Journal of Accounting & Organizational Change
Issue(s) available: 81 – From Volume: 1 Issue: 1, to Volume: 20 Issue: 6
Volume 20
Volume 19
Volume 18
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Volume 12
Volume 11
Volume 10
Volume 9
Volume 8
Volume 6
Volume 5
Strategic configurations and strategic management accounting: a longitudinal case study in the credit mediation industry
Andrea Dello SbarbaThe purpose of this paper is to investigate the relationship between strategy, strategic management accounting (SMA) and performance. Specifically, it aims to explore how SMA…
Related party transactions and financial distress: role of governance and audit attributes
Sourour Hazami-AmmarThis study aims to investigate the relationship between related party transactions (RPTs), specifically sales and purchases, and financial distress. It also explores the…
Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?
Maryam Asadi, Gholamreza Mansourfar, Saeid Homayoun, Hamzeh DidarThis paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting…
The phenomenon of China’s carbon accounting policies and practices
Shuwen Li, Zarina ZakariaThis study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.
Dysfunctional audit behavior: exploring the impact of longitudinal work experience and gender
Rabih Nehme, ALCheikh Edmond Kozah, Sandra KhalilThis research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…
Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape
Manaf Al-OkailyThe main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the…
Business intelligence system adoption and the leveraging of reporting process capabilities
Adelaide Martins, Maria Teresa Bianchi de Aguiar, Marco Sambento, Manuel Castelo BrancoThe purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and…
Carbon management accounting an evolving approach to enhance transparency and accountability in accounting and reporting practices
Abhishek N., Neethu Suraj, Keyur Kumar M. Nayak, Hardik Bhadeshiya, Abhinandan Kulal, M.S. DivyashreeThis study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and…
Legitimacy and anti-corruption disclosures: insights into the early effects of the European Non-Financial Reporting Directive
Cristina Landis, Paola PagliettiThis study aims to investigate corporate anti-corruption disclosure (ACD) strategies during the regulative debate surrounding the European Directive 2014/95/EU which for the first…
Financial accountability discharged from local government financial statements: an institutional theory approach to accounting change
Ellen Haustein, Peter C. Lorson, Lasse Olavi Oulasvirta, Lotta-Maria SinervoBy focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the…
Corporate disclosure and firm value: do audit quality and foreign listing matter?
Praveen KumarThis paper analyzed the effect of voluntary corporate disclosure on firm value and how audit quality and cross-border stock market listing moderate this relationship.
Demystifying the time varying linkage among ESG compliant, fintech and artificial intelligence stocks
Sabia Tabassum, Lakhwinder Kaur Dhillon, Miklesh Prasad Yadav, Khaliquzzaman Khan, Mohd Afzal Saifi, Zehra ZulfikarThis paper aims to analyze the time-varying dynamic connectedness among environmental, social and governance (ESG)-compliant firms, Fintech-based firms and artificial intelligence…
Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy
Manabhanjan Sahu, Kishan Jee, Furquan Uddin, Alamgir Sani, Satish Chandra TiwariThis study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting…
Stakeholder pressure and SMEs sustainability information disclosures: why perceived benefits and sustainability knowledge matter
Elias Appiah-KubiSustainability research has become important than ever, due to the visible effects of business operations on the environment, and the increasing green consciousness among the…
Influence of level of assurance, assurance provider type, and investors’ personality in greenhouse gases reporting for social responsible investment
Hawariah Dal Nial, Zarina Zakaria, Anna Che AzmiThe study aims to evaluate how different types of assurors and investors’ Big Five personality traits affect the relationship between levels of assurance for Greenhouse Gas (GHG…
Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
Mustafa Raza RabbaniThe study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature…
Role of ERP systems in management accounting in SMEs in Saudi Arabia
Sulaiman AlsughayerThis study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence…
Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms
Ahmad Al-HiyariInterest in environmental, social and governance (ESG) controversies is acquiring great relevance in the business and academic communities. Nonetheless, previous studies in the…
Digital disruption: unveiling antecedents propelling the revolution in contemporary accounting practices
Sakshi Bathla, Himanshu , Farah AhmadThis study aims to analyse the relative prominence of antecedents of digital accounting practices in the micro, small and medium enterprises (MSME) industry. The Ministry of MSME…
Evaluating the influencing factors and effects of the digitalization of management control
Jochen Fähndrich, Burkhard PedellThis study aims to investigate the influences on the digitalization of management control and the effects of this digitalization on management control tasks performed, management…
Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector
Anderson Betti Frare, Vagner Horz, Ana Paula Capuano da CruzThis study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact…
Sustainable accounting quality and its impact on financial success aligned with SDGs
Poornima Mishra, Ashish Sharma, Mustafa Raza Rabbani, Asif Khan, Sunil KumarFinancial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship…
Emerging trends of environmental accounting research: a science mapping approach
Linh Thi Phuong Nguyen, Natdanai Aleenajitpong, Sakun Boon-ittThis paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future…
Digitization strategy and innovation performance of microfinance institutions: mediating role of innovation capability
Mekuanint Abera, Chetana Marvadi, Dilipkumar SutharThis study aims to examine the mediating role of innovation capability in the relationship between digital transformation strategy and innovation performance of microfinance…
Tax departments in multinationals: organizational tax police or enabling business partner?
Jacob Christian Plesner Rossing, Lars Hemling, Andreas HoffjanThis paper aims to study the management of international transfer pricing (ITP) tax risks in multinational enterprises (MNEs). Specifically, the authors examine how in-house tax…
The moderating impact of the audit committee on the relationship between audit quality and market reactions in South Africa
Amon Bagonza, Chen Yan, Frederik RechThis paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.
Looking at the relationship between growth and profitability: the role of cost stickiness as a strategic liability
Vivien LefebvreThis paper aims to revisit the relationship between sales growth and profitability by exploring the direct and indirect effects of cost stickiness in the growth process. Cost…
Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years
Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini, Elisabetta MagnaghiThis study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…
Indonesia’s local government internal auditors (LGIAs): reflecting on low motivation in enhancing their dynamic capabilities while being the spearhead of responsible auditing
Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng, Rijardh Djatu WinardiThis study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for…
Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study
Ruchi AgarwalThis study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting…
Gender and engagement partner quality
Muni Kelly, Muni KellyThe purpose of this study is to examine whether the gender of an audit engagement partner (EP) is associated with the quality of the EP’s audit output.
Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance
Abhishek N., Neethu Suraj, Habeeb Ur Rahiman, Nishad Nawaz, Rashmi Kodikal, Abhinandan Kulal, Keerthan RajThe study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical…
The enigma of fraud as a unique crime and its resonance for auditing research and practice: unlearned lessons of psychological pathways to fraud
Ach MaulidiThis study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…
Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approach
Babajide Oyewo, Vincent Tawiah, Mohammad Alta’anyThis study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on…
ISSN:
1832-5912e-ISSN:
1839-5473ISSN-L:
1832-5912Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Zahirul Hoque
Further Information
