Journal of Accounting & Organizational Change

2005 - 2024

Current editor(s): Prof Zahirul Hoque

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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

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

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

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

The evolutionary adoption framework: explaining the budgeting paradox pp. 316-336: Andre de Waal, Miriam Hermkens‐Janssen and Arco van de Ven
Routines in management accounting research: further exploration pp. 337-357: Martin Quinn
Strategic management accounting and the strategising mindset in an English higher education institutional context pp. 358-390: Khaled Hutaibat, Larissa von Alberti‐Alhtaybat and Khaldoon Al‐Htaybat
Exploring a local council's change to an outcome measurement regime pp. 391-407: Chia Yie Tan, Beverley R. Lord, Russell Craig and Amanda Ball

How do controllers and managers interpret budget targets? pp. 212-236: Lili‐Anne Kihn
Reforms and accounting system changes pp. 237-258: Inger Johanne Pettersen and Kari Nyland
What determines ABC success in mature sites? pp. 259-277: Suzanne Byrne
Creating a global network of shared service centres for accounting pp. 278-305: Jan Lindvall and Einar Iveroth

Trait‐based conformity in reporting of selling, general and administrative expenses pp. 108-131: Walter Aerts and Tom Van Caneghem
The effects of perceived business uncertainty, external consultants and risk management on organisational outcomes pp. 132-157: Nava Subramaniam, Paul Collier, Michelle Phang and Gary Burke
The use of graphics in promoting management ideas pp. 158-189: Clinton Free and Sandy Q. Qu
The Australian National Greenhouse and Energy Reporting Act and its implications for accounting practice and research pp. 190-198: Sumit Lodhia

Organizational change: in search of the golden mean pp. 5-32: Jesse Dillard, Rodney Rogers and Kristi Yuthas
Managing performance at the top: a balanced scorecard for boards of directors pp. 33-56: Deryl Northcott and Janine Smith
Effect of reorganization actions on the financial performance of small entrepreneurial distressed firms pp. 57-95: Erkki K. Laitinen

Organizational and accounting change within the context of the environmental agenda pp. 404-435: Sónia Maria da Silva Monteiro and Beatriz Aibar‐Guzmán
Managing and measuring employee health and wellbeing: a review and critique pp. 436-459: Mikael Holmgren Caicedo, Maria Mårtensson and Robin Roslender
Organisational change and innovation in small accounting practices: evidence from the field pp. 460-476: Manzurul Alam and Ruvendra Nandan
Towards a better understanding of capital investment decisions pp. 477-504: Clive Emmanuel, Elaine Harris and Samuel Komakech

A reflective analysis of the “new audit” and the public interest pp. 300-329: Timothy J. Fogarty and John T. Rigsby
Strategic performance measurement systems and managers' understanding of the strategy pp. 330-358: Carmen Aranda and Javier Arellano
Environmentally sensitive disclosures and financial performance in a European setting pp. 359-388: Voicu D. Dragomir

Comparative research pp. 180-199: Catriona Paisey and Nicholas J. Paisey
Collective action in the implementation of a “greener” performance measurement system pp. 200-227: Aapo Länsiluoto and Marko Järvenpää
Strategic management accounting and business strategy: a loose coupling? pp. 228-259: Lino Cinquini and Andrea Tenucci
Resisting compliance with IFRS goodwill accounting and reporting disclosures pp. 260-280: Tyrone M. Carlin and Nigel Finch

Introduction to management controls and new organisational forms pp. 5-8: Mathew Tsamenyi and John Cullen
An exploration of the use of interfirm cooperation and the financial manager's governance roles pp. 9-26: Rong Ding, Henri Dekker and Tom L.C.M. Groot
Partner selection, partner behavior, and business network performance pp. 27-51: Klaus Moeller
Outsourcing relationships: a case of accounting surveillance pp. 52-71: Bill Ryan and Alejandra Delgado‐Sanchez
Exploring the involvement of management accounting in strategic decisions and control pp. 72-95: Michael Brandau and Andreas H. Hoffjan
Management accounting as the inter‐organisational boundary pp. 96-122: Morten Jakobsen
Management accounting in a learning environment pp. 123-148: Stefan Schiller
Management controls and inter‐firm relationships: a review pp. 149-169: Juliana Meira, Nikos D. Kartalis, Mathew Tsamenyi and John Cullen