Journal of Accounting & Organizational Change: Volume 18 Issue 2

Celebrating 15 years of the JAOC: a critical overview and reflections

Jodie Moll

The JAOC has reached an important milestone. It is now 15 years old! This study aims to provide an understanding of the key achievements of the Journal.

Risk management practices and trade facilitation as influenced by public sector reforms: institutional isomorphism

Nizar Mohammad Alsharari

This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform…

Stratified ontology, institutional pluralism and performance monitoring in Zambia’s health sector

Joseph Phiri, Pinar Guven-Uslu

This paper aims to investigate funding and performance monitoring practices in Zambia’s health sector from an institutional and stratified ontology perspective. Such an approach…

An empirical analysis of SMES’ triple bottom line practices

Jude Edeigba, Chris Arasanmi

This study aims to examine the determinants of small and medium enterprises (SMEs) sustainability practices in New Zealand from the triple bottom line (3BL) perspective. Unlike…

“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability

Vien Chu, Belinda Luke

This study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in this…

Promoting fearlessness of change through social intelligence: mediating role of collective efficacy and moderating role of management commitment to change

Meghna Goswami

This study aims to investigate the influence of social intelligence and collective efficacy on the fearlessness of change. Furthermore, this study investigates the mediation…

Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives

Dermot McCarthy, Phyllis Alexander, Young Jung

This study aims to examine the interrelationship between the employee public service motivations (PSM), organisational corporate social responsibility (CSR) objectives and…

DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics

Heru Fahlevi, Irsyadillah Irsyadillah, Mirna Indriani, Rina Suryani Oktari

This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public…

The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption

Kuralay Mazbayeva, Salima Barysheva, Saule Saulebaevna Saparbayeva

The purpose of this study is twofold. The first objective is to examine the impact of the importance of cost information and product diversity on the adoption of activity-based…