Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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Volume 19, issue 6, 2022

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, 2023

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