Journal of Accounting & Organizational Change: Volume 19 Issue 1

Understanding the cultural underpinnings of managerial performance reporting (MPR) in Ghana

Randolph Nsor-Ambala

This study aims to explore the main features of managerial performance reporting (MPR) in Ghana and applied a national social-cultural framework to understanding the MPR practices.

Political affiliation types and corporate social responsibility (CSR) commitment: evidence from Indonesia

Maria Selin, Joni Joni, Kamran Ahmed

This study aims to examine the association between political affiliation types and corporate social responsibility (CSR) commitment for listed companies in Indonesia stock…

An institutional analysis of the risk management process during the COVID-19 pandemic: evidence from an emerging market

Abdelmoneim Bahyeldin Mohamed Metwally, Ahmed Diab

This study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes…

Budgetary control and risk management institutionalization: a field study of three state-owned enterprises in China

Johnny Jermias, Yuanlue Fu, Chenxi Fu, Yasheng Chen

The purpose of this study is to examine the design and implementation of enterprise risk management (ERM) in three large Chinese state-owned enterprises and to develop…

Enduring corporate political connections and loan contracting: evidence from the GCC countries

Hanan Hasan Almarhabi, Kamran Ahmed, Paul Mather

An important question is whether lenders perceive politically connected firms as having less or higher default risk, and thus provide them with more or less preferential loan…

The Nordic research on accounting in inter-organizational relationships – the foundations of a microprocessual research approach to classical issues

Per Christian Ahlgren, Johnny Lind

The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international…

Understanding the adoption or rejection of management accounting innovations within an SME using Rogers’ conceptual frameworks

Zouhour Ben Hamadi, Christine Fournès

The purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises (SMEs…

Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems

Stefano Baraldi, Antonella Cifalinò, Irene Eleonora Lisi, Marco Giovanni Rizzo

Scholars have recognised that an inherent ambiguity underlines the roles of controllers, as they navigate multiple expectations of various organisational counterparts, including…