Journal of Accounting & Organizational Change

2005 - 2026

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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2024, month July, vol 22

RETRACTED: Demystifying the time varying linkage among ESG compliant, fintech and artificial intelligence stocks pp. xxiv-xIv

Sabia Tabassum, Lakhwinder Kaur Dhillon, Miklesh Prasad Yadav, Khaliquzzaman Khan, Mohd Afzal Saifi and Zehra Zulfikar

2024, month June, vol 22

RETRACTED: Digital disruption: unveiling antecedents propelling the revolution in contemporary accounting practices pp. i-xxiii

Sakshi Bathla, Himanshu and Farah Ahmad

2024, month May, vol 22

RETRACTED: Sustainable accounting quality and its impact on financial success aligned with SDGs pp. I-xxiii

Poornima Mishra, Ashish Sharma, Mustafa Raza Rabbani, Asif Khan and Sunil Kumar

2024, month April, vol 22

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance pp. 579-607

Abhishek N., Neethu Suraj, Habeeb Ur Rahiman, Nishad Nawaz, Rashmi Kodikal, Abhinandan Kulal and Keerthan Raj

2024, month December, vol 21

Post-Implementation challenges of the Outcome-Based budgeting model in budgetary practices: a Malaysian perspective pp. 666-691

Nurul Shuhada Mohd Gharib, Che Ruhana Isa and Zakiah Saleh

Internal auditors and crisis management: a post-crisis outcome evaluation pp. 692-710

Xinghua Gao, Jacob Jaggi and Han Yan

Investors’ pro-environmental attitude, spirituality and socially responsible investing: a mediating role of greenwashing practices pp. 711-735

Ahmad Usman Shahid, Chitra Devi Nagarajan, Hafiza Sobia Tufail and Muhammad Imran

2024, month October, vol 21

Related party transactions and financial distress: role of governance and audit attributes pp. 639-665

Sourour Hazami-Ammar

2024, month September, vol 21

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

Manaf Al-Okaily

The phenomenon of China’s carbon accounting policies and practices pp. 617-638

Shuwen Li and Zarina Zakaria

2024, month August, vol 21

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 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

2024, month July, vol 21

Corporate disclosure and firm value: do audit quality and foreign listing matter? pp. 312-334

Praveen Kumar

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

2024, month June, vol 21

Digitization strategy and innovation performance of microfinance institutions: mediating role of innovation capability pp. 250-277

Mekuanint Abera, Chetana Marvadi and Dilipkumar Suthar

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

2024, month May, vol 21

Emerging trends of environmental accounting research: a science mapping approach pp. 214-249

Linh Thi Phuong Nguyen, Natdanai Aleenajitpong and Sakun Boon-itt

Evaluating the influencing factors and effects of the digitalization of management control pp. 278-311

Jochen Fähndrich and Burkhard Pedell

2024, month April, vol 21

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

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

2024, month March, vol 21

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

Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study pp. 169-188

Ruchi Agarwal

2024, month February, vol 21

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

2024, month October, vol 20

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

2024, month July, vol 20

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

2024, month June, vol 20

Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity pp. 119-155

Janine Burghardt and Klaus Moeller

2024, month April, vol 20

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

2024, month February, vol 20

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

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

2024, month January, vol 20

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

2023, month December, vol 20

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

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

2023, month November, vol 20

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

2023, month October, vol 20

Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia pp. 593-614

Hawa Ahmad, Suhaiza Ismail and Zamzulaila Zakaria

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

2023, month September, vol 20

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

2023, month August, vol 20

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

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

2023, month June, vol 20

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 current role of management accounting: paradigm shift and future challenges pp. 307-333

Elsa Pedroso and Carlos Gomes

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

Information systems quality in management accounting and management control effectiveness pp. 433-458

Kevin L. Papiorek and Martin R.W. Hiebl

2023, month May, vol 20

Management accounting practices and organizational change aspects in the public sector: contextual/processual approach pp. 177-204

Nizar Mohammad Alsharari and Bobbie Daniels

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

The moderating effects of strategy on the relation of working capital management with profitability pp. 276-306

Orestes Vlismas

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

2023, month April, vol 20

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

2023, month March, vol 20

Royal family board directors and the level of ESG disclosures in GCC listed firms pp. 58-83

Mahmoud Arayssi and Mohammad Jizi

2023, month February, vol 20

Strategic management accounting revisited: building on insights from the business model field pp. 1-20

Robin Roslender, Susan Hart and Christian Nielsen

2023, month January, vol 20

Dysfunctional behaviour in university accounting schools: a tale of management control pp. 21-57

Basil Tucker, Lee D. Parker and Glennda E.M. Scully

2023, month November, vol 19

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

2023, month October, vol 19

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

2023, month June, vol 19

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

2023, month May, vol 19

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

2023, month April, vol 19

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

Translating quality criteria in university accreditation pp. 588-602

Lise Degn, Miriam Madsen and Katja Brøgger

2023, month February, vol 19

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

2023, month January, vol 19

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