Journal of Accounting & Organizational Change: Volume 18 Issue 5

An empirical study of sustainability reporting assurance: current trends and new insights

Kholod Fahad Alsahali, Ricardo Malagueño

This study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that could guide…

Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups

Anderson Betti Frare, Ana Paula Capuano da Cruz, Carlos Eduardo Facin Lavarda, Chris Akroyd

This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm…

Sustainability reporting or integrated reporting: which one is valuable for investors?

Ika Permatasari, I Made Narsa

This research is motivated by the development of dialogue and debate regarding company reporting in the form of sustainability reporting (SR) – which is separate from the annual…

The dark side of hyperconnectivity in the accounting profession

Sari Mansour, Dima Mohanna, Diane-Gabrielle Tremblay

This paper aims to understand the antecedents and consequences of using the smartphone and/or tablet by professional accountants for business purposes outside of regular working…

Internal audit’s evolving performance role: lessons from the South African public sector

Asogan Moodley, Barry Ackers, Elza Odendaal

The formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal…

From interactive control to IT project performance: examining the mediating role of stakeholder analysis effectiveness

Farzana Asad Mir, Davar Rezania

This paper aims to unpack the relationship between the interactive use of project control systems (PCS) and project performance by examining the role of stakeholder analysis…

Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?

Franziska Grieser, Burkhard Pedell

This study aims to explore the controllability of risk culture, identify and categorize risk culture controls used in firms and explore how industry and ownership structure affect…

How centrality bias in subjective evaluation affects positive and negative employee work behavior: a real-effort task experiment

Lufi Yuwana Mursita, Ertambang Nahartyo

Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality…

Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions

Steen Nielsen

This paper contributes to the literature by discussing the impact of machine learning (ML) on management accounting (MA) and the management accountant based on three sources…