Journal of Accounting & Organizational Change

2005 - 2026

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.

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