Journal of Accounting & Organizational Change

2005 - 2024

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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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

Volume 10, issue 4, 2014

The balanced scorecard’s missing link to compensation pp. 431-465

Oana Alexandra Albertsen and Rainer Lueg

The balanced scorecard and the construction of a management control discourse pp. 466-485

Will Seal and Linna Ye

Exploring the blurred nature of strategic linkages across the BSC pp. 486-515

Francesca Francioli and Lino Cinquini

Balanced scorecard and controllability at the level of middle managers – the case of unintended breaches pp. 516-539

Morten Jakobsen and Rainer Lueg

Functional fixation and the balanced scorecard pp. 540-566

Joachim Schauß, Bernhard Hirsch and Matthias Sohn

Volume 10, issue 3, 2014

Transfer pricing: aligning the research agenda to organizational reality pp. 266-287

Christian Plesner Rossing and Carsten Rohde

Compromise and avoidance: the response to new legislation pp. 288-313

Mattias Haraldsson and Torbjörn Tagesson

Financial disclosure and performance of microfinance institutions pp. 314-337

Shakil Quayes and Tanweer Hasan

Harmonization of management accounting in health care pp. 338-354

Hannele Kantola

Stakeholder prioritisation by Mayors and CEOs in infrastructure asset decisions pp. 355-381

Pavithra Siriwardhane and Dennis Taylor

Mobility and structural change through traumatic organizational events pp. 382-408

R. Drew Sellers, Timothy J. Fogerty and Larry M. Parker

Beyond Budgeting and change: a case study pp. 409-423

Niels Sandalgaard and Per Nikolaj Bukh

Volume 10, issue 2, 2014

The effects of national culture on managers' attitudes toward business ethics pp. 174-189

John O. Okpara

Has the AICPA changed the accounting profession for better or worse? pp. 190-215

Nicholas Koumbiadis and Ganesh M. Pandit

An examination of the ethical discourse of the US public accounting profession from a Foucaultian perspective pp. 216-228

C. Richard Baker

An empirical research about whistleblowing behavior in accounting context pp. 229-243

Turhan Erkmen, Arzu Özsözgün Çalışkan and Emel Esen

Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review pp. 244-262

Titos Ritsatos

Volume 10, issue 1, 2014

Networks in knowledge-intensive industry: the case of a regional accountants' network pp. 2-21

Ruvendra Nandan and Susan Ciccotosto

Impact of accounting software utilization on students' knowledge acquisition pp. 22-48

Emilio Boulianne

Institutional antecedents of principle-based corporate governance practices pp. 49-82

Krishna Reddy and Umesh Sharma

Manufacturing strategy and organisational performance pp. 83-115

Lokman Mia and Lanita Winata

Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing pp. 116-149

Md Khokan Bepari, Sheikh F. Rahman and Abu Taher Mollik

Significant reforms in public sector audit – staying relevant in times of change and challenge pp. 150-161

Des Pearson

Volume 9, issue 4, 2013

The development of accounting calculations as chronological network effects pp. 380-407

Sumitaka Ushio and Yasuyuki Kazusa

Using profit information for production management: evidence from Japanese factories pp. 408-426

Kohei Arai, Hirotsugu Kitada and Keisuke Oura

Transition of buyer-supplier relationships in Japan pp. 427-447

Takaharu Kawai, Junya Sakaguchi and Nobumasa Shimizu

A longitudinal case study of target cost management implementation at a shipbuilding company pp. 448-470

Kenji Yasukata, Eisuke Yoshida, Ichiro Yamada and Keisuke Oura

Influence of fundraising infeasibility on accounting changes pp. 471-489

Chie Sawanobori

Volume 9, issue 3, 2013

Utilising narrative to improve the relevance of intellectual capital pp. 248-279

John Dumay and Robin Roslender

The persistence of delegitimated structures pp. 280-303

Ken Ogata and Gary Spraakman

Change within institutional theory: towards a framework of coping with change pp. 304-321

Tjandra Börner and Bernard Verstegen

Legal penalty for fraud and CEO turnover pp. 322-335

Nana Yamfo Amoah

Strategic management accounting practices in hospitals pp. 336-369

Maik Lachmann, Thorsten Knauer and Rouven Trapp

Volume 9, issue 2, 2013

Routine and change: the role of management accounting and control pp. 112-118

Lisa Jack and Julia Mundy

The changing role of management accounting in the transition from a family business to a non‐family business pp. 119-154

Martin R.W. Hiebl, Birgit Feldbauer‐Durstmüller and Christine Duller

The development of MCS packages – balancing constituents' demands pp. 155-187

Erik R. Strauss, Pascal Nevries and Juergen Weber

Shared service centres and the role of the finance function pp. 188-205

Will Seal and Ian Herbert

Subjectivities and micro‐processes of change in accounting practices: a case study pp. 206-236

Annick Ancelin‐Bourguignon, Olivier Saulpic and Philippe Zarlowski

Volume 9, issue 1, 2013

Research productivity of accounting academics in changing and challenging times pp. 4-25

Debbie Wills, Gail Ridley and Helena Mitev

Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards pp. 26-49

Alan Combs, Martin Samy and Anastasia Myachina

Management accounting change in an Egyptian organization: an institutional analysis pp. 50-73

Mayada A. Youssef

Shared service centres and management control structure change pp. 74-98

Reinald A. Minnaar and Ed G.J. Vosselman