Journal of Accounting & Organizational Change

2005 - 2025

Current editor(s): Prof Zahirul Hoque

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Special issue on public sector reform and accounting change: guest editorial note pp. 217-221: Howard Mellett and Christine Ryan
Assessing English hospitals: contradiction and conflict pp. 222-242: Dila Agrizzi
New organizational forms and accounting innovations pp. 243-269: Jodie Moll and Zahirul Hoque
Distance and coupling: analyzing the pressures of accounting change in a city pp. 270-288: Antti Rautiainen
Financial accounting regulations and organizational change: a Habermasian perspective pp. 289-317: Mostafa Kamal Hassan
A longitudinal study of the adoption of an activity‐based planning system in the Crown Prosecution Service of England and Wales, United Kingdom pp. 318-342: Lana Yan Jun Liu, Falconer Mitchell and John Robinson
Costing, funding and budgetary control in UK hospitals pp. 343-362: Neil Robson

World class manufacturing and accountability pp. 97-135: Trevor Hopper, Mostafa Jazayeri and Chris Westrup
A rationale for stakeholder‐based management in developing nations pp. 136-161: George Joseph
Predicting change in bank efficiency in Jordan: a data envelopment analysis pp. 162-181: Jamal I. Bdour and Abeer F. Al‐khoury
Institutional differences in EU countries and their relationship with earnings management differences pp. 182-200: Carmelo Reverte

The risk of failure of controls and levers of change: an examination of two Italian public sectors pp. 5-26: Eliana Minelli, Gianfranco Rebora and Matteo Turri
The need for transparency in financial reporting pp. 27-46: Gerald H. Lander and Kathleen A. Auger
Constitutive practice and institutional change: ethics and behavior pp. 47-66: Louis Beaubien
Intellectual capital disclosure by traditional US companies: a longitudinal assessment pp. 67-80: Blaise M. Sonnier, Kerry D. Carson and Paula Phillips Carson

Introduction to management accounting in less developed countries pp. 183-191: Chandana Alawattage, Trevor Hopper and Danture Wickramasinghe
Public sector performance measurement in developing countries pp. 192-208: Ni Putu S., G. Jan van Helden and Sandra Tillema
Community‐led initiatives: reforms for better accountability? pp. 209-226: Godwin Awio, Stewart Lawrence and Deryl Northcott
Reliance on management accounting under environmental uncertainty pp. 227-249: Fadi Kattan, Richard Pike and Mike Tayles
ERP customization failure pp. 250-269: Ahmed O.R. Kholeif, Magdy Abdel‐Kader and Michael Sherer
An exploratory study of financial priorities, financial planning and control practices in voluntary organisations pp. 270-301: Teerooven Soobaroyen and Raja Vinesh Sannassee
Who is fooling who? pp. 302-328: Richard I.C. Tambulasi
The use of costing information in Egypt: a research note pp. 329-343: Sander van Triest and Mohamed Fathy Elshahat

The balanced scorecard equates interests in healthcare organizations pp. 88-103: Elin Funck
Accounting, contracts and trust in supply relationships pp. 104-125: Suresh Cuganesan
Benchmarking the incidence of strategic management accounting in Slovenia pp. 126-146: Simon Cadez and Chris Guilding
Disclosure in the annual reports of Australian government departments pp. 147-168: Merry Herawaty and Zahirul Hoque

Budgeting in New Zealand secondary schools in a changing devolved financial management environment pp. 4-28: Stuart Tooley and James Guthrie
Controller involvement in management: an empirical study in large Italian corporations pp. 29-43: Laura Zoni and Kenneth A. Merchant
Intra‐firm organization and profitability pp. 44-67: Antonios Georgopoulos and Evangelos Pet. Koumanakos
On the determinants of board size and its composition: additional evidence from Ghana pp. 68-77: Anthony Kyereboah‐Coleman and Nicholas Biekpe

Evaluating management accounting change according to the institutional theory approach pp. 196-228: Reinaldo Guerreiro, Carlos Alberto Pereira and Fábio Frezatti
Interfunctional cooperation in progressing accounting for brands pp. 229-247: Robin Roslender and Susan J. Hart
Spreadsheets and the financial planning process: a case study of resistance to change pp. 248-280: Douglas Howcroft
The internet and change in corporate stakeholder engagement and communication strategies on social and environmental performance pp. 281-303: Carol Adams and Geoffrey R. Frost

The impact of institutions on management accounting changes at the Hudson's Bay Company, 1670 to 2005 pp. 101-122: Gary Spraakman
Efficiency seeking behaviour in changing management control in interfirm transactional relationships pp. 123-143: Ed Vosselman and Jeltje van der Meer‐Kooistra
The interaction amongst reform drivers in governmental accounting changes pp. 144-163: Marwata and Manzurul Alam
Performance evaluation of three small firms' financing schemes in Tanzania pp. 164-180: Tadeo Andrew Satta

Linking environmental activity and environmental disclosure in an organisational change framework pp. 4-24: Carol Ann Tilt
Rethinking creativity in the accounting profession: to be professional and creative pp. 25-41: Abdullah Al‐Beraidi and Tudor Rickards
Motivation for activity‐based costing implementation pp. 42-73: Adebayo Agbejule
Corporate perceptions of web‐based environmental communication pp. 74-88: Sumit K. Lodhia

Management accounting and organisational change: an institutional perspective pp. 125-140: Mostafa Kamal Hassan*
Public sector reform, global trends vs. local needs: the case of a state rental organisation in Fiji pp. 141-164: Umesh Sharma and Stewart Lawrence*
Australian corporate environmental reporting: a comparative analysis of disclosure practices across voluntary and mandatory disclosure systems pp. 165-179: Stacey Cowan and David Gadenne*
Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations pp. 180-198: Hassan Yazdifar* and Mathew Tsamenyi

Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda pp. 7-25: Jane Broadbent and Richard Laughlin
Reform as regulation – accounting, governance and accountability in UK local government pp. 27-44: Andrew Goddard
Managers, budgets and organisational change: unbundling some of the paradoxes pp. 45-61: David Marginson and Stuart Ogden
Success in management accounting: lessons from the activity‐based costing/management experience pp. 63-77: Lino Cinquini and Falconer Mitchell
Costs, incentives and changing resource allocations in health care organisations: comparing the UK and Canada pp. 79-95: Sue Llewellyn, Ron Eden and Colin Lay
Beyond accounting change: design and mobilisation of management control systems pp. 97-113: Jan Mouritsen