Subjects -> BUSINESS AND ECONOMICS (Total: 3853 journals)
    - ACCOUNTING (134 journals)
    - BANKING AND FINANCE (314 journals)
    - BUSINESS AND ECONOMICS (1435 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (235 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
    - INVESTMENTS (22 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (635 journals)
    - MARKETING AND PURCHASING (117 journals)
    - MICROECONOMICS (23 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 101 of 101 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 37)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 4)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 35)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 24)
Accounting Forum     Hybrid Journal   (Followers: 31)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 47)
Advances in Accounting     Hybrid Journal   (Followers: 14)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 33)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 331)
Asian Review of Accounting     Hybrid Journal   (Followers: 2)
Attachment & Human Development     Hybrid Journal   (Followers: 12)
Australian Accounting Review     Hybrid Journal   (Followers: 5)
British Accounting Review     Hybrid Journal   (Followers: 11)
Burnout Research     Open Access   (Followers: 10)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 33)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 1)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 19)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 3)
European Accounting Review     Hybrid Journal   (Followers: 22)
European Journal of Training and Development     Hybrid Journal   (Followers: 13)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 7)
HR Future     Full-text available via subscription   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 66)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 27)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 31)
Human Resource Development Review     Hybrid Journal   (Followers: 33)
Human Resource Management     Hybrid Journal   (Followers: 91)
Human Resource Management Journal     Hybrid Journal   (Followers: 86)
Human Resource Management Research     Open Access   (Followers: 27)
Human Resource Management Review     Hybrid Journal   (Followers: 65)
Human Resource Research     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 2)
International Journal of Accounting     Hybrid Journal   (Followers: 2)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 20)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 8)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 12)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 3)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 4)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 57)
International Journal of Human Resource Studies     Open Access   (Followers: 17)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 31)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 10)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 6)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 51)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 8)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Journal of Accounting Research     Hybrid Journal   (Followers: 37)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 8)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Corporate Citizenship     Full-text available via subscription   (Followers: 1)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1)
Journal of Global Responsibility     Hybrid Journal   (Followers: 5)
Journal of HR intelligence     Open Access   (Followers: 1)
Journal of Human Capital     Full-text available via subscription   (Followers: 14)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 24)
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: 7)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 9)
Journal of Professions and Organization     Free   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 9)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 13)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 19)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 77)
Pacific Accounting Review     Hybrid Journal  
Personality and Individual Differences     Hybrid Journal   (Followers: 28)
Personnel Assessment and Decisions     Open Access   (Followers: 2)
Personnel Review     Hybrid Journal   (Followers: 16)
Professions and Professionalism     Open Access   (Followers: 9)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 14)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Quarterly National Accounts - Comptes nationaux trimestriels     Full-text available via subscription  
Research in Accounting Regulation     Hybrid Journal   (Followers: 2)
Research in Human Development     Hybrid Journal   (Followers: 6)
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  
Revista Portuguesa e Brasileira de Gestão     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Southern African Journal of Accountability and Auditing Research     Full-text available via subscription  
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 9)


Similar Journals
Journal Cover
Journal of Accounting & Organizational Change
Journal Prestige (SJR): 0.301
Citation Impact (citeScore): 1
Number of Followers: 6  
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1832-5912 - ISSN (Online) 1839-5473
Published by Emerald Homepage  [361 journals]
  • Public sector CFOs and CIOs: impacts of work proximity and role
    • Authors: James Stephen Denford, Kurt Schobel
      Abstract: The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector. In this paper, the authors operationalize the CFO–CIO relationship using upper echelon theory (UET) and propose an extension to it by introducing relationship effectiveness and role perception constructs. Applying a configurational approach to paired survey data, the authors use fuzzy set qualitative comparative analysis to examine both joint and individual role paths to success. The CFO is ultimately responsible for financial reporting, disclosure and financial decision-making; however, regulatory changes in the accounting domain have resulted in the increased use of information technology (IT) thereby bringing the CIO to the forefront of the accounting information discussion. Thus, an improved understanding of the CFO/CIO relationship can have a direct impact on how accounting information is captured and analyzed. The authors find that CFO and CIO proximity can often increase the likelihood of an effective relationship. On an individual level, an ambidextrous approach to strategic value and cost-effectiveness is key to both CFO and CIO success. This study extends current models of top management team relationships by examining work proximity and role perception in the context of UET. It was conducted within the context of Canadian government and post-secondary education. The authors believe the findings can be generalized for the public sector in general; however, its applicability in the private sector, where the role of the CFO is broader, is uncertain. The findings identify an opportunity for both accounting (financial) and IT communities to develop education within the context of their respective professional bodies to enhance this special relationship. Recent regulatory changes in the accounting domain have brought an increased need for IT and therefore increased interaction between the CFO and CIO. This study focuses on the unique relationship between the CFO and CIO, which has a direct impact on accounting functions and highlights the importance of both the CFO and CIO having an ambidextrous approach to strategic value and cost-effectiveness if they want to be successful. In addition, it demonstrates that the relationship between the CFO and CIO is important, but more important for the success of the CIO than the CFO.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-03-25
      DOI: 10.1108/JAOC-09-2019-0099
      Issue No: Vol. 17, No. 2 (2021)
  • Enabling formal MCS design and use: a meta-synthesis of qualitative
    • Authors: Marc Janka
      Abstract: This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted. The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization. This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-22
      DOI: 10.1108/JAOC-01-2019-0002
      Issue No: Vol. 17, No. 2 (2021)
  • Resilience capacities and management control systems in public sector
    • Authors: Enrico Bracci, Mouhcine Tallaki
      Abstract: Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component. This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs. Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities. To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-15
      DOI: 10.1108/JAOC-10-2019-0111
      Issue No: Vol. 17, No. 2 (2021)
  • Gender-related discourses in corporate annual reports: an exploratory
           study on the Bangladeshi companies
    • Authors: Dewan Mahboob Hossain, Md. Saiful Alam, Mohammed Mehadi Masud Mazumder, Al Amin
      Abstract: The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh. To fulfill this objective, a sociological discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied as the analytical framework of SDA. The findings of the study were interpreted from a triangulation of two different theories: legitimacy theory and impression management theory. The study suggests that the companies in Bangladesh are disclosing gender-related information to a limited extent. They provide some information in relation to equal opportunities, business activities targeted to women and corporate contribution to women’s welfare. Most of these gender-related discourses are rhetorical in nature. The companies used various impression management tactics such as description, praise, positive writing style, vague writing style and emotional writing style. This study is exploratory in nature and focuses on cross-sectional data. Thus, it does not identify the trend of corporate gender reporting over the years. At the policy level, the findings revealed a need for reporting guidelines for gender narratives. Although there is a global gender reporting guideline as proposed under global reporting initiative, there is no local guideline in Bangladesh. Our findings suggest that in the absence of proper directives, companies presented facts and figures rhetorically and qualitatively. Our findings provide valuable insights for the companies in assisting the Government of Bangladesh to deal with the prevailing gender inequality and achieved gender-related sustainable development goals. It is argued that the government should take more interest in corporate social responsibility activities (such as promoting gender equality) and introduce legislation and guidelines for social accounting. This is one of the very few studies that illustrate the corporate gender reporting of a developing economy – Bangladesh. To make a unique contribution to corporate gender disclosure, the study has drawn its analysis from a triangulation of the impression management and the legitimacy perspectives. Also, the use of SDA for annual report analysis has informed the readers about “how” the corporate narratives are presented in the annual reports rather than “what” issues are disclosed as commonly done in content analysis.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-08
      DOI: 10.1108/JAOC-01-2020-0006
      Issue No: Vol. 17, No. 2 (2021)
  • Risk-based management control resistance in a context of institutional
           complexity: evidence from an emerging economy
    • Authors: Abdelmoneim Bahyeldin Mohamed Metwally, Ahmed Diab
      Abstract: The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity. This study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents. We found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment. This study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-08
      DOI: 10.1108/JAOC-04-2020-0039
      Issue No: Vol. 17, No. 2 (2021)
  • How do contingency factors influence the content of balanced
           scorecards' An empirical study of French intermediate-sized
    • Authors: Mohamed Bouamama, Sami Basly, Houda Zian
      Abstract: Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety of balanced scorecards (BSCs) indicators used in performance management were carried out in France. Accordingly, the purpose of this paper is to investigate if there is a significant relationship between contingency factors and the content of balanced scorecards in terms of the degree of use and a variety of performance indicators. In total, 2,580 French intermediate-sized enterprises (ISE) were identified through the Diane Database (Bureau Van Dijck) then contacted by the means of a survey questionnaire that was built online using LimeSurvey software. This study receives 156 complete and usable responses. The research model was tested through multiple regressions and multi-group analyses. The results show that ISEs financial managers do not use, to the same extent, all the indicators constituting the four dimensions of BSCs. Therefore, BSCs implemented by French ISEs can be described as “unbalanced”. Furthermore, three contingency factors (computerization, decentralization and market listing) were found to be significantly associated with the variety and degree of use of performance indicators in balanced scorecards. The remaining contingency and control factors did not seem to influence the degree of use and variety of BSCs content. The findings highlight the importance of developing tools that have the potential to evolve in line with organizational, environmental and technological changes. Furthermore, this paper provides food for thought for financial directors and management controllers as to how to better meet senior management, managers and operational staff information needs. While there is scarce academic work on BSCs in ISEs, the present research is, to the best of the knowledge, one of the rarest to apply and test a contingency approach on a sample of ISEs.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-08
      DOI: 10.1108/JAOC-04-2020-0048
      Issue No: Vol. 17, No. 2 (2021)
  • Impact of external auditor–cloud specialist engagement on cloud
           auditing challenges
    • Authors: Alaa A.D. Taha, Waheed Ramo, Haetham H. Kasem Alkhaffaf
      Abstract: This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies. A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model. The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards. The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance. This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-08
      DOI: 10.1108/JAOC-08-2020-0111
      Issue No: Vol. 17, No. 2 (2021)
  • Management accounting research in family businesses: a review of the
           status quo and future agenda
    • Authors: Kumudu Kapiyangoda, Tharusha Gooneratne
      Abstract: This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry. In carrying out this review, a search was conducted accessing three search engines: Emerald insight, JSTOR and ScienceDirect encompassing journals which have published family business and management accounting research. Accordingly, 50 papers spanning 28 journals were identified as relevant and selected for review. The review suggests that amid heightened research interest, while literature on management accounting in the realm of family firms has accelerated across time, how peculiarities of family businesses get articulated in the management accounting practices they deploy deserve further study. It also became evident that currently little is known on the use of various traditional and contemporary control practices, sustainability accounting and infusion of new management accounting ideas as well as the use of informal controls, which are very real to family businesses. This paper contributes to the on-going knowledge debates on management accounting in family businesses and provides directions to potential researchers by illuminating the status quo of research and issues of significance which so far has been neglected. This review, being placed at the nexus of management accounting and family businesses, offers lessons and insights to family business owners, managers and policymakers for the smooth functioning of businesses using management accounting insights. Although a vast majority of family business studies in management accounting and controls have been published from 2013 onward, existing reviews capture publications up to 2012. Building upon, yet moving beyond reviews to date, and encompassing latest publications, this paper advances our understanding on the state of management accounting research in the field of family business.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-08
      DOI: 10.1108/JAOC-10-2020-0164
      Issue No: Vol. 17, No. 2 (2021)
  • Persistent but adaptable – the path dependent development of German
           cost accounting
    • Authors: Juergen Weber, Leona Wiegmann
      Abstract: This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory. The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies. This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems. By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-02-08
      DOI: 10.1108/JAOC-12-2019-0124
      Issue No: Vol. 17, No. 2 (2021)
  • Knowing new managerial directions: the role of AIS
    • Authors: Carmela Rizza, Daniela Ruggeri
      Abstract: This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object and the knowing in practice perspective, this study considers the relationships between subjects and objects in the explication of accounting practice, underlining how AIS could become a knowledge object that can assume a variety of forms, starting from such contradictions emerging from practice. Theoretical argumentations are applied to a case study at a global logistics provider in the South of Italy, which manages the supply chain from origin to destination, offering a multitude of services in the transport and distribution sector. The case study shows that the process of knowledge accumulation promotes the mutation of AIS into a knowledge object that, in its variety of forms, allows managers to explore new managerial directions such as the reorganization of warehouse activities. The paper seeks to enrich the interpretation of AIS as a multidimensional knowledge object becoming a catalyst of new managerial directions through knowing. That helps to understand the role of accounting tools as a social practice supporting decision-making and how accounting systems’ openness and questioning nature makes them objects of enquiry able to support the identification of new managerial directions and lead the AIS to continually explode and mutate into something else.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-01-14
      DOI: 10.1108/JAOC-12-2018-0124
      Issue No: Vol. 17, No. 2 (2021)
  • The influence of an interactive use of management control on individual
           performance: mediating roles of psychological empowerment and proactive
    • Authors: Makoto Matsuo, Takami Matsuo, Kohei Arai
      Abstract: Although middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on employees’ behaviors or performance at the middle-management level. The purpose of this study is to examine the effect an interactive use of MCS has on individual performance at the unit level. A longitudinal, multisource and multilevel survey was conducted among 373 nurses in 20 units at a Japanese public hospital. The multi-level analyzes indicate that middle managers’ interactive use of MCS has a direct and indirect positive influence on individual performance, through proactive behavior, as well as through psychological empowerment and, subsequently, through proactive behavior. As the present study collected data from nurses at a Japanese hospital, it is necessary to conduct research in other countries using different occupations to verify the findings. Organizations need to be aware that the interactive use of MCS can be an effective tool for empowering and motivating employees. The present study contributes to the literature by clarifying the mechanisms of how the interactive use of MCS influences employees’ psychological and behavioral outcomes at the middle-management level.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2021-01-13
      DOI: 10.1108/JAOC-06-2020-0079
      Issue No: Vol. 17, No. 2 (2021)
  • Funding sources and performance management systems: an empirical study
    • Authors: Manzurul Alam, Megan Paull, Anne Peachey, David Holloway, John Griffiths
      Abstract: The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems. It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources. The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations. This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding. This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2020-11-30
      DOI: 10.1108/JAOC-04-2019-0044
      Issue No: Vol. 17, No. 2 (2020)
  • Debiasing as a powerful management accounting tool' Evidence from
           German firms
    • Authors: Niklas Kreilkamp, Maximilian Schmidt, Arnt Wöhrmann
      Abstract: The purpose of this paper is to investigate if and how firms approach debiasing and what determines its success. In particular, this study examines if debiasing is effective in reducing cognitive decision biases. This paper also investigates organizational characteristics that determine the effectiveness of debiasing. This study uses survey data from German firms to answer the research questions. Target respondents are individuals in a senior management accounting function. In line with the hypotheses, this paper finds that debiasing can reduce cognitive biases. Moreover, this study finds that psychological safety not only directly influences the occurrence of cognitive biases but is also an important factor that determines the effectiveness of debiasing. This paper provides evidence that debiasing can serve as a powerful management accounting tool and discusses debiasing in the context of recent management accounting literature. This study also adds to the stream of research that investigates the role of psychological safety in organizations by highlighting its importance for successful debiasing. This paper informs firms that use or intend to use debiasing about crucial determinants to consider when debating its implementation, i.e. psychological safety. This study also identifies risk management as a potential interface for the implementation of systematic debiasing. While previous research primarily addresses specific cognitive biases and debiasing mechanisms using lab experiments, this is – to the best of the knowledge – the first study investigating cognitive biases and debiasing on a broad conceptual level using survey data.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2020-11-26
      DOI: 10.1108/JAOC-12-2019-0122
      Issue No: Vol. 17, No. 2 (2020)
  • The internationalisation of management accounting research in the
           German-speaking countries – a longitudinal study
    • Authors: Christoph Endenich, Andreas Hoffjan, Anne Krutoff, Rouven Trapp
      Abstract: This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2020-11-18
      DOI: 10.1108/JAOC-12-2019-0126
      Issue No: Vol. 17, No. 2 (2020)
  • Using regulatory fit in cost reduction announcements
    • Authors: Ulf Diefenbach, Benedikt Schnellbächer, Sven Heidenreich
      Abstract: The purpose of this paper is to examine whether and how the usage of regulatory fit in cost reduction announcements affects employees’ willingness to engage in the cost reduction program (CRP). Based on the regulatory fit theory, a scenario-based experiment was conducted (n = 517) to investigate the effect of promotion- or prevention-oriented framing of the CRP on the acceptance and the motivation to actively contribute to the CRP using multiple ANOVAs. The study results point out that the framing of the cost announcement messages should use feelings or emotions and ensure gains for promotion-focused employees to decrease the negative effects of regulatory nonfit. However, in the case of prevention-focused employees, facts and reasons should be used in combination with an assertion of nonlosses in the announcement message to prevent regulatory nonfit. This research deepens the understanding on the decision-influencing role of managerial cost announcements on employee motivation and the impact of different regulatory orientations. By this, the authors enhance the current understanding of how employees can effectively be integrated into CRPs and expand previous research on how regulatory fit theory can be used by organizations dealing with negative events. The study findings offer several opportunities and implications for managers engaged in corporate communication. More specifically, the study findings provide helpful guidelines for organizations to align their cost reduction announcement with the regulatory focus of their employees to reach regulatory fit and thus enhance employee willingness to participate in the CRP. Despite the increasing attention of regulatory focus and regulatory fit theory and to the best of the authors’ knowledge, this is the first attempt to search for combined effects of emotions and facts versus potential gains and ensuring nonlosses, which both were shown to influence outcomes predicted by regulatory fit.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2020-11-06
      DOI: 10.1108/JAOC-03-2020-0033
      Issue No: Vol. 17, No. 2 (2020)
  • Understanding the internal audit function in a digitalised business
    • Authors: Nathanaël Betti, Gerrit Sarens
      Abstract: This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment. This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium. The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset. This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts. The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment. The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2020-10-12
      DOI: 10.1108/JAOC-11-2019-0114
      Issue No: Vol. 17, No. 2 (2020)
  • Fintech in financial reporting and audit for fraud prevention and
           safeguarding equity investments
    • Authors: Paulina Roszkowska
      Abstract: The purpose of this paper is to explore the audit-related causes of financial scandals and advice on how emerging technologies can provide solutions thereto. Specifically, this study seeks to look at the facilitators of financial statement fraud and explain specific fintech advancements that contribute to financial information reliability for equity investments. The study uses the case studies of Enron and Arthur Andersen to document the evidence of audit-related issues in historical financial scandals. Then, a comprehensive and interdisciplinary literature review at the intersection of business, accounting and engineering, provides a foundation to propose technology advancements that can solve identified problems in accounting and auditing. The findings show that blockchain, internet of things, smart contracts and artificial intelligence solutions have different functionality and can effectively solve various financial reporting and audit-related problems. Jointly, they have a strong potential to enhance the reliability of the information in financial statements and generally change how companies operate. The proposed and explained technology advancements should be of interest to all publicly listed companies and investors, as they can help safeguard equity investments, thus build investors’ trust towards the company. Aside from implications for capital markets participants, the study findings can materially benefit various stakeholder groups, the broader company environment and the economy. This is the first paper that seeks solutions to financial fraud and audit-related financial scandals in technology and not in implementing yet another regulation. Given the recent technology advancements, the study findings provide insights into how the role of an external auditor might evolve in the future.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2020-09-02
      DOI: 10.1108/JAOC-09-2019-0098
      Issue No: Vol. 17, No. 2 (2020)
  • Journal of Accounting & Organizational Change
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