Journal of Accounting & Organizational Change

2005 - 2024

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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Volume 18, issue 5, 2021

An empirical study of sustainability reporting assurance: current trends and new insights pp. 617-642

Kholod Fahad Alsahali and Ricardo Malagueño

Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups pp. 643-665

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

Ika Permatasari and I Made Narsa

The dark side of hyperconnectivity in the accounting profession pp. 685-703

Sari Mansour, Dima Mohanna and Diane-Gabrielle Tremblay

Internal audit’s evolving performance role: lessons from the South African public sector pp. 704-726

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

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

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

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

Steen Nielsen

Volume 18, issue 4, 2021

How do the unintended consequences of performance evaluation systems manifest themselves? pp. 509-528

Larissa Marx Welter and Sandra Rolim Ensslin

Sensemaking and financial management in the decision-making process of farmers pp. 529-552

Michael Thomas Hayden, Ruth Mattimoe and Lisa Jack

Accountability and legitimacy dynamics in an Islamic boarding school pp. 553-570

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

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

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

Olayinka Adedayo Erin and Omololu Adex Bamigboye

Do accountability and transparency promote community trust? Evidence from village government in Indonesia pp. 397-418

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

Lars Balslev, Sof Thrane and Ivar Friis

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments pp. 440-460

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

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

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

Jodie Moll

Risk management practices and trade facilitation as influenced by public sector reforms: institutional isomorphism pp. 192-216

Nizar Mohammad Alsharari

Stratified ontology, institutional pluralism and performance monitoring in Zambia’s health sector pp. 217-237

Joseph Phiri and Pinar Guven-Uslu

An empirical analysis of SMES’ triple bottom line practices pp. 238-259

Jude Edeigba and Chris Arasanmi

“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability pp. 260-285

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

Meghna Goswami

Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives pp. 304-324

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

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

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

Peter Murr and Nieves Carrera

Stakeholder pressure as a driver of risk management practices in public administrations pp. 33-56

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

Amra Tica and Barbara E. Weißenberger

Risk governance: exploring the role of organisational culture pp. 77-99

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

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

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

Clemens Harten, Matthias Meyer and Lucia Bellora-Bienengräber

Volume 17, issue 5, 2021

An alternative model for the comprehension of organizational transformation in emerging economies pp. 585-603

Carmenza Gallego and Gregorio Calderón Hernández

Carbon disclosure, performance and the green reputation of higher educational institutions in the UK pp. 604-632

Anup Kumar Saha, Theresa Dunne and Rob Dixon

Environmental management accounting, board role performance, company characteristics and environmental performance disclosure pp. 633-659

Stephen Korutaro Nkundabanyanga, Bruno Muramuzi and Kassim Alinda

The importance of management control systems for startup funding – empirical evidence from external financiers pp. 660-685

Hanna Schachel, Maik Lachmann, Christoph Endenich and Oliver Breucker

Does business intelligence mediate the relationship between ERP and management accounting practices? pp. 686-703

Mayada Abd El-Aziz Youssef and Habib Mahama

Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan pp. 704-727

Malik Muneer Abu Afifa and Isam Saleh

The effect of lean on performance: a longitudinal study of US Hospitals pp. 728-752

Huilan Zhang

Volume 17, issue 4, 2021

Management accounting developments in German-speaking countries: an overview and editorial reflections pp. 457-470

Albrecht Becker, Burkhard Pedell and Dieter Pfaff

Persistent but adaptable – the path dependent development of German cost accounting pp. 471-493

Juergen Weber and Leona Wiegmann

Reporting practices in situations of conflicting institutional logics: the case of a German federal authority pp. 494-518

Celina Gisch, Bernhard Hirsch and David Lindermüller

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study pp. 519-554

Christoph Endenich, Andreas Hoffjan, Anne Krutoff and Rouven Trapp

Debiasing as a powerful management accounting tool? Evidence from German firms pp. 555-582

Niklas Kreilkamp, Maximilian Schmidt and Arnt Wöhrmann

Volume 17, issue 3, 2021

Impact of external auditor–cloud specialist engagement on cloud auditing challenges pp. 309-331

Alaa A.D. Taha, Waheed Ramo and Haetham H. Kasem Alkhaffaf

Resilience capacities and management control systems in public sector organisations pp. 332-351

Enrico Bracci and Mouhcine Tallaki

Management accounting research in family businesses: a review of the status quo and future agenda pp. 352-372

Kumudu Kapiyangoda and Tharusha Gooneratne

How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises pp. 373-393

Mohamed Bouamama, Sami Basly and Houda Zian

Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies pp. 394-415

Dewan Mahboob Hossain, Md. Saiful Alam, Mohammed Mehadi Masud Mazumder and Al Amin

Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy pp. 416-435

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

Public sector CFOs and CIOs: impacts of work proximity and role perceptions pp. 436-456

James Stephen Denford and Kurt Schobel

Volume 17, issue 2, 2020

Enabling formal MCS design and use: a meta-synthesis of qualitative research pp. 133-163

Marc Janka

Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments pp. 164-196

Paulina Roszkowska

Understanding the internal audit function in a digitalised business environment pp. 197-216

Nathanaël Betti and Gerrit Sarens

Using regulatory fit in cost reduction announcements pp. 217-241

Ulf Diefenbach, Benedikt Schnellbächer and Sven Heidenreich

Funding sources and performance management systems: an empirical study pp. 242-262

Manzurul Alam, Megan Paull, Anne Peachey, David Holloway and John Griffiths

The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior pp. 263-281

Makoto Matsuo, Takami Matsuo and Kohei Arai

Knowing new managerial directions: the role of AIS pp. 282-306

Carmela Rizza and Daniela Ruggeri

Volume 17, issue 1, 2020

On the relevance of self-service business intelligence to university management pp. 5-22

Michela Arnaboldi, Andrea Robbiani and Paola Carlucci

Legitimating accounting change in charities: when values count more than regulation pp. 23-49

Ciaran Connolly, Noel Hyndman and Mariannunziata Liguori

Alleviating social and economic inequality? The role of social enterprises in Thailand pp. 50-70

Varaporn Pothipala, Prae Keerasuntonpong and Carolyn Cordery

Service innovation or collaborative tradition? Public motives for partnerships with third sector organisations pp. 71-90

Caroline Hellström

Responding to funding scarcity: governance challenges in Swedish and South African development partnerships pp. 91-110

Jayne Jönsson and Tony Huzzard

The use of accounting in managing the institutional complexities of a festival organisation pursuing financial and social objectives pp. 111-130

Per Ståle Knardal and John Burns