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.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

Volume 8, issue 4, 2012

Balancing the scorecard through academic accounting research: opportunity lost? pp. 458-474

Steve Salterio

The politics of the balanced scorecard pp. 475-489

Sven Modell

The rise of the balanced scorecard! Relevance regained? pp. 490-510

Hanne Nørreklit, Lennart Nørreklit, Falconer Mitchell and Trond Bjørnenak

The balanced scorecard: subjects, concept and objects – a commentary pp. 511-527

Niels Dechow

The causal relationships between performance drivers and outcomes pp. 528-538

Federico Barnabè and Cristiano Busco

The balanced scorecard: comments on balanced scorecard commentaries pp. 539-545

Robert S. Kaplan

Volume 8, issue 3, 2012

Accounting's role in promoting social change: a guest editorial pp. 249-256

Janice Bell and Zahirul Hoque

Institutionalization of accrual accounting in the Indonesian public sector pp. 257-285

Harun Harun, Karen Van Peursem and Ian Eggleton

Management accounting change and sustainability: an institutional approach pp. 286-309

Paulina Arroyo

Does governance culture exist and can it be mandated? pp. 310-339

Mindell Reiss Nitkin

Financial auditors and environmental matters: drivers of change to current practices pp. 340-363

Christina Chiang and Deryl Northcott

The impact of an Integrated Financial System implementation on accounting profiles in a public administration pp. 364-385

Catherine Equey Balzli and Bernard Morard

The influence of transformational leadership on job satisfaction pp. 386-402

Yi‐Feng Yang and Majidul Islam

Thai public universities: modernisation of accounting practices pp. 403-430

Phetphrairin Upping and Judy Oliver

International harmonization and national particularities of accounting pp. 431-451

Nguyen Cong Phuong and Tran Dinh Khoi Nguyen

Volume 8, issue 2, 2012

Learning and the loosely coupled elements of control pp. 136-159

Sinikka Moilanen

Were regulatory changes in reporting “abnormal items” justified? pp. 160-185

Robyn Cameron and Natalie Gallery

Changing practice in accounting for service charges in commercial property pp. 186-209

Andrew Holt, Timothy Eccles and Peter Bond

The influence of sustainability performance management practices on organisational sustainability performance pp. 210-235

David Gadenne, Lokman Mia, John Sands, Lanita Winata and George Hooi

Volume 8, issue 1, 2012

Tracking the professional identity changes of an accountancy institute pp. 4-40

Mary Low, Howard Davey and Janet Davey

Strategies for change: adaptation to new accounting conditions pp. 41-61

Eric D. Carlström

A study of sustainability verification practices: the French case pp. 62-84

Claire Gillet

Publicly owned accounting firm consolidators: executive benefit expectations pp. 85-119

Mark Pickering