June, vol 21

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

Zahir Uddin Ahmed

2025, month May, vol 21

The role of the interest in technology use in blurring the lines between accountability for sustainability performance and for financial performance pp. 147-168

Terhi Chakhovich and Tuija Virtanen

2025, month April, vol 21

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

2025, month March, vol 21

Does auditor–client geographic proximity matter? New evidence from an emerging market pp. 29-55

Md Mustafizur Rahaman, Md. Rezaul Karim and Raihan Sobhan

The disruption of blockchain technology in accounting: a review of scientific progress pp. 330-362

Javier Parra-Domínguez, Laura Sanz Martín, Germán López Pérez and José Luis Zafra Gómez

2025, month February, vol 21

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

2025, month January, vol 21

Popular reporting in the public sector: a systematic literature review and reflections for future research pp. 736-756

Ricardo Joaquim, Susana Jorge and Liliana Marques Pimentel

Unravelling the impact of COVID-19 on airline financial health in the world: insights from Chernoff faces technique pp. 757-776

Indranarain Ramlall

Burnout in audit professionals: a job demand-resource perspective in COVID-19 era pp. 777-804

Joyce Aoife, Vincent Tawiah, Caroline McGroary and Francis Osei-Tutu

Burns and Scapens’ framework: a 25-year review of insights, challenges, and prospective directions pp. 805-840

Sameh Farhat Ammar, Martin R.W. Hiebl and Martin Quinn

Research on financial fraud detection by integrating latent semantic features of annual report text with accounting indicators pp. 841-866

Weilong Liu, Zhongguo Wang and Xv Zhang

Testing the mediation effects of contingent factors on the relationship between management control systems and performance in higher education institutions pp. 867-892

Hafiez Sofyani, Mahfud Sholihin, Zakiah Saleh and Che Ruhana Isa

Exploring linkages between social diversity, management control, and team performance: an integrative literature review pp. 893-914

Lisseth Vasquez-Peñaloza, Maria Jesus Sánchez-Expósito and Laura Gomez-Ruiz

The role of AI adoption in transforming the accounting profession: a diffusion of innovations theory approach pp. 915-936

Soufiene Assidi, Mohamed Omran, Tarek Rana and Hela Borgi

Does the business strategy matter? The mandatory regulation of corporate social responsibility and earnings quality relationship pp. 937-963

Ruba Hamed, Wasim Al-Shattarat and Basiem Al-Shattarat

The role of intellectual capital in the sustainable value creation of Brazilian listed companies pp. 964-991

Ricardo Vinícius Dias Jordão, Ewerton Alex Avelar and Marco Antônio Lúcio

Evaluating the impact of ESG on financial risk: the moderating effects of operational ability and profitability in Indonesian infrastructure firms pp. 992-1015

Mochammad Ridwan and Erik Syawal Alghifari

Factors influencing blockchain adoption in accounting and auditing in the face of Industry 4.0: a multi-criteria decision-making approach pp. 1016-1039

R. K. Jena

The effect of stretch goals and moral justification on counterproductive work behavior pp. 1040-1060

Muhammad Irdam Ferdiansah, Vincent K. Chong, Isabel Z. Wang and David R. Woodliff

The effect of organizational identification on AIS acceptance: how gender and collectivism shape usage patterns pp. 1061-1080

Muhammad Arshad, Sadia Afzal, Mariam Farooq, Omer Farooq and Muhammad Atif