Journal of Accounting & Organizational Change
Issue(s) available: 78 – From Volume: 1 Issue: 1, to Volume: 20 Issue: 6
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Volume 5
Sustainable accounting quality and its impact on financial success aligned with SDGs
Poornima Mishra, Ashish Sharma, Mustafa Raza Rabbani, Asif Khan, Sunil KumarFinancial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship…
Emerging trends of environmental accounting research: a science mapping approach
Linh Thi Phuong Nguyen, Natdanai Aleenajitpong, Sakun Boon-ittThis paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future…
Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
Mustafa Raza RabbaniThe study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature…
Corporate board, assurance and sustainability reporting practices: a focus on selected African countries
Olayinka Adedayo Erin, Barry AckersIn recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially…
Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector
Anderson Betti Frare, Vagner Horz, Ana Paula Capuano da CruzThis study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact…
Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years
Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini, Elisabetta MagnaghiThis study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…
Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance
Abhishek N., Neethu Suraj, Habeeb Ur Rahiman, Nishad Nawaz, Rashmi Kodikal, Abhinandan Kulal, Keerthan RajThe study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical…
Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liability
Vivien LefebvreThis paper aims to revisit the relationship between sales growth and profitability by exploring the direct and indirect effects of cost stickiness in the growth process. Cost…
Indonesia’s local government internal auditors (LGIAs): reflecting on low motivation in enhancing their dynamic capabilities while being the spearhead of responsible auditing
Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng, Rijardh Djatu WinardiThis study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for…
Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study
Ruchi AgarwalThis study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting…
Gender and engagement partner quality
Muni Kelly, Muni KellyThe purpose of this study is to examine whether the gender of an audit engagement partner (EP) is associated with the quality of the EP’s audit output.
The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud
Ach MaulidiThis study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…
Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approach
Babajide Oyewo, Vincent Tawiah, Mohammad Alta’anyThis study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on…
Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system
Sharon Manasseh, Mary Low, Richard CalderwoodUniversities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study…
Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspective
Kim-Lim Tan, Ivy S.H. Hii, Yijing Huang, Yaru YanCompanies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for…
The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africa
Amon Bagonza, Chen Yan, Frederik RechThis paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.
Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context
Nirupika Liyanapathirana, Mary LowThis study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…
CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashing
Tim Schwertner, Matthias SohnThere is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of…
Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprise
Kun You, Zubir Azhar, Qingyu WangThis paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the…
Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies
Christian Friedrich, Reiner QuickWhistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and…
Digital maturity index for accounting firms
Helmi Hentati, Neila BoulilaThis study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms.
Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia
Umar Habibu Umar, Egi Arvian Firmansyah, Muhammad Rabiu Danlami, Mamdouh Abdulaziz Saleh Al-FaryanThis paper aims to examine the effects of corporate governance mechanisms (board chairman independence, board independent director meeting attendance, audit committee size and…
Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices
Jacqueline Jarosz Wukich, Erica L. Neuman, Timothy J. FogartyAlbeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims…
Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia
Hawa Ahmad, Suhaiza Ismail, Zamzulaila ZakariaDrawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of…
Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran
Hasan Valiyan, Mohammadreza AbdoliThe purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.
Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda
Benjamin Awuah, Hassan Yazdifar, Hany ElbardanThe Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to…
Sustainable development goals in the hospitality industry: a dream or reality?
Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo, María Ángeles Fernández-IzquierdoThe purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to…
Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghana
Kwame Oduro Amoako, Keith Dixon, Isaac Oduro Amoako, Emmanuel Opoku Marfo, James Tuffour, Beverley Rae LordWith the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study…
Situated rationalities in response to institutional complexity: the role of management accounting practices
Fabiano Siqueira de Oliveira, Octávio Ribeiro de Mendonça Neto, Jose Carlos Tiomatsu Oyadomari, Claudio de Araújo WanderleyThis study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.
Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?
Guillaume PlaisanceIn the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer…
Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda
Margarida Isabel Liberato, Inna Choban de Sousa Paiva, Rogério SerrasqueiroThe purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in…
Information systems quality in management accounting and management control effectiveness
Kevin L. Papiorek, Martin R.W. HieblSeveral conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…
An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh
Md Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful AlamThis study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy  
It is a balancing act: understanding the key audit matters disclosure in the context of a developing country
Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim, Abu Taher MollikThis study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting…
ISSN:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque