Journal of Accounting & Organizational Change: Volume 19 Issue 5

Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation?

Fabricia Rosa, Rogério J. Lunkes, Daiane Antonini Bortoluzzi, Januário José Monteiro

This study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of eco-learning…

Accountants and small businesses: toward a resource-based view

Christine Weigel, Martin R.W. Hiebl

Small- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by employing…

How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory

Vanderlei dos Santos, Ilse Maria Beuren

This stud aims to analyze the influence that the enabling and coercive management control systems (MCS) have on the individuals’ mental representations and their commitment to…

Influence of formal and informal controls on trust and individual creativity

Januário José Monteiro, Rogério João Lunkes, Fabricia Rosa

This study aims to analyze the influence of formal and informal controls on trust and individual creativity.

The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation

Christoph Endenich, Maik Lachmann, Hanna Schachel, Joanna Zajkowska

This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model…

Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness

Ali Ebrahimi, Mehdi Safari Gerayli, Hasan Valiyan

An important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence of moral…

Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance

Mohamed Hegazy, Mohamed Samy El-Deeb, Hosny Ibrahim Hamdy, Yasser Tawfik Halim

This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender…

Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory

Ahesha Perera

This study aims to examine how different combinations of firm determinants enhance environmental reporting (ER) in New Zealand.

Civil society organisations counter conduct about the Agyapa deal of Ghana

Randolph Nsor-Ambala

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana…