Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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Diffusion of management accounting innovations: a virus perspective pp. 513-534: Daniel Johanson and Dag Øivind Madsen
Dynamic transfer pricing under conditions of uncertainty – the use of real options pp. 535-556: Jan M. Smolarski, Neil Wilner and Jose G. Vega
Strategic alignment matrix pp. 557-579: Fabiola Bertolotti, Diego Maria Macrì and Matteo Vignoli
Organizational lifecycle and strategic management accounting pp. 580-604: Timur Pasch
Managerial intentions for and employee perceptions of group-based incentives pp. 605-625: Sinikka Moilanen and Seppo Ikäheimo
Integrating environmental management control systems to translate environmental strategy into managerial performance pp. 626-653: Peter G. Rötzel, Alexander Stehle, Burkhard Pedell and Katrin Hummel
Walking the talk pp. 654-677: Andrea M. Scheetz and Timothy J. Fogarty
Attracting and retaining core competency: a focus on cost stickiness pp. 678-700: Christian Kuiate and Thomas R. Noland

Political participation in global accounting standard-setting pp. 357-381: Toshitake Miyauch and Masatsugu Sanada
The dissemination of firm information via company register websites pp. 382-429: Devrimi Kaya and Andreas Seebeck
Accounting for strategic management, strategising and power structures in the Jordanian higher education sector pp. 430-452: Khaled Hutaibat
Outsourcing mandated corporate social responsibility in India: risks and performance pp. 453-472: Nava Subramaniam, Monika Kansal, Dessalegn Getie Mihret and Shekar Babu
The impact of management control systems on organisational change and performance in the public sector pp. 473-495: Nuraddeen Abubakar Nuhu, Kevin Baird and Ranjith Appuhami
Revenue generation capacity of college football programs during the 2008 global financial crisis pp. 496-512: Peter Omondi-Ochieng

The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam pp. 170-197: Lisa-Uyen Nguyen
Can the integration of a tax-compliant transfer pricing system into the management control system be successful? pp. 198-230: Katrin Hummel, Dieter Pfaff and Benedikt Bisig
Agile performance measurement system development: an answer to the need for adaptability? pp. 231-256: Kati Tuulikki Stormi, Teemu Laine and Tuomas Korhonen
The transaction costs of intra-organizational captive buying and selling relationships pp. 257-277: Erik de Waard, Peter de Bock and Robert Beeres
Crisis and organizational change: IASB’s response to the financial crisis pp. 278-301: Masaki Kusano and Masatsugu Sanada
Does it help to help and to be helped? Impacts of informal help on effort and wages pp. 302-329: Rahma Daly, Marc-Arthur Diaye and Emmanuelle Walkowiak
The role of business analytics in the controllers and management accountants’ competence profiles pp. 330-356: Thuy Duong Oesterreich and Frank Teuteberg

Accountability dilemmas and identity struggles pp. 2-29: Anna-Karin Stockenstrand
Flexibility and control in managing collaborative and in-house NPD pp. 30-57: Emer Curtis and Breda Sweeney
Management accounting research on farms: what is known and what needs knowing? pp. 58-86: Sinclear R. Ndemewah, Kevin Menges and Martin R.W. Hiebl
Stop accounting myopia: – think globally: a polemic pp. 87-99: Trevor Hopper
Budgeting reconsidered: exploring change initiative in a bank pp. 100-126: Danielius Valuckas
Configurations of control in product development pp. 127-146: Lucia Bellora-Bienengräber
An investigation of the relation between ownership structure and management control in professional service organisations pp. 147-168: Robyn King and Peter Clarkson

Public interest and accrual accounting: are they aligned? pp. 366-380: Sylvia, Eko Ganis Sukoharsono, Yeney Widya Prihatiningtias and Roekhuddin
Assimilating accounting innovations: lessons from Italian public universities pp. 381-401: Sabrina Gigli, Laura Mariani and Benedetta Trivellato
Institutions, agency, culture and control: a case study of a multinational operating company pp. 402-428: Kumudu Kapiyangoda and Tharusha Gooneratne
Impact of intellectual capital on financial performance: evidence from the Bangladeshi textile sector pp. 429-454: Leena Afroz Mostofa Chowdhury, Tarek Rana, Mahmuda Akter and Mahfuzul Hoque
The impact of top management team characteristics and historical financial performance on strategic management accounting pp. 455-472: Odysseas Pavlatos and Xara Kostakis
Value relevance of accounting information: an emerging country perspective pp. 473-491: Bismark Badu and Kingsley Opoku Appiah
Being a management accountant in a shared services centre pp. 492-512: Lauri Lepistö, Justyna Dobroszek, Sinikka Moilanen and Ewelina Zarzycka
A demographic and psychometric assessment of the Connor-Davidson resilience scale 10 (CD-RISC 10) with a US public accounting sample pp. 513-534: Kenneth J. Smith, David J. Emerson and Michael A. Schuldt

Accountants’ satisfaction following unification of Canadian accounting bodies pp. 250-272: Tamaishwar Looknauth and Charles H. Bélanger
Understanding crowdfunding for business funding – a legal and platform review pp. 273-290: Daniel H. Boylan, Diane Nesson and Jamie Philipps
Sensemaking and sensegiving pp. 291-313: Matthias Georg Will and Ingo Pies
Beyond budgeting: review and research agenda pp. 314-337: Dai Huu Nguyen, Christine Weigel and Martin R.W. Hiebl
Audit firms and industry specialization in an emerging economy pp. 338-362: Karim Hegazy and Mohamed Hegazy

ERP systems and management accounting pp. 120-137: Gary Spraakman, Winnie O’Grady, Davood Askarany and Chris Akroyd
Sustainability performance measurement inside academia pp. 138-166: Caterina Cavicchi and Emidia Vagnoni
Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant pp. 167-187: Steen Nielsen
The adoption and benefits of life cycle costing pp. 188-215: Thorsten Knauer and Katja Möslang
Forming and transforming shared services: the performativity of management devices pp. 216-233: Daniel Harritz
Implementation of accrual accounting by Malaysian federal government pp. 234-247: Suhaiza Ismail, Siti Alawiah Siraj and Shahril Baharim

Power relations in organizational change: an activity-theoretic perspective pp. 9-32: Frank Schirmer and Silke Geithner
Objective environmental conditions and perceived environmental uncertainty pp. 33-60: Martin Weiss and Christina Wittmann
Entrepreneurial initiatives as a microfoundation of dynamic capabilities pp. 61-79: Christian A. Mahringer and Birgit Renzl
From entity to process: toward more process-based theorizing in the field of organizational change pp. 80-98: Matthias Wenzel and Jochen Koch
Financing organizational changes from without pp. 99-116: Marta Lenartowicz