Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - MACROECONOMICS (17 journals)
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    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 20)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 15)
Accounting Forum     Hybrid Journal   (Followers: 22)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 41)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 26)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 22)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 208)
Asian Review of Accounting     Hybrid Journal  
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Australian Accounting Review     Hybrid Journal   (Followers: 3)
British Accounting Review     Hybrid Journal   (Followers: 11)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Corporate Governance and Organizational Behavior Review     Open Access  
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
European Accounting Review     Hybrid Journal   (Followers: 20)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 60)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Human Resource Development Review     Hybrid Journal   (Followers: 27)
Human Resource Management     Hybrid Journal   (Followers: 73)
Human Resource Management Journal     Hybrid Journal   (Followers: 73)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Management Review     Hybrid Journal   (Followers: 59)
Human Resource Research     Open Access  
Intangible Capital     Open Access   (Followers: 1)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 14)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 9)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 24)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 44)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 6)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
Journal of HR intelligence     Open Access   (Followers: 2)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 2)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 18)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 73)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Personnel Assessment and Decisions     Open Access  
Personnel Review     Hybrid Journal   (Followers: 16)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 13)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Research in Human Development     Hybrid Journal   (Followers: 5)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 3)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 6)

           

Similar Journals
Journal Cover
Journal of Accounting & Organizational Change
Journal Prestige (SJR): 0.301
Citation Impact (citeScore): 1
Number of Followers: 3  
 
Hybrid Journal Hybrid journal   * Containing 5 Open Access Open Access article(s) in this issue *
ISSN (Print) 1832-5912 - ISSN (Online) 1839-5473
Published by Emerald Homepage  [360 journals]
  • Reporting challenges and organisational mechanisms of change: a Latourian
           perspective on risk disclosure of a pioneer company in integrated
           reporting

         This is an Open Access Article Open Access Article

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      Authors: Riccardo Stacchezzini , Cristina Florio , Alice Francesca Sproviero , Silvano Corbella
      Abstract: This paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports. This paper adopts a Latourian performative approach to explore the organisational mechanisms of change in terms of networks of actors, both “human” and “non-human”, involved in the preparation of risk-related disclosure. Empirical evidence is collected by means of in-depth interviews with the preparers of an integrated reporting pioneer company. Preparing disclosure on corporate risks in the context of integrated reporting demands close interaction among several actors. When disclosure shifts from listing key risks to providing information on how these risks are managed or connect with corporate strategy and value creation, departments not usually involved in corporate reporting play an active role and external stakeholders offer pertinent insights, benchmarks and feedback. Integrated reporting and risk management frameworks are the “non-human” actors that facilitate the engagement of diverse “human” actors. Preparers should be aware that risk disclosure within integrated reports requires collaboration among (“human”) actors belonging to different departments and the engagement of external stakeholders. Preparers should consider the frameworks of integrated reporting and risk management as facilitators of cross-departmental discussions and dialogue, rather than mere contributors of guidelines and recommendations. This study enriches the scant literature on organisational mechanisms of change made in response to integrated reporting challenges, showing subsequent advancements in the organisational process underlying the preparation of risk disclosure.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-05-13
      DOI: 10.1108/JAOC-05-2021-0064
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Budgetary control and risk management institutionalization: a field study
           of three state-owned enterprises in China

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      Authors: Johnny Jermias , Yuanlue Fu , Chenxi Fu , Yasheng Chen
      Abstract: The purpose of this study is to examine the design and implementation of enterprise risk management (ERM) in three large Chinese state-owned enterprises and to develop propositions on integrating ERM, budgetary control system and cash flow stability approach. This study adopts a field study approach to analyze the risk assessment and risk-return matching of ERM. A field study was carried out over three years from 2008 to 2011 in three Chinese state-owned enterprises. These companies were chosen because less attention has been given to the implementation of ERM in such firms. First, the authors find that all three companies use budgetary control to identify risks, analyze each risk to determine the potential consequences, determine the acceptable levels of risk, develop a risk mitigation plan and monitor the activities in all business processes that may change the levels of risks continuously. Second, the companies focus on cash flow risks through budgetary control to ensure the stability of cash flows. Finally, the degree of intensity of using budgetary control institutionalization to design and implement ERM has a positive impact on the level of risk acceptance and risk assessment culture. The findings of this study, however, should be interpreted with caution because this study was conducted in three Chinese state-owned enterprises. To increase the generalizability of the findings, future research is encouraged to replicate this study in different industries, as well as in different countries. Furthermore, future research might also examine the authors’ propositions using a large-scale survey across other regions of the world. Companies can minimize resistance to change by using budgetary control institutionalization when implementing the ERM. State-owned enterprises can initiate and implement a new risk management system by identifying the potential risks and by developing a risk mitigation plan. The results of this study will help companies, particularly state-owned enterprises, to improve their performance and become more competitive, which in turn will benefit the society as a whole by performing their risk driver identification, risk driver impact assessment, risk management actions and risk management optimization more effectively. The authors investigate how the firms use a legitimate system, namely, budgetary control, that is widely accepted and used in China to foster the acceptance and use of ERM. The authors also develop testable propositions of ERM implementation and cash flow stability that will provide useful guidelines for future research.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-05-03
      DOI: 10.1108/JAOC-06-2021-0086
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Integrated reporting: exploring supervisory board members’ perspectives
           on the motives, drivers and benefits

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      Authors: Brigitte de Graaff , Bert Steens
      Abstract: The purpose of this paper is to explore the perceived benefits of integrated reporting (IR) and factors influencing the motives that supervisory board members (SBMs) have for advocating a change towards IR implementation. An exploratory survey study was conducted to investigate the influence of external market conditions, internal organizational conditions and observed benefits on the motivation to advocate IR adoption in companies that have not yet implemented IR. A unique set of survey data from 62 SBMs of Dutch companies was used for analysing the propositions derived from IR literature and based on institutional theory, legitimacy theory and diffusion of innovation theory. The respondents indicated to be supportive of IR adoption. SBMs who had experienced the implementation of IR observed that IR offers benefits. Their motives for advocating a change towards IR in companies that had not implemented IR were influenced most by the observed benefits in IR companies. SBMs only involved in companies that had not adopted IR are motivated to support IR adoption to a similar extent. These findings suggest that directly observed benefits by SBMs need to exceed a considerable minimum level before these SBMs are more motived to advocate IR than their peers who have not witnessed the implementation of IR and that experiences are shared across companies. The motivation of both groups is influenced by external market conditions but not by internal organizational conditions. The findings have implications for potential IR adopters and institutions promoting the further diffusion of IR as they emphasize the need for tangible benefits of IR and confirm that sharing good practices and benefits of IR can provide a catalyst for IR adoption. The findings contribute to the understanding of the motivation of SBMs as an important organizational condition for implementing IR as this study provides insights in the factors that drive this motivation of key actors influencing the decision to implement IR. Furthermore, the finding that these factors predominantly comprise tangible results and external market conditions is relevant from an organizational change perspective. Understanding the mechanisms of IR-adoption decisions provides a relevant basis for deploying programmes promoting IR as a general reporting standard. This could provide society and a broad range of stakeholders with access to information incorporated in integrated reports. It could ultimately have a major impact on society by improving decision-making and increasing the long-term sustainability of organizations and their relations with stakeholders. This study provides preliminary empirical evidence concerning the perspectives of SBMs on their motives for advocating IR, based on a unique sample from a country that has been involved with IR from its start.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-04-25
      DOI: 10.1108/JAOC-02-2021-0017
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • An institutional analysis of the risk management process during the
           COVID-19 pandemic: evidence from an emerging market

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      Authors: Abdelmoneim Bahyeldin Mohamed Metwally , Ahmed Diab
      Abstract: This study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes affected the risk management practices. This study deploys a qualitative methodology with a case study design. The data are collected from multiple sources such as semi-structured interviews, documents and website analyses. The COVID-19 pandemic has resulted in an institutional change in the Bahraini insurance sector. Pre-COVID-19, the professional logic was the dominant institutional logic. Then, the COVID-19 pandemic and its related uncertainties made the economic logic the most dominant logic. Accordingly, risk officers are currently responding to the crisis by being more risk-averse than risk managers. This study presents an inclusive institutional understanding of risk management as informed by the professional logic and socio-political and economic logics. This study has implications for regulators and insurance customers by giving a snapshot of how insurers’ risk officers respond to the COVID-19 pandemic, which can help envisage their plans and actions. This study contributes to risk management and institutional logics literature by illustrating how changes in risk management practices in emerging markets are an operational manifestation of sustaining profits and maintaining the positions of risk officers. This extends the risk management literature by bringing early evidence from an emerging market regarding risk officers’ behaviours and control plans during the COVID-19 pandemic. Moreover, this study extends the institutional logics literature by exploring the micro-level impacts of logics in an emerging insurance market.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-04-12
      DOI: 10.1108/JAOC-03-2021-0043
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Political affiliation types and corporate social responsibility (CSR)
           commitment: evidence from Indonesia

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      Authors: Maria Selin , Joni Joni , Kamran Ahmed
      Abstract: This study aims to examine the association between political affiliation types and corporate social responsibility (CSR) commitment for listed companies in Indonesia stock exchange (emerging economy) from 2015 to 2017. The final sample of this research is 1,121 firm-year observations across industries, except the financial sector, because they are under different regulations. To estimate the association, ordinary least square regression is used. Also, the authors check our results using an alternative measure of political affiliations, additional control variables and the generalized method of moment model for endogeneity problems. The result indicates that corporate political affiliations, particularly through military and industry-specialized people, have a significantly positive effect on CSR commitment. After testing for endogeneity problems, the findings remain similar. This study implies to the literature by providing empirical findings on how different types of political connections, particularly affiliation through board members with the specifically industry-specialized person and military, influence CSR commitments. Also, the authors show an exchange relationship between government and affiliated firms as the primary external motivation for performing CSR in Indonesia. When investors, creditors and policymakers comprehend the political incentives behind CSR performance, it can enable them to create better business valuations and effective CSR strategies in developing countries. However, this study is subject to several limitations. First, the authors do not examine the effect of a different regime with different types of power. Second, the qualitative aspect of the association between political affiliation and CSR is not explored yet. The authors investigate the impact of several types of political affiliations on the nonfinancial outcome (CSR) in the context of an emerging country where business practices are heavily influenced by political connections and the military’s dominance.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-03-30
      DOI: 10.1108/JAOC-08-2021-0109
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Impact of accounting on reorganization success: empirical evidence from
           bankrupt SMEs

         This is an Open Access Article Open Access Article

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      Authors: Michael Kuttner , Stefan Mayr , Christine Mitter , Christine Duller
      Abstract: Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization. The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019). This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process. This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments. This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-03-16
      DOI: 10.1108/JAOC-06-2021-0080
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Understanding the cultural underpinnings of managerial performance
           reporting (MPR) in Ghana

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      Authors: Randolph Nsor-Ambala
      Abstract: This study aims to explore the main features of managerial performance reporting (MPR) in Ghana and applied a national social-cultural framework to understanding the MPR practices. It is a qualitative study based on responses from mid-level managerial employees within the top companies in Ghana dubbed Ghana Club 100 (GC100). GC100 includes a balanced mix of companies across varied industry classifications and local and multinational companies (MNCs). This enriches the data and deviates from similar studies that have usually relied on data from multinational companies. There is evidence that while MPR practices in Ghana do not significantly deviate from western approaches, the underlying reasons for such managerial practices and actions may defer on national socio-cultural lines. This study discusses how various cultural attributions explain the features and motivations for MPR practices in Ghana, including a difference in expectations about the purpose of an MPR. MNCs must be guided by the findings of this study in their drive to inculcate standardised practices across organisations. It is also essential for MNCs to appreciate the more than usual reliance on verbal cues and symbols in interpreting the appropriate course of action. Regulators must consider systematic activities that reduce the tension and suspicion between them and business actors to improve information transparency. Whistleblowing schemes, while helpful, may not be effective because organisational agents within MPR practice consider themselves part of an “in-group” and manage their dissonance through categorisation, rationalisation and superficial attention to standards. Because of the excessive use of unwritten cues, auditors must consider visits to the client’s operational premises and other independent observation efforts vital to their evidence gathering process. To the best of the author’s knowledge, this paper is among the first to evaluate MPR practices based on direct responses from “persons close to the MPR action” rather than the current overreliance on secondary data sources such as content analysis.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-03-14
      DOI: 10.1108/JAOC-08-2021-0112
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Management accounting and the concepts of exploratory data analysis and
           unsupervised machine learning: a literature study and future directions

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      Authors: Steen Nielsen
      Abstract: 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: academic articles, papers and reports from accounting bodies and consulting companies. The purpose of this paper is to identify, discuss and provide suggestions for how ML could be included in research and education in the future for the management accountant. This paper identifies three types of studies on the influence of ML on MA issued between 2015 and 2021 in mainstream accounting journals, by professional accounting bodies and by large consulting companies. First, only very few academic articles actually show examples of using ML or using different algorithms related to MA issues. This is in contrast to other research fields such as finance and logistics. Second, the literature review also indicates that if the management accountants want to keep up with the demand of their qualifications, they must take action now and begin to discuss how big data and other concepts from artificial intelligence and ML can benefit MA and the management accountant in specific ways. Even though the paper may be classified as inspirational in nature, the paper documents and discusses the revised environment that surrounds the accountant today. The paper concludes by highlighting specifically the necessity of including exploratory data analysis and unsupervised ML in the field of MA to close the existing gaps in both education and research and thus making the MA profession future-proof.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-03-11
      DOI: 10.1108/JAOC-08-2020-0107
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The changing roles of internal auditors in the Ukrainian central
           government

         This is an Open Access Article Open Access Article

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      Authors: Tamara Volodina , Giuseppe Grossi , Veronika Vakulenko
      Abstract: The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector. A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed. IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government. This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-02-15
      DOI: 10.1108/JAOC-04-2021-0057
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • How centrality bias in subjective evaluation affects positive and negative
           employee work behavior: a real-effort task experiment

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      Authors: Lufi Yuwana Mursita , Ertambang Nahartyo
      Abstract: 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 bias in subjective performance evaluation on two employees’ work behaviors; willingness to exert work effort and retaliation intention. A 2  ×  2 × 2 between-subject real-effort task experiment was conducted on 162 Accounting and Management students. Centrality bias and level of task difficulty were each manipulated into two groups. Meanwhile, the level of performance was divided based on the average score of the real-effort task. The experimental data were examined using MANOVA and PROCESS macro regression. It reveals that centrality bias negatively affects willingness to exert work effort through perceived procedural fairness and positively affects retaliation intention. These findings align with the RCT in explaining the perceived procedural fairness psychological mechanism and the work behavior resulting from an unfair evaluation procedure. This study is the first of its kind to investigate the effect of centrality bias in subjective performance evaluation on positive and negative employee behaviors concurrently, which refers to the real-effort experimental task. The study demonstrates the significant impact of centrality bias on unwillingness to exert effort and adverse behavior.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-01-24
      DOI: 10.1108/JAOC-01-2020-0002
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Exploring risk culture controls: to what extent can the development of
           organizational risk culture be controlled and how'

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      Authors: Franziska Grieser , Burkhard Pedell
      Abstract: 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 the use of different risk culture controls. This explorative study is based on 32 semi-structured interviews with 37 participants who are heads of risk management or top managers in German firms from different industries with different ownership structures. Interviewees perceive risk culture to be largely controllable. The authors identify a wide spectrum of risk culture controls, ranging from leadership and motivational controls to risk competence controls; in each category, the authors find value-, symbol- and clan-based controls. Leadership controls were most extensively discussed by the interviewees. The use of risk culture controls varied based on industry and ownership structure. Due to the explorative character of the approach, the authors cannot claim representativeness for the results. The study is limited to one point in time and to a German sample. The findings imply that companies should select risk culture controls according to their own context and that implementation requires support by the top and middle management. The authors respond to the call for more organizational studies on risk management that consider cultural paradigms (Arena et al., 2010; Mikes, 2011; Power, 2009). The study systematically identifies risk culture controls used in corporate practice and categorizes them. It provides tentative evidence of the relevance of context-specific factors for the use of risk culture controls.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-12-13
      DOI: 10.1108/JAOC-11-2020-0189
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • From interactive control to IT project performance: examining the
           mediating role of stakeholder analysis effectiveness

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      Authors: Farzana Asad Mir , Davar Rezania
      Abstract: 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 effectiveness in enacting this relationship. A conceptual framework was developed based on the stakeholder theory and the levers of control framework. Partial least square-structural equation modelling analysis was conducted on the cross-sectional questionnaire data collected from 109 information technology (IT) projects. The interactive use of PCS enables project managers to effectively deal with the stakeholders-related uncertainty, and stakeholder analysis effectiveness partially mediates the positive relationship between the interactive use of PCS and IT project performance. This study extends the project control literature by explaining the positive relationship between the interactive use of PCS and project performance. The findings contribute to the stakeholder analysis literature by operationalizing the stakeholder analysis effectiveness construct and identifying it as a new mediator between the interactive use of PCS and project performance.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-11-24
      DOI: 10.1108/JAOC-04-2021-0048
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Internal audit’s evolving performance role: lessons from the South
           African public sector

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      Authors: Asogan Moodley , Barry Ackers , Elza Odendaal
      Abstract: 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 auditing’s primary role of adding value and assisting organisations to accomplish pre-defined strategic objectives, the increasing frequency of service delivery protests in South Africa, suggests that mandatory internal auditing may not have contributed to improving public sector performance and enhancing service delivery, as envisaged. This paper aims to identify the factors preventing internal audits from effectively contributing to improved public sector performance and service delivery. The study adopted a sequential mixed-methods research approach. Firstly, a survey instrument was used to collect empirical data from survey respondents at South African national government departments. Secondly, semi-structured interviews and focus group discussions were held with a purposively selected sample of participants to explore the observations from the first phase. The observations from the first two phases were validated through an analysis of pertinent documents and records. Despite all departments adopting internal auditing, management’s expectations of internal auditing and the services provided by the internal audit function diverged. The results suggest that the emergence of a compliance approach to organisational governance together with poor performance management skills has impaired internal auditing’s ability to effectively contribute to strategic and performance management. Despite its South African orientation, as internal auditing is a global association and given that service delivery protests continue to occur in several countries around the world, increases the study’s international relevance. Moreover, the mandate of internal auditing requires it to add value to an organisation irrespective of its geographical location. The study contributes to the existing body of knowledge on internal auditing, particularly its adoption and implementation in the South African public sector. In addition to identifying the factors inhibiting effective internal auditing, the study advances a suggested framework for the future of internal auditing.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-11-17
      DOI: 10.1108/JAOC-05-2021-0063
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • An empirical study of sustainability reporting assurance: current trends
           and new insights

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      Authors: Kholod Fahad Alsahali , Ricardo Malagueño
      Abstract: 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 future research. The data were collected for 12,783 companies and exploratory descriptive analyses of sustainability reporting assurance practices were undertaken. The study shows that assurance growth is lagging behind the growth in sustainability reporting. It reveals that assurer switching is a common practice amongst companies. There is an increasing trend towards the use of the International Standard for Assurance Engagements 3000 by non-accounting assurers. Additionally, in terms of assurance providers, the study finds that accounting firms are dominating the market, however, engineering firms are fast increasing their share of the sustainability assurance market, whilst consulting firms’ share is decreasing. However, the switch towards consulting firms is higher than the switch towards accounting firms in the last switch period. Overall, the results of this study provide insights about companies’ assurance practices for regulators, assurance providers and companies interested in assuring their sustainability reports. This study is relevant for companies’ stakeholders, including investors, to enhance their understanding of companies’ current assurance practices. Prior studies on the assurance practices of sustainability reports are limited in scope (concentrate on large companies) and depth (examine accounting vs non-accounting assures and consider the evolving patterns at the institutional rather than firm-level). This study presents developments and trajectories of assurance practices to inform researchers and practitioners on the global trends by bringing an updated and broader perspective on the topic.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-10-15
      DOI: 10.1108/JAOC-05-2020-0060
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Packages of management control systems, entrepreneurial orientation, and
           performance in Brazilian startups

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      Authors: Anderson Betti Frare , Ana Paula Capuano da Cruz , Carlos Eduardo Facin Lavarda , Chris Akroyd
      Abstract: 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 performance. The authors collected survey data from a sample of 100 Brazilian startups who had exited technology-based parks and incubators. The authors used two data analysis techniques, namely, partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA). The findings show that cultural and planning controls were the only two MCS elements that were included in all high-performing startup firms’ MCS packages. The authors also found that EO has a positive influence on firm performance through the MCS package. The mixed-method approach allowed for a holistic view of the analyzed phenomenon. PLS-SEM analysis was applied to the symmetric relationships between the proposed relationships while fsQCA was used to analyze the asymmetric combinations between EO dimensions and MCS package elements, which promoted high firm performance. The authors show how different combinations of MCS elements form a package, mediating EO, which can enable high performance. Using fsQCA and PLS-SEM, the authors were able to better understand the important role that MCS package adoption has on a startups’ performance and provide new evidence regarding the interface between MCS and EO. This extends the understanding of the importance that cultural and planning controls have in an MCS package to support startup performance.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-10-11
      DOI: 10.1108/JAOC-04-2021-0052
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Accountingisation and the narrative (re)turn of business model information
           in corporate reporting

         This is an Open Access Article Open Access Article

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      Authors: Patrizia Di Tullio , Matteo La Torre , John Dumay , Michele Antonio Rea
      Abstract: The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports. This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information. This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset. This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset. This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-10-11
      DOI: 10.1108/JAOC-09-2020-0144
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • The dark side of hyperconnectivity in the accounting profession

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      Authors: Sari Mansour , Dima Mohanna , Diane-Gabrielle Tremblay
      Abstract: 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 hours. More specifically, this paper aims to test the direct relationships between, on the one hand, work intensification and the use of smartphone and/or tablet and work-family conflict (WFC) and on the other hand, the indirect effect of the use of smartphones and/or tablet between work intensification and WFC. This research was based on a cross-sectional design and quantitative method. The structural equation method was used to test the direct effect of work intensification on smartphone and/or tablet use and WFC. As for the mediation effect of smartphone and/or tablet use between work intensification and WFC, it was tested by the method of indirect effects based on a bootstrap analysis. The statistical treatments were carried out with the AMOS software v.24. The results of the study indicate that work intensification increases the use of smartphones and/or tablets outside of working hours and that this variable increases the intensification of WFC through a process of mediation. This research does not take into account the moderating variables that can intervene in the model. For example, the duration of use of the smartphone, the origin of emails or messages (supervisors, customers and colleagues), the types of tasks performed outside working hours and the period of use (evening, weekend and holidays) could have significant effects on the different relationships tested in the model. Furthermore, we had all the positions held by the respondents (for example, chief financial officer, director, vice-president, partners, senior managers, management accountant, auditor, agents, analysts, accountants) grouped into one category and this may have an impact on results. The results could be quite interesting for governments and organizations interested in advantage of the technology while reducing its disadvantages. In particular, it is important for accounting firms, which are big users of new technologies (e.g. Smart software and analytics). Indeed, both companies and professional accountants must clearly communicate their expectations regarding the use of technology for business purposes outside normal working hours. To the best of the authors’ knowledge, this study is the first to examine the effect of work intensification and the use of smartphones and/or tablets, on WFC.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-09-29
      DOI: 10.1108/JAOC-12-2020-0211
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Sustainability reporting or integrated reporting: Which one is valuable
           for investors'

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      Authors: Ika Permatasari , I Made Narsa
      Abstract: 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 report (AR) – or integrated reporting (IR). Research into SR and IR is still fascinating, and this study addresses the debate about them. This study aims to examine which of the two reports is more valuable for investors, and also examine whether IR has value relevance because the information in the IR could reinforce the importance of the accounting information. As with previous studies, we adopted a valuation approach – the Ohlson model – to assess the value relevance of non-financial information (in the form of SR/IR) and financial information. As a preliminary study, we used non-financial information as a binary variable, i.e. a group of companies that issue sustainability reports and a group of companies that issue integrated reports. Therefore, they complement and interact with the financial statements’ information. This paper used panel data consisting of 931 firm-years of SR issuers and 922 firm-years of IR issuers in Europe and Africa in the period from 2005 to 2019. The results showed that SR had a higher value relevance than IR. However, when the authors interact the corporate reporting form with the accounting information, IR had value relevance because the information contained in the IR could reinforce the importance of the accounting information. This study will support regulators in various countries to monitor the reporting practices of companies in those countries. The results of this study provide evidence that sustainability reports get a higher response than integrated reports. However, when interacted with the accounting variables, information in the IR is considered to be more relevant than that found in the SR. Therefore, it is hoped that the results of this study will help the International Integrated Reporting Council (IIRC) in reviewing IR practices around the world so that the implementation of IR practices can be realized in accordance with the mission that the IIRC wants to achieve. Research into the value relevance of SR and IR has been carried out by several previous researchers separately, but to the best of the author’s knowledge, there are no studies comparing the value relevance of the two.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-09-23
      DOI: 10.1108/JAOC-12-2020-0204
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Management Control Systems and Innovation: a levers of control analysis in
           an innovative company

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      Authors: Rúben Silva Barros , Ana Maria Dias Simões da Costa Ferreira
      Abstract: Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work together unveiling the relationships and tensions amongst the Simons’ levers. This study resorts to an in-depth and single case study in a company that has both a strong orientation to innovation and stable control practices in place. Evidence was collected from 32 interviews, visits to the company and internal documentation. At the case company, it was possible to find the presence of controls according to all the levers of control. Likewise, joint effects of controls used according to interactive and beliefs approaches and diagnostic and boundary controls showed a consistent reinforcement that push the organization in a single direction. Signs of some countervailing reinforcement between these pairs were also detected, creating tensions. This in general shows that innovation can be weighed against the necessity of goal achievement taking place within fields in which the company can exploit the effort developed. This study documents the collective use of controls in a context in which innovation is needed and how the combination of the levers of control with their inner workings and tensions allow the company to have a corporate environment of innovation that is friendly.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-08-28
      DOI: 10.1108/JAOC-09-2020-0137
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Accountability and legitimacy dynamics in an Islamic boarding school

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      Authors: Vogy Gautama Buanaputra , Destri Astuti , Slamet Sugiri
      Abstract: This study aims to investigate the dynamics of legitimacy and accountability relationships in an Indonesian boarding school. It examines how the key actors improve and use accountability mechanisms in the school and how these practices contribute to the organisation’s legitimacy. This paper uses a qualitative case study approach in an Indonesian boarding school and draws on Black’s (2008) notion of legitimacy and accountability relationships. The qualitative data were collected through face-to-face interviews, observations and documentary analysis. Accountability mechanisms at Pondok Pesantren Wali Songo (an Islamic boarding school) were developed to alter the habit of conducting organisational affairs based merely on trust between the organisation members without any particular accountability mechanism, a common practice in Indonesian boarding schools. The mechanisms were believed to improve the public trust and bring convenience to the management of the school on the legitimacy (halal) of their doings, which in turn maintain their legitimacy as a provider of Islamic education services. This study highlights the importance of accountability mechanisms in faith-based institutions context to maintain their legitimacy. It provides evidence of the mutual nature of accountability and legitimacy, which is often seen as contrasting concepts by previous studies, by drawing on Black’s (2008) legitimacy and accountability relationships.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-08-19
      DOI: 10.1108/JAOC-02-2021-0016
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Sensemaking and financial management in the decision-making process of
           farmers

         This is an Open Access Article Open Access Article

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      Authors: Michael Thomas Hayden , Ruth Mattimoe , Lisa Jack
      Abstract: The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises. This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings. The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation. The literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-08-11
      DOI: 10.1108/JAOC-11-2020-0186
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • How do the unintended consequences of performance evaluation systems
           manifest themselves'

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      Authors: Larissa Marx Welter , Sandra Rolim Ensslin
      Abstract: The objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations. A systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map. The study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur. The study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-08-04
      DOI: 10.1108/JAOC-07-2020-0087
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • An institutional theory perspective on public sector reform and service
           performance reporting by New Zealand universities

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      Authors: Tarek Rana , Zahir Uddin Ahmed , Anil Narayan , Mingxing Zheng
      Abstract: This paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service performance reporting (SPR), and how the SPR practices were institutionalised. It seeks to explain the underlying institutional forces of the reform process, how universities were subjected to accountability pressures through government-imposed managerial techniques and how universities responded to them. The authors draw on the theoretical lens of neo-institutional theory and the concept of NPM to interpret the setting of SPR. Data comprise annual reports and other documents produced by the NZUs. The findings show that the development of the SPR was driven by NPM ideals and rationales of greater transparency and accountability. The institutional pressures bestowed extra power to the government by demanding greater accounting reporting of university performance. It also shows the ensemble of institutions, organisations and management practices that were deployed to reorganise performance reporting practices. The study adds to the neo-institutional theory work that universities are experiencing extraordinary institutional pressure to become a market-type commodity in New Zealand and internationally. The findings have implications for government, universities, policymakers and public sector professionals who work in public sector reform. Through the institutional theoretical lens, the study offers new insights into our understanding of NPM-driven regulation and institutionalisation of managerial techniques. The insights inform policy and practice surrounding design, implementation and the potential effect of future policy changes with reference to the performance of NZUs and internationally.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-08-04
      DOI: 10.1108/JAOC-08-2020-0112
      Issue No: Vol. 18 , No. 3 (2021)
       
  • Evaluating the usefulness of two proposed performance management
           frameworks: evidence from business practice

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      Authors: Amr Mohamed Said Abdel-Halim , Mirghani N. Ahmed
      Abstract: This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study. A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents. A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model. The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized. The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices. A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-08-02
      DOI: 10.1108/JAOC-01-2018-0009
      Issue No: Vol. 18 , No. 3 (2021)
       
  • Information technology systems implementation and processes of integration
           and disintegration: case study evidence from Air Greenland

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      Authors: Lars Balslev , Sof Thrane , Ivar Friis
      Abstract: This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and how data integration affects relations with supplier and customers. The change between three different reservation and distribution systems in an airline company was assessed over 20 years based on qualitative data collected while events unfolded and interviews that traced events retrospectively. This study finds that data integration challenges affect the capacity to use revenue and sales data for control purposes and integrating with suppliers and customers. The systems either facilitated the ability to integrate sales and accounting data or enabled integration in wider supplier and customer networks. The implementation of different reservation and distribution systems resulted in a trade-off between integration within the firm and into wider customer and supplier networks. Data were mainly obtained from the focal firm, Air Greenland. The protracted study period meant that the data were not as concentrated as they would have been had the analysis been performed over a shorter duration or had the focus been on one implementation process. Extant research suggests that integration challenges when implementing IT systems are caused by differences in information needs between groups with different logics. The authors illustrate how data integration is also a crucial challenge when implementing IT systems.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-07-31
      DOI: 10.1108/JAOC-12-2019-0125
      Issue No: Vol. 18 , No. 3 (2021)
       
  • Institutional pressures influencing environmental management accounting
           adoption by Malaysian local governments

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      Authors: Che Ku Hisam Che Ku Kassim , Noor Liza Adnan , Roziani Ali
      Abstract: Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-07-27
      DOI: 10.1108/JAOC-11-2020-0183
      Issue No: Vol. 18 , No. 3 (2021)
       
  • Evaluation and analysis of SDG reporting: evidence from Africa

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      Authors: Olayinka Adedayo Erin , Omololu Adex Bamigboye
      Abstract: The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the subject of SDG disclosure. Based on this premise, this paper aims to evaluate and analyze the extent of SDG reporting by 80 listed firms from 8 selected African countries for the period of 2016 to 2018. The study adopts a content analysis and survey method to evaluate the extent of SDG reporting by the selected African countries. This paper conducted content analysis through the use of the PricewaterhouseCoopers (PwC) framework and Global Reporting Initiative (GRI) framework to gauge the extent of firms’ compliance with SDG reporting. Also, this paper uses the business reporting indicators for each SDG developed by GRI to determine the compliance level of the selected firms regarding SDG reporting. The survey was targeted at the big four audit firms (PwC, KPMG, Ernst and Young and Deloitte and Touche). The evaluation of SDG disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms. Also, the findings of the business reporting indicators for each SDG target show that most of the firms show little or no concern to report on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment, lack of regulatory enforcement and cost implications account for low SDG disclosure by the selected African firms. This study fails to consider the qualitative research approach in determining the extent of SDG disclosure in Africa, as the study did not allow respondents to freely express their opinion on SDG disclosure, as a large part of the survey used close-ended questionnaires. This study’s findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Africa. While the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle. This study contributes to growing literature in the area of corporate reporting, sustainability reporting and SDG research in Africa and other emerging economies. Also, this study provides original insight into the contribution of accounting research toward the achievement of SDG.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-07-16
      DOI: 10.1108/JAOC-02-2020-0025
      Issue No: Vol. 18 , No. 3 (2021)
       
  • Do accountability and transparency promote community trust' Evidence
           from village government in Indonesia

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      Authors: Hafiez Sofyani , Suryo Pratolo , Zakiah Saleh
      Abstract: This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village government staff, and the consequences of accountability and transparency for village community trust. This research was conducted in village governments in the province of the Special Region of Yogyakarta, covering four regencies: Sleman, Bantul, Kulon Progo and Gunung Kidul. A total of 128 village governments participated in this research. Data were collected by distributing a questionnaire survey, and a partial least squares technique was used to test the research hypotheses. The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition, it was discovered that transparency is positively associated with village community trust but accountability is not. By testing the determinants and consequences of accountability and transparency following the ratification of the new village law regulating village government governance, this study is, to the best of the authors’ knowledge, pioneering research.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-07-08
      DOI: 10.1108/JAOC-06-2020-0070
      Issue No: Vol. 18 , No. 3 (2021)
       
  • Journal of Accounting & Organizational Change

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