Journal of Accounting & Organizational Change: Volume 20 Issue 5

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

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…

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

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…

Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system

Sharon Manasseh, Mary Low, Richard Calderwood

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study…

CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashing

Tim Schwertner, Matthias Sohn

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…

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

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…

Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context

Nirupika Liyanapathirana, Mary Low

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…