Journal of Accounting & Organizational Change
2005 - 2025
Current editor(s): Prof Zahirul Hoque From Emerald Group Publishing Limited Bibliographic data for series maintained by Emerald Support (). Access Statistics for this journal.
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Volume 19, issue 6, 2023
- The changing roles of internal auditors in the Ukrainian central government pp. 1-23

- Tamara Volodina, Giuseppe Grossi and Veronika Vakulenko
- Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs pp. 24-45

- Michael Kuttner, Stefan Mayr, Christine Mitter and Christine Duller
- 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
- 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
- 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
Volume 19, issue 5, 2022
- Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation? pp. 625-641

- Fabricia Rosa, Rogério J. Lunkes, Daiane Antonini Bortoluzzi and Januário José Monteiro
- Accountants and small businesses: toward a resource-based view pp. 642-666

- 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

- Vanderlei dos Santos and Ilse Maria Beuren
- Influence of formal and informal controls on trust and individual creativity pp. 689-705

- 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

- 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

- 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

- 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

- Ahesha Perera
- Civil society organisations counter conduct about the Agyapa deal of Ghana pp. 809-832

- Randolph Nsor-Ambala
Volume 19, issue 4, 2022
- 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
- Chief financial officer’s educational background from reputable universities and financial reporting quality pp. 566-587

- Iman Harymawan, Adib Minanurohman, Mohammad Nasih, Rohami Shafie and Ismaanzira Ismail
- Translating quality criteria in university accreditation pp. 588-602

- 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

- 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

- Magan Calhoun and Vikkie McCarthy
- The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh pp. 420-446

- Bishawjit Chandra Deb, Md. Mominur Rahman and Muhammad Shajib Rahman
- The use of integrated reports to enhance stakeholder engagement pp. 447-473

- Nick Sciulli and Desi Adhariani
- Sustainability reporting of major electricity retailers in line with GRI: Australia evidence pp. 474-493

- Mehadi Mamun
- Investigating the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance pp. 494-512

- 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

- 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

- 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

- 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

- 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

- 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

- Michalis Bekiaris and Thekla Paraponti
- Management control systems effect on the micro-level processes of product innovation pp. 326-350

- 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

- Hrishikesh Desai
- Culture, language, and accounting reform: a new perspective on IPSAS implementation pp. 376-400

- 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

- Randolph Nsor-Ambala
- Political affiliation types and corporate social responsibility (CSR) commitment: evidence from Indonesia pp. 24-39

- 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

- 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

- Johnny Jermias, Yuanlue Fu, Chenxi Fu and Yasheng Chen
- Enduring corporate political connections and loan contracting: evidence from the GCC countries pp. 89-114

- 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

- 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

- Zouhour Ben Hamadi and Christine Fournès
- Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems pp. 164-183

- Stefano Baraldi, Antonella Cifalinò, Irene Eleonora Lisi and Marco Giovanni Rizzo
Volume 18, issue 5, 2022
- 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
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