Journal of Accounting & Organizational Change: Volume 15 Issue 2

The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam

Lisa-Uyen Nguyen

This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation…

Can the integration of a tax-compliant transfer pricing system into the management control system be successful?: Yes, it can!

Katrin Hummel, Dieter Pfaff, Benedikt Bisig

This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing system…

Agile performance measurement system development: an answer to the need for adaptability?

Kati Tuulikki Stormi, Teemu Laine, Tuomas Korhonen

The purpose of this study is to reflect upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance…

The transaction costs of intra-organizational captive buying and selling relationships

Erik de Waard, Peter de Bock, Robert Beeres

A typical governance challenge that has emerged with the introduction of shared service centers and other forms of service-related centralization within organizations is how to…

Crisis and organizational change: IASB’s response to the financial crisis

Masaki Kusano, Masatsugu Sanada

The purpose of this study is to examine the International Accounting Standards Board (IASB)’s response to criticism and political pressure at the time of the global financial…

Does it help to help and to be helped? Impacts of informal help on effort and wages

Rahma Daly, Marc-Arthur Diaye, Emmanuelle Walkowiak

The purpose of this paper is to analyse the role of informal help at the workplace and identify its determinants and outcomes. With an agency model, a multidisciplinary framework…

The role of business analytics in the controllers and management accountants’ competence profiles: An exploratory study on individual-level data

Thuy Duong Oesterreich, Frank Teuteberg

In recent years, the rise of big data has led to an obvious shift in the competence profile expected from the controller and management accountant (MA). Among others, business…