Journal of Accounting & Organizational Change: Volume 20 Issue 6

The persuasion of performative technologies: constructing calculating selves in universities

Elin K. Funck, Kirsi-Mari Kallio, Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Agents’ context-specific conduct in making strategic investment decisions

Jari Huikku, Elaine Harris, Moataz Elmassri, Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

Iryna Alves, Bruno Gregório, Sofia M. Lourenço

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by…

Corporate board, assurance and sustainability reporting practices: a focus on selected African countries

Olayinka Adedayo Erin, Barry Ackers

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially…

Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity

Janine Burghardt, Klaus Moeller

This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the…

Management control practices for the sustainability transformation in the European construction industry

Daniela Cortés, Albert Anton Traxler, Dorothea Greiling

While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how…

Trust and management control archetypes in public-private partnerships

Enrico Bracci, Mouhcine Tallaki, Vincenzo Riso

This paper aims to contribute to the management control systems (MCS) changes in public-private partnerships (PPSs) by developing a conceptual archetype explaining the…

Accountants as SME advisors: relevance lost?

Karen Brickman, Martin R.W. Hiebl, Martin Quinn, Liz Warren

Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and…

Changes in field-based research in accounting

Lili-Anne Kihn, Angela Liew, Jani Nieminen

Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of…

Management accounting change in merger and acquisitions: a multiple-case study

Andrea Mariani, Antonella Cifalinò, Irene Eleonora Lisi, Marco Giovanni Rizzo

Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate…