Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

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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

The institutional pillars of management accounting function pp. 444-471: Marko Järvenpää
Voluntarism versus regulation pp. 472-489: Even Fallan and Lars Fallan
Exploring Russian central government accounting in its context pp. 490-513: Konstantin Timoshenko and Pawan Adhikari
The role of internal auditors in ERP‐based organizations pp. 514-526: Haider H. Madani

Reforming the Dutch water chain: how radical ambitions turned into a moderate pace of change pp. 321-343: Daniela Argento and G. Jan van Helden
Does corporate disclosure policy change financial analysts' behaviour? Evidence from France pp. 344-361: Faten Lakhal
Rationality, institutionalism and accounting change pp. 362-389: Wendy James
Board of directors' governance challenges and earnings management pp. 390-416: Ruth W. Epps and Tariq Ismail
No accounting for corporate governance: proxy voting with securities lending pp. 417-424: Susanne Trimbath

GAOC 2008 conference issue: accounting's role in organizational change pp. 133-138: Jan Bell and Zahirul Hoque
Five easy pieces: a case study of cost management as organizational change pp. 139-167: Shahid Ansari and Jan Bell
Performance management, budgeting, and legitimacy‐based change in educational organisations pp. 168-196: Carolyn Fowler
Making development accountable pp. 197-227: Robert Ochoki Nyamori
From physical to accounting control: a study of accounting change resistance pp. 228-242: Imam Wahyudi
A case study of the performance management system in a Malaysian government linked company pp. 243-276: M.A. Norhayati and A.K. Siti‐Nabiha
Sydney water sector change and industrial water management pp. 277-293: Matthew Egan
Structural limits of capacity and implications for visibility pp. 294-312: Ted Watts, C.J. McNair, Vicki Baard and Lidija Polutnik

Value systems as a mechanism for organizational change pp. 7-34: David Marginson
Same reform – different practices? pp. 35-61: Kari Nyland, Inger Johanne Pettersen and Katarina Östergren
An investigation of stakeholder prioritization and engagement: who or what really counts pp. 62-80: Giacomo Boesso and Kamalesh Kumar
Management accounting information in micro enterprises in Gaza pp. 81-107: Jalal M. Alattar, Reza Kouhy and John Innes
Financial innovation: Wall Street's false utopia pp. 108-111: Susanne Trimbath