Journal of Accounting & Organizational Change: Volume 15 Issue 3

Political participation in global accounting standard-setting: Content analysis of the comment letters for the establishment of the Accounting Standards Advisory Forum

Toshitake Miyauch, Masatsugu Sanada

This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF).

The dissemination of firm information via company register websites: Country-level empirical evidence

Devrimi Kaya, Andreas Seebeck

The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites.

Accounting for strategic management, strategising and power structures in the Jordanian higher education sector

Khaled Hutaibat

The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures in the…

Outsourcing mandated corporate social responsibility in India: risks and performance

Nava Subramaniam, Monika Kansal, Dessalegn Getie Mihret, Shekar Babu

This paper aims to assess the risks and challenges of corporate social responsibility (CSR) management in the Indian-mandated CSR ecosystem from a service purchaser–supplier…

The impact of management control systems on organisational change and performance in the public sector: The role of organisational dynamic capabilities

Nuraddeen Abubakar Nuhu, Kevin Baird, Ranjith Appuhami

This study aims to examine the role of organisational dynamic capabilities (strategic flexibility and employee empowerment) in mediating the relationship between management…

Revenue generation capacity of college football programs during the 2008 global financial crisis: Effects of first-mover advantage

Peter Omondi-Ochieng

The purpose of this paper is to analyse the effects of first-mover advantage (FMA) on revenue generation capacity (RGC) of US college football programmes during the 2008 global…