Journal of Accounting & Organizational ChangeTable of Contents for Journal of Accounting & Organizational Change. List of articles from the current issue, including Just Accepted (EarlyCite)https://www.emerald.com/insight/publication/issn/1832-5912/vol/20/iss/2?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestJournal of Accounting & Organizational ChangeEmerald Publishing LimitedJournal of Accounting & Organizational ChangeJournal of Accounting & Organizational Changehttps://www.emerald.com/insight/proxy/containerImg?link=/resource/publication/journal/70a4064fb365b0df720f4d403457e04e/urn:emeraldgroup.com:asset:id:binary:jaoc.cover.jpghttps://www.emerald.com/insight/publication/issn/1832-5912/vol/20/iss/2?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestTechnology adoption in accounting: the role of staff perceptions and organisational contexthttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0007/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestTechnology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work. The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques. The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption. The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.Technology adoption in accounting: the role of staff perceptions and organisational context
Denise Jackson, Christina Allen
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.205-227

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.

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Technology adoption in accounting: the role of staff perceptions and organisational context10.1108/JAOC-01-2023-0007Journal of Accounting & Organizational Change2023-05-03© 2023 Emerald Publishing LimitedDenise JacksonChristina AllenJournal of Accounting & Organizational Change2022023-05-0310.1108/JAOC-01-2023-0007https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0007/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Measuring industry managerial discretion: a comparative study in the UKhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2021-0104/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe theory of managerial discretion and the direct insights it provides in the understanding of the varying impact strategic and operational actions have on organizational change and business fortunes is an area of research potential underexplored in the UK. This study aims to establish whether the measurement of managerial discretion is constant between the two similar societal corporate frameworks of the UK and the USA listed markets. The extant managerial discretion ranking model, established in the USA, is empirically assessed for its validity and effectiveness across a sample of high- and low-discretion companies from the FTSE 350. Using accounting measures, a clear and significant difference is established between UK high and low managerial discretion entities. The results prove to be significant in enabling the differential comparative analysis of the institutional characteristics of corporates. To the best of the authors’ knowledge, no study of this nature has been conducted previously in the UK context. While the original model developed in the USA is now several decades old, the UK results reflect similar industry rankings as found originally in the USA, subject to some differences considered to be a result of the changing nature of global business since the 1990s. This study opens a new seam of novel research, which has the potential to uncover, at a granular level, the differential mores and character of management ethics, styles and practices in such issues as organizational change, corporate culture, governance and social responsibility.Measuring industry managerial discretion: a comparative study in the UK
Bolaji Iyiola, Richard Trafford
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.228-247

The theory of managerial discretion and the direct insights it provides in the understanding of the varying impact strategic and operational actions have on organizational change and business fortunes is an area of research potential underexplored in the UK. This study aims to establish whether the measurement of managerial discretion is constant between the two similar societal corporate frameworks of the UK and the USA listed markets.

The extant managerial discretion ranking model, established in the USA, is empirically assessed for its validity and effectiveness across a sample of high- and low-discretion companies from the FTSE 350.

Using accounting measures, a clear and significant difference is established between UK high and low managerial discretion entities. The results prove to be significant in enabling the differential comparative analysis of the institutional characteristics of corporates.

To the best of the authors’ knowledge, no study of this nature has been conducted previously in the UK context. While the original model developed in the USA is now several decades old, the UK results reflect similar industry rankings as found originally in the USA, subject to some differences considered to be a result of the changing nature of global business since the 1990s. This study opens a new seam of novel research, which has the potential to uncover, at a granular level, the differential mores and character of management ethics, styles and practices in such issues as organizational change, corporate culture, governance and social responsibility.

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Measuring industry managerial discretion: a comparative study in the UK10.1108/JAOC-08-2021-0104Journal of Accounting & Organizational Change2023-05-16© Emerald Publishing LimitedBolaji IyiolaRichard TraffordJournal of Accounting & Organizational Change2022023-05-1610.1108/JAOC-08-2021-0104https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2021-0104/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© Emerald Publishing Limited
Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries Eastern EU countrieshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0129/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU. This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications. This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management. Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences. The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking. The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting. To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries Eastern EU countries
Emmanuel C. Mamatzakis, Lorenzo Neri, Antonella Russo
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.248-275

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.

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Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countries Eastern EU countries10.1108/JAOC-09-2022-0129Journal of Accounting & Organizational Change2023-06-02© 2023 Emerald Publishing LimitedEmmanuel C. MamatzakisLorenzo NeriAntonella RussoJournal of Accounting & Organizational Change2022023-06-0210.1108/JAOC-09-2022-0129https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0129/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
The moderating effects of strategy on the relation of working capital management with profitabilityhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0005/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis study aims to explore the moderating effects of strategy on the relationship between working capital management (WCM) and profitability. A data sample of 72,444 firm-year observations of US-listed firms during 2000–2020 was used. The research hypotheses were tested using a panel regression analysis and an appropriate research instrument that signifies a firm’s strategic positioning. The prospecting (defending) strategy has a decreasing (increasing) moderating effect on the relationship between WCM and profitability. The empirical findings are not affected by the level of earnings management, the presence of motives to meet earnings targets or the intensity of unreported intangible assets. Additionally, the reported empirical results remain robust within the context of propensity score matching regression analysis, in the presence of nonlinear effects of WCM on profitability, when alternative measures of WCM are used, and between firms with an increase or decrease in future profitability or different levels of efficiency on net WCM investments. This study may stimulate future research exploring the moderating effects of various variables on the relationship between WCM and operating performance. The findings highlight the importance of strategy for improving the performance evaluation of WCM policies and the prediction accuracy of the consequences of a strategy on short-term operating performance. Prior empirical research has documented either a negative or positive relationship between WCM and profitability, which implies the presence of moderating effects of various factors. This study provides empirical evidence of the moderating effects of strategy on the relationship between WCM and profitability.The moderating effects of strategy on the relation of working capital management with profitability
Orestes Vlismas
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.276-306

This study aims to explore the moderating effects of strategy on the relationship between working capital management (WCM) and profitability.

A data sample of 72,444 firm-year observations of US-listed firms during 2000–2020 was used. The research hypotheses were tested using a panel regression analysis and an appropriate research instrument that signifies a firm’s strategic positioning.

The prospecting (defending) strategy has a decreasing (increasing) moderating effect on the relationship between WCM and profitability. The empirical findings are not affected by the level of earnings management, the presence of motives to meet earnings targets or the intensity of unreported intangible assets. Additionally, the reported empirical results remain robust within the context of propensity score matching regression analysis, in the presence of nonlinear effects of WCM on profitability, when alternative measures of WCM are used, and between firms with an increase or decrease in future profitability or different levels of efficiency on net WCM investments.

This study may stimulate future research exploring the moderating effects of various variables on the relationship between WCM and operating performance.

The findings highlight the importance of strategy for improving the performance evaluation of WCM policies and the prediction accuracy of the consequences of a strategy on short-term operating performance.

Prior empirical research has documented either a negative or positive relationship between WCM and profitability, which implies the presence of moderating effects of various factors. This study provides empirical evidence of the moderating effects of strategy on the relationship between WCM and profitability.

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The moderating effects of strategy on the relation of working capital management with profitability10.1108/JAOC-01-2023-0005Journal of Accounting & Organizational Change2023-05-18© 2023 Emerald Publishing LimitedOrestes VlismasJournal of Accounting & Organizational Change2022023-05-1810.1108/JAOC-01-2023-0005https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0005/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
The current role of management accounting: paradigm shift and future challengeshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-05-2022-0086/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research. In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used. The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes. Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts. Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.The current role of management accounting: paradigm shift and future challenges
Elsa Pedroso, Carlos F. Gomes
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.307-333

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

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The current role of management accounting: paradigm shift and future challenges10.1108/JAOC-05-2022-0086Journal of Accounting & Organizational Change2023-06-12© 2023 Emerald Publishing LimitedElsa PedrosoCarlos F. GomesJournal of Accounting & Organizational Change2022023-06-1210.1108/JAOC-05-2022-0086https://www.emerald.com/insight/content/doi/10.1108/JAOC-05-2022-0086/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit qualityhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0125/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality. The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated. Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities. From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors. This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality. This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality
Nathanaël Betti, Steven DeSimone, Joy Gray, Ingrid Poncin
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.334-361

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

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The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality10.1108/JAOC-08-2022-0125Journal of Accounting & Organizational Change2023-05-31© 2023 Emerald Publishing LimitedNathanaël BettiSteven DeSimoneJoy GrayIngrid PoncinJournal of Accounting & Organizational Change2022023-05-3110.1108/JAOC-08-2022-0125https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0125/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Translation of the management control system in a privatised solid waste management networkhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2021-0100/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network. Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out. The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships. This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.Translation of the management control system in a privatised solid waste management network
Nur Azliani Haniza Che Pak, Suhaiza Ismail, Norhayati Mohd Alwi
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.362-382

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

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Translation of the management control system in a privatised solid waste management network10.1108/JAOC-08-2021-0100Journal of Accounting & Organizational Change2023-06-01© 2023 Emerald Publishing LimitedNur Azliani Haniza Che PakSuhaiza IsmailNorhayati Mohd AlwiJournal of Accounting & Organizational Change2022023-06-0110.1108/JAOC-08-2021-0100https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2021-0100/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Management control for process orientation: a systematic literature review of configurations and packageshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-11-2021-0166/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestProcess orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation. A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed. All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature. To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.Management control for process orientation: a systematic literature review of configurations and packages
Markus Brenner, Andreas Wald, Ronald Gleich
Journal of Accounting & Organizational Change, Vol. 20, No. 2, pp.383-408

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

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Management control for process orientation: a systematic literature review of configurations and packages10.1108/JAOC-11-2021-0166Journal of Accounting & Organizational Change2023-06-08© 2023 Emerald Publishing LimitedMarkus BrennerAndreas WaldRonald GleichJournal of Accounting & Organizational Change2022023-06-0810.1108/JAOC-11-2021-0166https://www.emerald.com/insight/content/doi/10.1108/JAOC-11-2021-0166/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agendahttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2022-0018/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe 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 developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified. The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022. The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure. This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein. This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens. In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.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 Serrasqueiro
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

The 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 developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

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Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda10.1108/JAOC-01-2022-0018Journal of Accounting & Organizational Change2023-09-12© 2023 Emerald Publishing LimitedMargarida Isabel LiberatoInna Choban de Sousa PaivaRogério SerrasqueiroJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-09-1210.1108/JAOC-01-2022-0018https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2022-0018/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companieshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0001/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestWhistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and relatively quickly. Whistleblower protection has not been systematically required in the European Union (EU), leaving many large organizations unregulated. This study aims to get in-depth insights into how unregulated organizations design, handle and view whistleblowing with the advent of a novel EU Whistleblowing Directive. The authors conducted 17 semistructured interviews with a diverse group of organizations headquartered in Germany and inductively analyzed them following Grounded Theory. Linking the Grounded Theory to the legal endogeneity model, they developed seven perspectives that help to explain how organizations view whistleblowing. In trying to make sense of the role of whistleblowing in the organization’s governance, organizations and their managers assume different perspectives. These perspectives guide their approach to whistleblower protection in the context of evolving regulation with little regulatory guidance. Perspectives vary in the degree of supporting whistleblowing regulation, from viewing whistleblowing as a natural, everyday governance tool to denying it and fearing denunciation. Most organizations exhibit several perspectives. Little is known about day-to-day whistleblowing practices from the perspective of organizations. The authors fill this research gap by providing initial evidence on how organizations approach whistleblowing and the EU Whistleblowing Directive. Identifying organizations’ perspectives may help us understand how ineffective or noncompliant whistleblowing systems emerge and how organizations can improve.Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies
Christian Friedrich, Reiner Quick
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and relatively quickly. Whistleblower protection has not been systematically required in the European Union (EU), leaving many large organizations unregulated. This study aims to get in-depth insights into how unregulated organizations design, handle and view whistleblowing with the advent of a novel EU Whistleblowing Directive.

The authors conducted 17 semistructured interviews with a diverse group of organizations headquartered in Germany and inductively analyzed them following Grounded Theory. Linking the Grounded Theory to the legal endogeneity model, they developed seven perspectives that help to explain how organizations view whistleblowing.

In trying to make sense of the role of whistleblowing in the organization’s governance, organizations and their managers assume different perspectives. These perspectives guide their approach to whistleblower protection in the context of evolving regulation with little regulatory guidance. Perspectives vary in the degree of supporting whistleblowing regulation, from viewing whistleblowing as a natural, everyday governance tool to denying it and fearing denunciation. Most organizations exhibit several perspectives.

Little is known about day-to-day whistleblowing practices from the perspective of organizations. The authors fill this research gap by providing initial evidence on how organizations approach whistleblowing and the EU Whistleblowing Directive. Identifying organizations’ perspectives may help us understand how ineffective or noncompliant whistleblowing systems emerge and how organizations can improve.

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Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies10.1108/JAOC-01-2023-0001Journal of Accounting & Organizational Change2023-11-22© 2023 Emerald Publishing LimitedChristian FriedrichReiner QuickJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-11-2210.1108/JAOC-01-2023-0001https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0001/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabiahttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0011/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to examine the effects of corporate governance mechanisms (board chairman independence, board independent director meeting attendance, audit committee size and audit committee meetings) on the environmental, social and governance (ESG) and its individual component disclosures of listed firms in Saudi Arabia. The study used unbalanced panel data obtained from the Bloomberg data set over 11 years, from 2010 to 2020. The findings indicate that board chairman independence (BCI) and audit committee size (AC size) have a significant negative and positive association with ESG disclosure, respectively. However, the results show that board independent director meeting attendance (BIMA) and audit committee meetings (AC meetings) do not significantly influence ESG disclosure. Regarding the individual dimensions (components), the results show that only BIMA has a significant negative association with environmental disclosure. Besides, only BCI and AC meetings have a significant positive association with social disclosure. Also, only BIMA and AC size have a significant positive and negative relationship with governance disclosure, respectively. The study used a sample of 29 listed companies in Saudi Arabia. Each firm has at least four years of ESG disclosures. Besides, the paper considered only four corporate governance attributes, comprising two each for the board and audit committee. The results provide insights to regulators, boards of directors, managers and investors to enhance ESG and its components’ reporting toward the sustainable operations and better performance of Saudi firms. This study is among the few that provide empirical evidence on how some essential corporate governance attributes that have not been given adequate attention by prior studies (board chairman independence, board independent directors’ meeting attendance, audit committee size and audit committee meetings) influence not only ESG reporting as a whole but also its individual dimensions (components).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-Faryan
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This paper aims to examine the effects of corporate governance mechanisms (board chairman independence, board independent director meeting attendance, audit committee size and audit committee meetings) on the environmental, social and governance (ESG) and its individual component disclosures of listed firms in Saudi Arabia.

The study used unbalanced panel data obtained from the Bloomberg data set over 11 years, from 2010 to 2020.

The findings indicate that board chairman independence (BCI) and audit committee size (AC size) have a significant negative and positive association with ESG disclosure, respectively. However, the results show that board independent director meeting attendance (BIMA) and audit committee meetings (AC meetings) do not significantly influence ESG disclosure. Regarding the individual dimensions (components), the results show that only BIMA has a significant negative association with environmental disclosure. Besides, only BCI and AC meetings have a significant positive association with social disclosure. Also, only BIMA and AC size have a significant positive and negative relationship with governance disclosure, respectively.

The study used a sample of 29 listed companies in Saudi Arabia. Each firm has at least four years of ESG disclosures. Besides, the paper considered only four corporate governance attributes, comprising two each for the board and audit committee.

The results provide insights to regulators, boards of directors, managers and investors to enhance ESG and its components’ reporting toward the sustainable operations and better performance of Saudi firms.

This study is among the few that provide empirical evidence on how some essential corporate governance attributes that have not been given adequate attention by prior studies (board chairman independence, board independent directors’ meeting attendance, audit committee size and audit committee meetings) influence not only ESG reporting as a whole but also its individual dimensions (components).

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Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia10.1108/JAOC-01-2023-0011Journal of Accounting & Organizational Change2023-12-06© 2023 Emerald Publishing LimitedUmar Habibu UmarEgi Arvian FirmansyahMuhammad Rabiu DanlamiMamdouh Abdulaziz Saleh Al-FaryanJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-12-0610.1108/JAOC-01-2023-0011https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0011/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashinghttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0012/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThere 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 investors react differently? This paper aims to study retail investors’ responses to media reports on corporate greenwashing and how these responses depend upon the investors’ social value orientation. The authors argue that media reporting on corporate greenwashing negatively affects the rationale for allocating funds to firms engaging in greenwashing. The authors also expect this reaction to be stronger for prosocial investors compared to proself investors. The authors conduct an online experiment with 229 participants representing retail investors in the German-speaking countries. The results show that retail investors who received media reports on deceptive disclosure invest more funds in the company that does not engage in greenwashing (and less in the firm that engages in greenwashing) than investors who did not receive these reports. The authors’ results provide novel evidence that this effect primarily holds for investors with a prosocial value orientation. Finally, the authors’ data show that lower trust in the firm that engages in greenwashing partially mediates the effect of media reports on investor choices. The authors provide unique evidence how different types of investors react to media reports on greenwashing. The authors find that moral motives, rather than risk-return considerations, drive investor responses to greenwashing. Overall, these findings support the important function of the media as an intermediary in stock market participation and highlight the pivotal role of individual traits in investors’ responses to greenwashing.CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashing
Tim Schwertner, Matthias Sohn
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

There 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 investors react differently? This paper aims to study retail investors’ responses to media reports on corporate greenwashing and how these responses depend upon the investors’ social value orientation. The authors argue that media reporting on corporate greenwashing negatively affects the rationale for allocating funds to firms engaging in greenwashing. The authors also expect this reaction to be stronger for prosocial investors compared to proself investors.

The authors conduct an online experiment with 229 participants representing retail investors in the German-speaking countries.

The results show that retail investors who received media reports on deceptive disclosure invest more funds in the company that does not engage in greenwashing (and less in the firm that engages in greenwashing) than investors who did not receive these reports. The authors’ results provide novel evidence that this effect primarily holds for investors with a prosocial value orientation. Finally, the authors’ data show that lower trust in the firm that engages in greenwashing partially mediates the effect of media reports on investor choices.

The authors provide unique evidence how different types of investors react to media reports on greenwashing. The authors find that moral motives, rather than risk-return considerations, drive investor responses to greenwashing. Overall, these findings support the important function of the media as an intermediary in stock market participation and highlight the pivotal role of individual traits in investors’ responses to greenwashing.

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CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashing10.1108/JAOC-01-2023-0012Journal of Accounting & Organizational Change2024-01-26© 2024 Emerald Publishing LimitedTim SchwertnerMatthias SohnJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-01-2610.1108/JAOC-01-2023-0012https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0012/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practiceshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0013/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestAlbeit 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 to explore patterns of the emergence of these disclosures. Using an institutional theory lens, this paper considers mimetic, normative and coercive possibilities. US publicly traded company data from 2013 to 2019 is used to test the hypotheses. Mimetic forces are proxied with corporate board interlock frequency. Normative ones use the extent of gender diversity on corporate boards. Measures of business climate and industry regulatory sensitivity proxy coercive potentiality. Studied in isolation, each of the three forces through which organizations pursue the heightened legitimacy of enhanced environmental and social disclosures has credibility. The strongest support exists for mimetic and normative mechanisms, perhaps because the US government has been reluctant to make these expanded disclosures mandatory. In the world of voluntary action, more attention to diffusion is needed. For these purposes, better proxies will be needed to study change. Social and environmental information should be separated for individual analysis. At least in the USA, companies are attentive to what other companies are doing. There is something to be said for the ethical dimension of corporate transparency. Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members. Although institutional theory makes several appearances in this area, to the best of the authors’ knowledge, the current study is the first empirical archival study to examine the three forces simultaneously, providing evidence as to the relative magnitude of each institutional force on environmental and social disclosures. Should these disclosures not be mandated by government, this study shows pathways for enhanced disclosures to continue to spread.Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices
Jacqueline Jarosz Wukich, Erica L. Neuman, Timothy J. Fogarty
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

Albeit 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 to explore patterns of the emergence of these disclosures. Using an institutional theory lens, this paper considers mimetic, normative and coercive possibilities.

US publicly traded company data from 2013 to 2019 is used to test the hypotheses. Mimetic forces are proxied with corporate board interlock frequency. Normative ones use the extent of gender diversity on corporate boards. Measures of business climate and industry regulatory sensitivity proxy coercive potentiality.

Studied in isolation, each of the three forces through which organizations pursue the heightened legitimacy of enhanced environmental and social disclosures has credibility. The strongest support exists for mimetic and normative mechanisms, perhaps because the US government has been reluctant to make these expanded disclosures mandatory.

In the world of voluntary action, more attention to diffusion is needed. For these purposes, better proxies will be needed to study change. Social and environmental information should be separated for individual analysis.

At least in the USA, companies are attentive to what other companies are doing. There is something to be said for the ethical dimension of corporate transparency.

Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members.

Although institutional theory makes several appearances in this area, to the best of the authors’ knowledge, the current study is the first empirical archival study to examine the three forces simultaneously, providing evidence as to the relative magnitude of each institutional force on environmental and social disclosures. Should these disclosures not be mandated by government, this study shows pathways for enhanced disclosures to continue to spread.

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Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices10.1108/JAOC-01-2023-0013Journal of Accounting & Organizational Change2023-11-01© 2023 Emerald Publishing LimitedJacqueline Jarosz WukichErica L. NeumanTimothy J. FogartyJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-11-0110.1108/JAOC-01-2023-0013https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0013/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Gender and engagement partner qualityhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0014/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe 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. This paper defines a low-quality EP as an EP who leads the audit of at least one client firm that subsequently restates its financial statements, while a high-quality EP is an EP that is not associated with any restatement. Using a sample of 6,082 observations from 2016 to 2020, the study estimates a logistic regression of EP quality on EP gender and control variables. The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs. The results of this study imply that female EPs are more likely to perform high-quality audits, and it supports the assertion that EP gender plays a significant role in determining EP quality. Further studies may apply gender theory to investigate the behavior of female EPs. The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs. The results of this study should be of interest to stakeholders such as audit committees, regulators, investors and creditors, as they provide an indicator for assessing the quality of audits. Moreover, considering the EP’s important role in an audit, the current study extends the existing literature by providing evidence of a relationship between EP gender and EP quality.Gender and engagement partner quality
Muni Kelly, Muni Kelly
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

The 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.

This paper defines a low-quality EP as an EP who leads the audit of at least one client firm that subsequently restates its financial statements, while a high-quality EP is an EP that is not associated with any restatement. Using a sample of 6,082 observations from 2016 to 2020, the study estimates a logistic regression of EP quality on EP gender and control variables.

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

The results of this study imply that female EPs are more likely to perform high-quality audits, and it supports the assertion that EP gender plays a significant role in determining EP quality. Further studies may apply gender theory to investigate the behavior of female EPs.

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

The results of this study should be of interest to stakeholders such as audit committees, regulators, investors and creditors, as they provide an indicator for assessing the quality of audits. Moreover, considering the EP’s important role in an audit, the current study extends the existing literature by providing evidence of a relationship between EP gender and EP quality.

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Gender and engagement partner quality10.1108/JAOC-01-2023-0014Journal of Accounting & Organizational Change2024-03-15© 2024 Emerald Publishing LimitedMuni KellyMuni KellyJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-03-1510.1108/JAOC-01-2023-0014https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0014/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspectivehttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0019/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestCompanies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention. A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data. The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention. This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.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 Yan
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.

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Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspective10.1108/JAOC-01-2023-0019Journal of Accounting & Organizational Change2024-02-12© 2024 Emerald Publishing LimitedKim-Lim TanIvy S.H. HiiYijing HuangYaru YanJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-1210.1108/JAOC-01-2023-0019https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0019/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
An institutional explanation of management accounting change in an emerging economy: evidence from Bangladeshhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0020/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 – Bangladesh. The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change. This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident. This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh
Md Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 – Bangladesh.

The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change.

This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident.

This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.

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An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh10.1108/JAOC-01-2023-0020Journal of Accounting & Organizational Change2023-09-14© 2023 Emerald Publishing LimitedMd Mamunur RashidDewan Mahboob HossainMd. Saiful AlamJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-09-1410.1108/JAOC-01-2023-0020https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0020/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africahttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0025/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions. Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019. Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices. The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital. To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africa
Amon Bagonza, Chen Yan, Frederik Rech
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019.

Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices.

The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital.

To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.

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The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africa10.1108/JAOC-01-2023-0025Journal of Accounting & Organizational Change2024-02-15© 2024 Emerald Publishing LimitedAmon BagonzaChen YanFrederik RechJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-1510.1108/JAOC-01-2023-0025https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0025/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Value for money (VFM) in private finance initiative (PFI) implementation in Malaysiahttps://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0027/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestDrawing 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 the private finance initiative (PFI) implementation in Malaysia. In-depth interviews with 25 actors involved in the implementation of PFI projects at two public universities in Malaysia were conducted. The interviews focused on the ways in which participants in the projects make sense of VFM in their ongoing involvement with the projects. In addition, a review of publicly available documents was conducted to understand the ways in which the notion of VFM is reflected in the policies and procedures of the government. Data from the interviews and documents were analysed using thematic analysis. It is found that the advocacy work of macro-level actors, as well as micro-level actors, has promoted PFI implementation to achieve VFM. However, to the micro-level actors, VFM is just a concept that carries different interpretations, depending on how PFI fits their everyday functional discourses. In addition, direct negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country. The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings are based on micro- and macro-level actors and cover both advocacy and disruption of VFM achievement.Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia
Hawa Ahmad, Suhaiza Ismail, Zamzulaila Zakaria
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

Drawing 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 the private finance initiative (PFI) implementation in Malaysia.

In-depth interviews with 25 actors involved in the implementation of PFI projects at two public universities in Malaysia were conducted. The interviews focused on the ways in which participants in the projects make sense of VFM in their ongoing involvement with the projects. In addition, a review of publicly available documents was conducted to understand the ways in which the notion of VFM is reflected in the policies and procedures of the government. Data from the interviews and documents were analysed using thematic analysis.

It is found that the advocacy work of macro-level actors, as well as micro-level actors, has promoted PFI implementation to achieve VFM. However, to the micro-level actors, VFM is just a concept that carries different interpretations, depending on how PFI fits their everyday functional discourses. In addition, direct negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country.

The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings are based on micro- and macro-level actors and cover both advocacy and disruption of VFM achievement.

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Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia10.1108/JAOC-01-2023-0027Journal of Accounting & Organizational Change2023-10-06© 2023 Emerald Publishing LimitedHawa AhmadSuhaiza IsmailZamzulaila ZakariaJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-10-0610.1108/JAOC-01-2023-0027https://www.emerald.com/insight/content/doi/10.1108/JAOC-01-2023-0027/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprisehttps://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2023-0044/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process. The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews. The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors. This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology. This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.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 Wang
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

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Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprise10.1108/JAOC-02-2023-0044Journal of Accounting & Organizational Change2024-01-02© 2023 Emerald Publishing LimitedKun YouZubir AzharQingyu WangJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-01-0210.1108/JAOC-02-2023-0044https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2023-0044/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iranhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0066/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe 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. This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis. The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive. Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran
Hasan Valiyan, Mohammadreza Abdoli
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

The 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.

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

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Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran10.1108/JAOC-04-2023-0066Journal of Accounting & Organizational Change2023-10-30© 2023 Emerald Publishing LimitedHasan ValiyanMohammadreza AbdoliJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-10-3010.1108/JAOC-04-2023-0066https://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0066/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Agents’ context-specific conduct in making strategic investment decisionshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0075/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct. The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs. The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context. The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.Agents’ context-specific conduct in making strategic investment decisions
Jari Huikku, Elaine Harris, Moataz Elmassri, Deryl Northcott
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

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Agents’ context-specific conduct in making strategic investment decisions10.1108/JAOC-04-2023-0075Journal of Accounting & Organizational Change2024-02-15© 2024 Emerald Publishing LimitedJari HuikkuElaine HarrisMoataz ElmassriDeryl NorthcottJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-1510.1108/JAOC-04-2023-0075https://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0075/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraudhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0076/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 intentions within individuals. The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions. The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours. This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it. This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud
Ach Maulidi
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 intentions within individuals.

The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.

The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.

This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.

This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.

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The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud10.1108/JAOC-04-2023-0076Journal of Accounting & Organizational Change2024-02-29© 2024 Emerald Publishing LimitedAch MaulidiJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-2910.1108/JAOC-04-2023-0076https://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0076/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
The persuasion of performative technologies: constructing calculating selves in universitieshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-05-2023-0082/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process. The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021. The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures. The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.The persuasion of performative technologies: constructing calculating selves in universities
Elin K. Funck, Kirsi-Mari Kallio, Tomi J. Kallio
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

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The persuasion of performative technologies: constructing calculating selves in universities10.1108/JAOC-05-2023-0082Journal of Accounting & Organizational Change2024-02-23© 2023 Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio.Elin K. FunckKirsi-Mari KallioTomi J. KallioJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-2310.1108/JAOC-05-2023-0082https://www.emerald.com/insight/content/doi/10.1108/JAOC-05-2023-0082/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio.http://creativecommons.org/licences/by/4.0/legalcode
Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liabilityhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-06-2023-0107/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 stickiness refers to asymmetric variations of costs associated with increases and decreases in sales. Cost stickiness is analyzed as a strategic liability that negatively affects profitability because it contributes to organizational rigidity that causes opportunity costs. The empirical design is based on a large sample of 65,599 French firms drawn from the Amadeus database and it covers the period 2010 to 2019. The authors take advantage of the presentation of expenses made by nature in Amadeus to calculate cost stickiness in a more direct way than what is commonly done in the literature. The authors use various regression models to test the hypotheses. For firms that experience rapid growth in sales, cost stickiness has a positive moderating effect on the relation between sales growth and profitability because of a higher asset turnover efficiency. However, for firms that experience slow growth, no growth or a decrease in sales, cost stickiness plays a negative moderating effect on the relation between sales and profitability. This work contributes to the discussion about the conditions under which high growth is associated with greater profitability and conceptualizes cost stickiness as a strategic liability. The empirical context, privately held firms, has been overlooked by previous research.Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liability
Vivien Lefebvre
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 stickiness refers to asymmetric variations of costs associated with increases and decreases in sales. Cost stickiness is analyzed as a strategic liability that negatively affects profitability because it contributes to organizational rigidity that causes opportunity costs.

The empirical design is based on a large sample of 65,599 French firms drawn from the Amadeus database and it covers the period 2010 to 2019. The authors take advantage of the presentation of expenses made by nature in Amadeus to calculate cost stickiness in a more direct way than what is commonly done in the literature. The authors use various regression models to test the hypotheses.

For firms that experience rapid growth in sales, cost stickiness has a positive moderating effect on the relation between sales growth and profitability because of a higher asset turnover efficiency. However, for firms that experience slow growth, no growth or a decrease in sales, cost stickiness plays a negative moderating effect on the relation between sales and profitability.

This work contributes to the discussion about the conditions under which high growth is associated with greater profitability and conceptualizes cost stickiness as a strategic liability. The empirical context, privately held firms, has been overlooked by previous research.

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Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liability10.1108/JAOC-06-2023-0107Journal of Accounting & Organizational Change2024-02-21© 2024 Emerald Publishing LimitedVivien LefebvreJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-2110.1108/JAOC-06-2023-0107https://www.emerald.com/insight/content/doi/10.1108/JAOC-06-2023-0107/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghanahttps://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0119/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestWith the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study aims to examine stakeholders’ perceptions of the sustainability performance of a gold mining subsidiary in Ghana. Using a purposive sampling technique, the authors interviewed managers and employees of the case enterprise, officials of regulatory institutions and host community members on their perceptions of the case enterprise’s sustainability performance. The authors triangulated the opinions expressed by these stakeholders with data from annual reports. The data were analysed through the lens of stakeholder theory. The authors found that while members of the host community and the regulatory institutions were keenly interested in the case enterprise’s social and environmental activities, they perceived their performance as unimpressive, considering the economic benefits derived from the mining operations. On the contrary, the managers and employees of the case enterprise were satisfied with their environmental compliance and social intervention programmes, even though the company’s economic position had declined. The authors submit that the variations in the sustainability performance perceptions among the stakeholders are due to the lack of a deeper understanding of the other stakeholders’ expectations. To equitably satisfy diverse stakeholder expectations, the study highlights the role of stakeholder collaborations in understanding the expectations of more salient stakeholder groups such as community members and employees, as well as the lesser salient groups such as academics. It also demonstrates the fluidity of sustainability and its benefits in designing a consensual sustainable management strategy. This implies that managers of the case mining enterprise make the necessary efforts to meet the diverse stakeholder needs while attaining their primary objective of creating wealth for shareholders. Compared to advanced economies, studies on sustainability performance in emerging economies are limited. Nonetheless, these limited studies leave out stakeholder perceptions, focusing more on quantitative performance indicators. Using thematic and content analyses, the authors investigate stakeholder perceptions on the sustainability performance of a case mining subsidiary operating in Ghana. The study focused on Ghana because it is ranked with South Africa as the top two producers of gold in Africa. Nonetheless, unlike South Africa, Ghana faces more sustainability challenges from the mining sector due to weak institutions in enforcing sustainability standards.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 Lord
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study aims to examine stakeholders’ perceptions of the sustainability performance of a gold mining subsidiary in Ghana.

Using a purposive sampling technique, the authors interviewed managers and employees of the case enterprise, officials of regulatory institutions and host community members on their perceptions of the case enterprise’s sustainability performance. The authors triangulated the opinions expressed by these stakeholders with data from annual reports. The data were analysed through the lens of stakeholder theory.

The authors found that while members of the host community and the regulatory institutions were keenly interested in the case enterprise’s social and environmental activities, they perceived their performance as unimpressive, considering the economic benefits derived from the mining operations. On the contrary, the managers and employees of the case enterprise were satisfied with their environmental compliance and social intervention programmes, even though the company’s economic position had declined. The authors submit that the variations in the sustainability performance perceptions among the stakeholders are due to the lack of a deeper understanding of the other stakeholders’ expectations.

To equitably satisfy diverse stakeholder expectations, the study highlights the role of stakeholder collaborations in understanding the expectations of more salient stakeholder groups such as community members and employees, as well as the lesser salient groups such as academics. It also demonstrates the fluidity of sustainability and its benefits in designing a consensual sustainable management strategy. This implies that managers of the case mining enterprise make the necessary efforts to meet the diverse stakeholder needs while attaining their primary objective of creating wealth for shareholders.

Compared to advanced economies, studies on sustainability performance in emerging economies are limited. Nonetheless, these limited studies leave out stakeholder perceptions, focusing more on quantitative performance indicators. Using thematic and content analyses, the authors investigate stakeholder perceptions on the sustainability performance of a case mining subsidiary operating in Ghana. The study focused on Ghana because it is ranked with South Africa as the top two producers of gold in Africa. Nonetheless, unlike South Africa, Ghana faces more sustainability challenges from the mining sector due to weak institutions in enforcing sustainability standards.

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Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghana10.1108/JAOC-08-2022-0119Journal of Accounting & Organizational Change2023-08-29© 2023 Emerald Publishing LimitedKwame Oduro AmoakoKeith DixonIsaac Oduro AmoakoEmmanuel Opoku MarfoJames TuffourBeverley Rae LordJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-08-2910.1108/JAOC-08-2022-0119https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0119/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country contexthttps://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0124/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants. Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques. The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention. The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context
Nirupika Liyanapathirana, Mary Low
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

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Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context10.1108/JAOC-08-2022-0124Journal of Accounting & Organizational Change2024-02-12© 2024 Emerald Publishing LimitedNirupika LiyanapathiranaMary LowJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-1210.1108/JAOC-08-2022-0124https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0124/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Enterprise risk management (ERM) adoption in developing and developed markets: a comparative studyhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0126/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 institutional markets and the reasons behind them? The adoption of ERM is analyzed on the basis of the institutional framework. The author draws empirical evidence by comparing the cases of a British and an Indian insurance company using evidence from multiple sources. This paper focuses on extra-organizational pressures exerted by economic, social and political situations across two countries that influenced the adoption decision of ERM. The findings of this research revealed that early adopters of ERM in different institutional markets face coercive and normative pressure but not mimetic pressure. The adoption of ERM in India and the UK is dissimilar. Companies in the British insurance market encounter higher institutional forces than those in the Indian market because of higher coercive and normative pressure. The aspirations to adopt ERM in the Indian and UK markets included improved strategic decision-making to maintain stakeholder expectations and higher standards of corporate governance. In the UK, ERM was adopted to reduce surprises and fluctuations under flexible regulations but with stricter adoption and to improve credit ratings. Previous literature has discussed ERM adoption in similar markets or within one market with similar institutional pressure. In contrast, this research is a comparative study that explains the analysis of institutional theory in two different institutional environments in the adoption of ERM.Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study
Ruchi Agarwal
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 institutional markets and the reasons behind them?

The adoption of ERM is analyzed on the basis of the institutional framework. The author draws empirical evidence by comparing the cases of a British and an Indian insurance company using evidence from multiple sources. This paper focuses on extra-organizational pressures exerted by economic, social and political situations across two countries that influenced the adoption decision of ERM.

The findings of this research revealed that early adopters of ERM in different institutional markets face coercive and normative pressure but not mimetic pressure. The adoption of ERM in India and the UK is dissimilar. Companies in the British insurance market encounter higher institutional forces than those in the Indian market because of higher coercive and normative pressure. The aspirations to adopt ERM in the Indian and UK markets included improved strategic decision-making to maintain stakeholder expectations and higher standards of corporate governance. In the UK, ERM was adopted to reduce surprises and fluctuations under flexible regulations but with stricter adoption and to improve credit ratings.

Previous literature has discussed ERM adoption in similar markets or within one market with similar institutional pressure. In contrast, this research is a comparative study that explains the analysis of institutional theory in two different institutional environments in the adoption of ERM.

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Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study10.1108/JAOC-08-2022-0126Journal of Accounting & Organizational Change2024-03-29© 2024 Emerald Publishing LimitedRuchi AgarwalJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-03-2910.1108/JAOC-08-2022-0126https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2022-0126/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
It is a balancing act: understanding the key audit matters disclosure in the context of a developing countryhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0131/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 auditors’ strategies in the identification and disclosures of KAMs. The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling. Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs. The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards. Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence. Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.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 Mollik
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 auditors’ strategies in the identification and disclosures of KAMs.

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

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It is a balancing act: understanding the key audit matters disclosure in the context of a developing country10.1108/JAOC-09-2022-0131Journal of Accounting & Organizational Change2023-08-10© 2023 Emerald Publishing LimitedMd. Khokan BepariShamsun NaharMohammad Istiaq AzimAbu Taher MollikJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-08-1010.1108/JAOC-09-2022-0131https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0131/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding systemhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0133/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestUniversities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF. Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities. The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain. The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system
Sharon Manasseh, Mary Low, Richard Calderwood
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

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Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system10.1108/JAOC-09-2022-0133Journal of Accounting & Organizational Change2024-01-05© 2023 Emerald Publishing LimitedSharon ManassehMary LowRichard CalderwoodJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-01-0510.1108/JAOC-09-2022-0133https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0133/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Digital maturity index for accounting firmshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0139/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms. The authors have developed this index where the maturity levels are defined from the life cycle theory. For the items of a maturity measure, the authors have adopted a multimethodological approach. That approach allows to identify 27 measurement items to cover the three dimensions of audit, reporting and taxation. This research proposes a diagnostic tool specific to accounting firms. The authors have tested this index in the Tunisian context. The results show that there are two types of accounting firms. This study found the first firm in the embryonic phase and the other in the growth phase. This points out the active role of Tunisian accounting firms in technology integration. This study highlights the integration of technology in the accounting field. Specifically, it aims to address technology management in accounting firms by measuring the degree of digitization of accounting firms. This research projects the use of information technologies (artificial intelligence, cloud, big data, etc.) in auditing, reporting and taxation. On a practical level, this research provides an organizational diagnostic tool to assess the status of their accounting firms in terms of digitization. This will motivate practitioners to make frequent assessments, thus contributing to continuous improvement toward digitization. The theoretical foundation of this research is based on the theory of the life cycle of technologies. This study is using this theory to identify and describe the current phase of the organization. And that is by indicating the overall scores on the technological capabilities of the accounting firms.Digital maturity index for accounting firms
Helmi Hentati, Neila Boulila
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms.

The authors have developed this index where the maturity levels are defined from the life cycle theory. For the items of a maturity measure, the authors have adopted a multimethodological approach. That approach allows to identify 27 measurement items to cover the three dimensions of audit, reporting and taxation.

This research proposes a diagnostic tool specific to accounting firms. The authors have tested this index in the Tunisian context. The results show that there are two types of accounting firms. This study found the first firm in the embryonic phase and the other in the growth phase. This points out the active role of Tunisian accounting firms in technology integration.

This study highlights the integration of technology in the accounting field. Specifically, it aims to address technology management in accounting firms by measuring the degree of digitization of accounting firms. This research projects the use of information technologies (artificial intelligence, cloud, big data, etc.) in auditing, reporting and taxation.

On a practical level, this research provides an organizational diagnostic tool to assess the status of their accounting firms in terms of digitization. This will motivate practitioners to make frequent assessments, thus contributing to continuous improvement toward digitization.

The theoretical foundation of this research is based on the theory of the life cycle of technologies. This study is using this theory to identify and describe the current phase of the organization. And that is by indicating the overall scores on the technological capabilities of the accounting firms.

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Digital maturity index for accounting firms10.1108/JAOC-09-2022-0139Journal of Accounting & Organizational Change2023-12-13© 2023 Emerald Publishing LimitedHelmi HentatiNeila BoulilaJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-12-1310.1108/JAOC-09-2022-0139https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0139/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Sustainable development goals in the hospitality industry: a dream or reality?https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0146/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe 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 pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system. For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020. The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting. This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation. This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.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-Izquierdo
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

The 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 pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

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Sustainable development goals in the hospitality industry: a dream or reality?10.1108/JAOC-09-2022-0146Journal of Accounting & Organizational Change2023-12-15© 2023 Emerald Publishing LimitedIdoya Ferrero-FerreroMaría Jesús Muñoz-TorresJuana María Rivera-LirioElena Escrig-OlmedoMaría Ángeles Fernández-IzquierdoJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-12-1510.1108/JAOC-09-2022-0146https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0146/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Information systems quality in management accounting and management control effectivenesshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0148/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestSeveral conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation. A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis. The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation. Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.Information systems quality in management accounting and management control effectiveness
Kevin L. Papiorek, Martin R.W. Hiebl
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

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Information systems quality in management accounting and management control effectiveness10.1108/JAOC-09-2022-0148Journal of Accounting & Organizational Change2023-06-07© 2023 Emerald Publishing LimitedKevin L. PapiorekMartin R.W. HieblJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-06-0710.1108/JAOC-09-2022-0148https://www.emerald.com/insight/content/doi/10.1108/JAOC-09-2022-0148/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?https://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0151/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestIn 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 involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense. Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation. They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable. This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis. This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times. This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?
Guillaume Plaisance
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

In 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 involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense.

Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation.

They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable.

This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis.

This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times.

This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.

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Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?10.1108/JAOC-10-2022-0151Journal of Accounting & Organizational Change2023-09-20© 2023 Emerald Publishing LimitedGuillaume PlaisanceJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-09-2010.1108/JAOC-10-2022-0151https://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0151/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Corporate reporting on the Sustainable Development Goals: a structured literature review and research agendahttps://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0155/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda. Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field. Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners. The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further. The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting. The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda
Benjamin Awuah, Hassan Yazdifar, Hany Elbardan
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda.

Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field.

Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners.

The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further.

The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting.

The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.

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Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda10.1108/JAOC-10-2022-0155Journal of Accounting & Organizational Change2023-10-09© 2023 Emerald Publishing LimitedBenjamin AwuahHassan YazdifarHany ElbardanJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-10-0910.1108/JAOC-10-2022-0155https://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0155/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited
Indonesia’s local government internal auditors (LGIAs): reflecting on low motivation in enhancing their dynamic capabilities while being the spearhead of responsible auditinghttps://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0159/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government. The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise. This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise. This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers. LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.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 Winardi
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

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Indonesia’s local government internal auditors (LGIAs): reflecting on low motivation in enhancing their dynamic capabilities while being the spearhead of responsible auditing10.1108/JAOC-10-2022-0159Journal of Accounting & Organizational Change2024-02-21© 2024 Emerald Publishing LimitedSumiyana SumiyanaEfa Agus Agus SusantoDian Kartika Kartika RahajengRijardh Djatu WinardiJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-02-2110.1108/JAOC-10-2022-0159https://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0159/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approachhttps://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0165/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis 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 organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing. By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching. Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak. Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT. The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approach
Babajide Oyewo, Vincent Tawiah, Mohammad Alta’any
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This 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 organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

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Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approach10.1108/JAOC-10-2022-0165Journal of Accounting & Organizational Change2024-03-29© 2024 Emerald Publishing LimitedBabajide OyewoVincent TawiahMohammad Alta’anyJournal of Accounting & Organizational Changeahead-of-printahead-of-print2024-03-2910.1108/JAOC-10-2022-0165https://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2022-0165/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2024 Emerald Publishing Limited
Situated rationalities in response to institutional complexity: the role of management accounting practiceshttps://www.emerald.com/insight/content/doi/10.1108/JAOC-11-2021-0165/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production. The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates. This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations. This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations. This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.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 Wanderley
Journal of Accounting & Organizational Change, Vol. ahead-of-print, No. ahead-of-print, pp.-

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

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Situated rationalities in response to institutional complexity: the role of management accounting practices10.1108/JAOC-11-2021-0165Journal of Accounting & Organizational Change2023-08-25© 2023 Emerald Publishing LimitedFabiano Siqueira de OliveiraOctávio Ribeiro de Mendonça NetoJose Carlos Tiomatsu OyadomariClaudio de Araújo WanderleyJournal of Accounting & Organizational Changeahead-of-printahead-of-print2023-08-2510.1108/JAOC-11-2021-0165https://www.emerald.com/insight/content/doi/10.1108/JAOC-11-2021-0165/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2023 Emerald Publishing Limited