Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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Volume 13, issue 4, 2017

The impact of legislation on the internal audit function pp. 450-470

Kevin K. Jones, Richard L. Baskerville, Ram S. Sriram and Balasubramaniam Ramesh

The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance pp. 471-491

Abolfazl Amanollah Nejad Kalkhouran, Bahareh Hossein Nezhad Nedaei and Siti Zaleha Abdul Rasid

Accrual and real-based earnings management by UK acquirers pp. 492-519

Talie Kassamany, Salma Ibrahim and Stuart Archbold

Institutional logics perspective in management control research pp. 520-547

Sujeewa Damayanthi and Tharusha Gooneratne

Using management control to understand public sector corporate governance changes pp. 548-567

Laurence Ferry and Thomas Ahrens

Disclosure effects of the PCAOB part II reports pp. 568-580

Ifeoma Udeh

Volume 13, issue 3, 2017

Institutional contradictions and change of organisations and accounting pp. 310-330

Sof Thrane and Lars Balslev

Greenhouse gas disclosures by Chinese power companies: trends, content and strategies pp. 331-358

Mahmood Ahmed Momin, Deryl Northcott and Mohammed Hossain

Explaining the inconsistent results of the impact of information technology investments on firm performance pp. 359-380

Ashraf Khallaf, Mohamed Aboelhamd Omran and Taha Zakaria

The role of management accounting in international entrepreneurship pp. 381-409

Christine Mitter and Martin R.W. Hiebl

The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams pp. 410-424

Makoto Matsuo and Takami Matsuo

Comprehensive performance measurement and management – innovativeness and performance through reflective practice pp. 425-448

Juhani Ukko, Sanna Hildén, Minna Saunila and Kati Tikkamäki

Volume 13, issue 2, 2017

Accounting logics as a challenge for ERP system implementation: a field study of SAP pp. 162-187

Rafael Heinzelmann

Eco-control change and environmental performance: a longitudinal perspective pp. 188-215

Jean-Francois Henri, Marc Journeault and Carl Brousseau

CFO and finance function: what matters in value creation pp. 216-238

Laura Zoni and Federico Pippo

Tensions in managerial attention in a company in crisis pp. 239-261

Anatoli Bourmistrov and Katarina Kaarbøe

Drivers of management accounting adaptability: the agility lens pp. 262-281

Ogan M. Yigitbasioglu

Changing control and accounting in an African gold mine pp. 282-308

Mathew Tsamenyi, Trevor Hopper and Shahzad Uddin

Volume 13, issue 1, 2017

Management control systems pp. 2-24

Sophia Su, Kevin Baird and Herb Schoch

Management accounting networks in corporate processes – a cross-national study pp. 25-43

Christoph Endenich, Rouven Trapp and Michael Brandau

Workarounds in an SAP environment: impacts on accounting information quality pp. 44-64

Dawna Drum, Aimee Pernsteiner and Adam Revak

The changing IFRS debate in the USA: a rejoinder pp. 65-84

Minga Negash, Andrew Holt and John Hathorn

Chief financial officer (CFO) characteristics and ERP system adoption pp. 85-111

Martin R.W. Hiebl, Bernhard Gärtner and Christine Duller

Microfinance accountability in Cameroon: a cure or a curse for poverty alleviation? pp. 112-130

Fidelis Kedju Akanga

Emerging diversity in management accounting research pp. 131-160

Lili-Anne Kihn and Salme Näsi

Volume 12, issue 4, 2016

Drivers and semantic properties of intellectual capital information in sell-side analysts’ reports pp. 434-471

Subhash Abhayawansa and James Guthrie

The drivers of a superior’s trust formation in his subordinate pp. 472-503

Christian Nitzl and Bernhard Hirsch

Role of management devices in enacting strategy – case study of Shared Service Centre pp. 504-521

Daniel Harritz

Risk management–control system interplay: case studies of two banks pp. 522-546

Alexander Rad

Modernizing public services: subtle interplays of politics and management pp. 547-567

Michela Arnaboldi, Irvine Lapsley and Martina Dal Molin

We are much more than watchdogs pp. 568-589

Danielle Morin and Mouna Hazgui

The effect of a budget-based incentive compensation scheme on job performance pp. 590-613

Vincent K. Chong and Maggie B.C. Law

Project control: an exploratory study of levers of control in the context of managing projects pp. 614-635

Davar Rezania, Ron Baker and Ruben Burga

Volume 12, issue 3, 2016

Transparency and accountability lost? pp. 254-280

Mattias Haraldsson

Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework pp. 281-324

Patricia Martyn, Breda Sweeney and Emer Curtis

Disclosure practices and governance quality: evidence from micro finance institutions pp. 325-350

Kamran Ahmed and Rakib Khan

Integrative contingency-based framework of MCS: the case of post-secondary education pp. 351-385

Carol Pomare and Anthony Berry

The valuation of fixed assets in Norwegian health care: an account of change agent struggle pp. 386-407

Katarina Kaarbøe and Anne Robbestad

Management controls for minimising risk in public-private partnerships in a developing country pp. 408-431

Ranjith Appuhami and Sujatha Perera

Volume 12, issue 2, 2016

Influence of institutional pressures on performance measurement systems pp. 106-128

Rahat Munir and Kevin Baird

The role of senior managers’ use of performance measures in the relationship between decentralization and organizational performance pp. 129-151

Sirilak Bangchokdee and Lokman Mia

Collective identity, institutional logic and environmental management accounting change pp. 152-176

Marko Järvenpää and Aapo Länsiluoto

From scientific to activity based office management: a mirage of change pp. 177-202

Lee D. Parker

Understanding why the role of accounting is unchanged in Indonesian public hospitals pp. 203-222

Heru Fahlevi

Institutional entrepreneurship and change pp. 223-251

Viktor Hugo Elliot

Volume 12, issue 1, 2016

An “adhocracy” of stakeholders, the case of ADSA in France (Essonne) pp. 8-23

Phillipe Naszalyi and Arnaud Slama-Royer

The big leap: a story of the public accounting firm that wanted to become a cooperative pp. 24-49

Stéphane Jaumier

Financial instruments and equity structures for raising capital in co-operatives pp. 50-74

Elena Alexandra Mamouni Limnios, John Watson, Tim Mazzarol and Geoffrey N. Soutar

Socializing accounting practices in governing boards: dairy co-operatives down-under pp. 75-102

Karen VanPeursem, Kevin Old and Stuart Locke

Volume 11, issue 4, 2015

Mitigating inefficiencies in budget spending: evidence from an explorative study pp. 430-454

Alexandra Rausch and Friederike Wall

Changes in ownership forms and role of institutional investors in governing public companies in Malaysia pp. 455-475

Hairul Azlan Annuar

Management accounting change: critical review and a new contextual framework pp. 476-502

Nizar Mohammad Alsharari, Robert Dixon and Mayada Abd El-Aziz Youssef

Interactions of rules and routines: re-thinking rules pp. 503-526

João Oliveira and Martin Quinn

Management control for gender mainstreaming – a quest of transformative norm breaking pp. 527-545

Eva Elisabeth Wittbom

Empirical investigation of balanced scorecard’s theoretical underpinnings pp. 546-572

Christos Sigalas

Management accounting and management control in family businesses pp. 573-606

Daniel Senftlechner and Martin R. W. Hiebl

Volume 11, issue 3, 2015

Corporate environmental sustainability disclosures and environmental risk pp. 301-332

Michael Dobler, Kaouthar Lajili and Daniel Zéghal

Gatekeepers of sustainability information: exploring the roles of accountants pp. 333-361

Stefan Schaltegger and Dimitar Zvezdov

Environmental Management Accounting (EMA) for environmental management and organizational change pp. 362-383

Nuwan Gunarathne and Ki-Hoon Lee

Associations between organisations’ motivated workforce and environmental performance pp. 384-405

Kirsten Rae, John Sands and David Leslie Gadenne

The potential for environmental management accounting development in China pp. 406-428

Wei Qian, Roger Burritt and Jin Chen

Volume 11, issue 2, 2015

Leasing: reducing the game of hiding risk pp. 162-174

Natalie Tatiana Churyk, Alan Reinstein and Gerald Harold Lander

To be or not to be – auditors’ ability to signal going concern problems pp. 175-192

Torbjörn Tagesson and Peter Öhman

Successful organizational change through win-win pp. 193-214

Matthias Georg Will

Developing a performance measurement model for agricultural extension agents pp. 215-246

Ahmed Abdel-Maksoud and Bahgat Abdel-Maksoud

Explaining the variation in adoption rates of the information content of environmental disclosure pp. 247-268

Even Fallan

Market reaction to enterprise applications: a multicultural perspective pp. 269-294

Ana C. Silva, Oswaldo Lorenzo and Gonzalo Arturo Chavez

Volume 11, issue 1, 2015

Material legitimacy pp. 2-23

John Dumay, Geoff Frost and Cornelia Beck

Controllers as business partners in managerial decision-making pp. 24-46

Sebastian Wolf, Barbara E. Weißenberger, Marius Claus Wehner and Rüdiger Kabst

A configuration approach to management control systems design in service organizations pp. 47-72

Sofiah Md. Auzair

Think (not so) straight, talk (not so) straight pp. 73-95

Timothy J. Fogarty

Accounting firm partners to public corporation employees pp. 96-129

Mark Pickering

Management control and leadership styles in family business pp. 130-159

Sujoko Efferin and Monika S. Hartono