Subjects -> BUSINESS AND ECONOMICS (Total: 3510 journals)
    - ACCOUNTING (127 journals)
    - BANKING AND FINANCE (297 journals)
    - BUSINESS AND ECONOMICS (1231 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (202 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)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (586 journals)
    - MARKETING AND PURCHASING (106 journals)
    - MICROECONOMICS (23 journals)
    - 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 by number of followers
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 222)
Human Resource Management     Hybrid Journal   (Followers: 77)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 75)
Human Resource Management Journal     Hybrid Journal   (Followers: 74)
Human Relations     Hybrid Journal   (Followers: 61)
Human Resource Management Review     Hybrid Journal   (Followers: 60)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 53)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 52)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 46)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 44)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Review of Accounting Studies     Hybrid Journal   (Followers: 29)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 28)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Human Resource Development Review     Hybrid Journal   (Followers: 25)
Accounting Forum     Hybrid Journal   (Followers: 24)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 24)
Personality and Individual Differences     Hybrid Journal   (Followers: 24)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 23)
Accounting and Business Research     Hybrid Journal   (Followers: 23)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 22)
European Accounting Review     Hybrid Journal   (Followers: 20)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 18)
Open Journal of Leadership     Open Access   (Followers: 18)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 17)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 16)
Personnel Review     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 15)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 14)
Public Personnel Management     Hybrid Journal   (Followers: 14)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
Advances in Accounting     Hybrid Journal   (Followers: 12)
British Accounting Review     Hybrid Journal   (Followers: 12)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 10)
Journal of Human Capital     Full-text available via subscription   (Followers: 10)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Human Resource and Organization Development Journal     Open Access   (Followers: 7)
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Strategic HR Review     Hybrid Journal   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Research in Human Development     Hybrid Journal   (Followers: 5)
German Journal of Human Resource Management     Hybrid Journal   (Followers: 5)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 4)
Australian Accounting Review     Hybrid Journal   (Followers: 4)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 4)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
Journal of HR intelligence     Open Access   (Followers: 2)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
Journal of Marketing and HR     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 1)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
NHRD Network Journal     Full-text available via subscription  
Human Resource Research     Open Access  
Personnel Assessment and Decisions     Open Access  
Kelaniya Journal of Human Resource Management     Open Access  
Revista Gestión de las Personas y Tecnología     Open Access  
Psychologie du Travail et des Organisations     Hybrid Journal  
FOR Rivista per la formazione     Full-text available via subscription  
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Asian Review of Accounting     Hybrid Journal  

           

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 4 Open Access Open Access article(s) in this issue *
ISSN (Print) 1832-5912 - ISSN (Online) 1839-5473
Published by Emerald Homepage  [362 journals]
  • Influence of formal and informal controls on trust and individual
           creativity

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      Authors: Januário José Monteiro , Rogério João Lunkes , Fabricia Rosa
      Abstract: This study aims to analyze the influence of formal and informal controls on trust and individual creativity. A survey was conducted with managers of companies listed in Brazil Stock Exchange (Brazil, Bolsa, Balcão-B3), and the final sample was 124 valid responses. The data were analyzed using structural equation modeling and fuzzy set qualitative comparative analysis (FsQCA). The results show that the influence of informal controls (cultural and personnel controls) on individual creativity is greater than that of formal controls (action and results controls). It was also found that formal and informal controls facilitate social exchanges between managers by influencing trust. Moreover, the results confirmed the mediation of trust in the relationship between controls and individual creativity. FsQCA demonstrates that formal and informal controls are complemented and, when combined with trust, enable high individual creativity. The findings contribute to the literature by demonstrating that the effective use of management controls generates greater trust and awakens creative skills in managers.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-12-05
      DOI: 10.1108/JAOC-08-2021-0122
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Accountants and small businesses: toward a resource-based view

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      Authors: Christine Weigel , Martin R.W. Hiebl
      Abstract: Small- and medium-sized enterprises (SMEs) carry huge economic importance worldwide. At the same time, SMEs face specific challenges, some of which may be alleviated by employing accountants. However, research on the role and impact of accountants in SMEs has long remained fragmented and scarce. This paper aims to encourage more research on accountants in SMEs by providing the first comprehensive and systematic review of relevant research. Based on systematic review methods, the authors critically examine 68 research articles dealing with accountants in SMEs. The review identifies three dominant roles for accountants in SMEs: providers of reporting services, sources of SME owners’ self-validation and translators between capital providers and SMEs and advisors. Implicitly, many studies assume a value-enhancing effect of employing accountants in SMEs regardless of these specific roles. At the same time, available studies seldom make use of existing theoretical frameworks to more closely analyze the value-enhancing potential of human resources such as accountants. The authors, thus, propose the resource-based view as a robust theoretical framework to improve theory building in research on accountants in SMEs. To the best of the authors’ knowledge, this paper is the first systematic review of accountants in SMEs. In addition, the authors develop a resource-based model on accountants in SMEs to guide future research on this topic.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-11-16
      DOI: 10.1108/JAOC-03-2022-0044
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • How enabling and coercive control systems influence individuals’
           behaviors' Analysis under the lens of construal level theory

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      Authors: Vanderlei dos Santos , Ilse Maria Beuren
      Abstract: This stud aims to analyze the influence that the enabling and coercive management control systems (MCS) have on the individuals’ mental representations and their commitment to goals, satisfaction with the system and perceived organizational support. Under the lens of the construal level theory (CLT), it is assumed that: individuals exhibit more positive behaviors when the MCS is enabling rather than coercive; the effects of MCS on the behavior of individuals are explained by the way they mentally represent events; and these effects are intensified or mitigated according to the psychological distance. The predictions were tested in an experiment with 131 undergraduate students, assuming a company that decides to implement a performance measurement system. The results show that enabling MCS are interpreted more abstractly (high level of construction) and coercive MCS are represented more concretely (low level of construction). Furthermore, enabling systems lead to more positive behaviors (commitment to goals and perceived organizational support) than coercive ones, however, the satisfaction with the MCS is affected by both depending on psychological distance. The CLT allowed broadening the understanding of the effects of enabling and coercive controls on individuals’ behavior, by assuming that mental representation can explain individuals’ behaviors. To the best of the authors’ knowledge, this study is the first to point out that temporal distance can attenuate the negative effects of coercive MCS on satisfaction with the system.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-11-09
      DOI: 10.1108/JAOC-02-2022-0026
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Chief financial officer’s educational background from reputable
           universities and financial reporting quality

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      Authors: Iman Harymawan , Adib Minanurohman , Mohammad Nasih , Rohami Shafie , Ismaanzira Ismail
      Abstract: This study aims to examine the relationship between the educational background of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality (FRQ). Educational background is divided into two categories: an undergraduate degree from a reputable university and a Master of Business Administration (MBA) degree from a reputable university. This study uses data from all companies listed on the Indonesia Stock Exchange from 2010 to 2019, except for financial companies, and obtains 2,583 research samples. The least-squares regression analysis model was used in this study. This study finds that the educational background of CFOs with a bachelor’s degree and CFOs with an MBA from reputable universities has a positive and significant relationship with FRQ. This study also performs an additional analysis with high-low growth and high-low tech and robustness testing with coarsened exact matching method and Heckman to corroborate the results. This study provides a theoretical contribution to the literature on the relationship between CFOs’ educational background and FRQ in Indonesia. It is also expected to contribute to the implementation of company policies, management and educational institutions in Indonesia. This study provides a novel measurement of CFO reputation, measured using the ranking of CFO alumni from reputable universities and its association with FRQ.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-11-09
      DOI: 10.1108/JAOC-12-2021-0195
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Do cultural controls, eco-learning and environmental strategy lead to high
           environmental innovation'

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      Authors: Fabricia Rosa , Rogério J. Lunkes , Daiane Antonini Bortoluzzi , Januário José Monteiro
      Abstract: This study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of eco-learning (ECOL) in ES. This research sample was composed of 150 publicly traded Brazilian companies that participated in a survey. The hypotheses were analyzed through structural equation modeling and fuzzy set qualitative comparative analysis. The results showed that cultural controls have a negative effect on ES and a positive effect on EI. This study highlights the importance of ES and ECOL in mitigating the negative impact of cultural controls. The results suggest that organizations adopt a high degree of ECOL and ES to achieve high EI. This study expands the understanding of the ambivalence of cultural controls and contributes to the literature by suggesting combining them with ES and ECOL to generate environmental benefits.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-10-21
      DOI: 10.1108/JAOC-01-2022-0010
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Investigating the effects of innovation intensity and lenders’
           monitoring on the relation between financial slack and performance

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      Authors: Johnny Jermias , Fatih Yigit
      Abstract: The purpose of this study is to investigate the moderating roles of innovation intensity and lenders’ monitoring on the relation between financial slack and performance. This study adopts an empirical method using data from firms listed in both the Compustat S&P500 and Boardex for the period 2010 to 2019 to analyze the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance. The authors find that financial slack is positively related to performance, and this relation is stronger as innovation intensity increases. Furthermore, we demonstrate that lenders’ monitoring strengthens the positive relationship between financial slack and performance. First, this study focuses on the effects of financial slack, research and development (R&D) intensity and lenders’ monitoring on financial performance. Future research might extend this study by investigating the effects of these variables on non-financial performance. Second, the data and results do not provide insights into the reasons for firms to accumulate financial slack. Future research might conduct a longitudinal field study to understand why firms build financial slack. Finally, this study only uses R&D intensity and lenders’ monitoring as the moderating variables. Future studies might incorporate other contingency variables such as firms’ budgeting and budget-based compensation systems to provide useful insights into the relationship between financial slack and performance. This study provides important insights into the value of financial slack for firms that invest heavily in R&D activities. This study also provides useful insight into the benefits of lenders’ monitoring to mitigate managers’ unethical behavior. This study provides useful insights for companies that invest heavily in innovation activities by showing that financial slack is beneficial for this company and lenders’ monitoring is needed to discipline managers in using the slack resources. This study is the first to investigate the moderating effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance. Previous studies focus their investigations on the direct effect of financial slack and performance.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-09-29
      DOI: 10.1108/JAOC-05-2022-0078
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Bean counter to value-adding business partner: the changing role of the
           accountant and situated rationality in a multinational firm

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      Authors: Dinushika Samanthi , Tharusha Gooneratne
      Abstract: This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka. It adopts the single-site case study approach under the qualitative methodology and leans on institutional theory, specifically Ter Bogt and Scapens (2019) framework. The case study findings reveal that the role of the accountant has undergone change amid local and broader institutions linked to organizational culture/norms, the influence of the parent company, global trends and technological advancements. Based on evolving situated rationalities, the contemporary accountant performs an agile role as a value-adding business partner; data scientist; strategic decision-maker; and a cross-functional team member. At the practice level, identifying drivers influencing the changing role of accountants enables organizations to shape their accounting functions attuned to evolving needs by implementing appropriate strategies and recruiting competent personnel. In the realm of education, it calls for incorporating areas such as big data analytics, artificial intelligence, reporting nonfinancial information and integrated accounting software to the accounting curricular and upskill students based on industry expectations catering to changing roles. This paper adds to the ongoing debate on the contemporary role of the accountant. Capitalizing on case study data, this research illuminates the influence of multiplicity of institutions, different forms and situated rationality within this changing role and extends the Ter Bogt and Scapens (2019) framework.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-09-27
      DOI: 10.1108/JAOC-04-2022-0063
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Sustainability reporting of major electricity retailers in line with GRI:
           Australia evidence

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      Authors: Mehadi Mamun
      Abstract: This paper aims to comprehensively analyse the sustainability reporting practices of Australian electricity retailers in comparison with global sustainability reporting indicators outlined in the Global Reporting Initiative (GRI) framework. Based on the GRI G4 sector-specific guidelines, the paper investigated Australian electricity retailers’ reporting in three broad areas of sustainability, namely, economic, environmental and social. The 2018/2019 annual reports along with websites, corporate social responsibility reports and standalone sustainability reports of the major electricity retailers listed on the Australian Energy Regulator were analysed and coded using a content-based technique. The findings inform that electricity retailers’ disclosures are substantially varied between and within the three categories of sustainability reporting, and the majority of the retailers have failed to address over two-third of the GRI indicators. This study also shows that positive information is the dominant form of the disclosures, and reporting with declarative information without providing any quantifiable data is a common practice of the retailers who fail to address an indicator that requires information in numerical terms. Electric utilities provide essential services to society and have a significant influence on sustainable development. This study contributes to the social disclosure literature, in particular in a developed countries energy sector context, and captures insights about the sustainability reporting and accountability behaviour of the major electricity retailers operating in Australia.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-09-06
      DOI: 10.1108/JAOC-01-2022-0005
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Culture, language, and accounting reform: a new perspective on IPSAS
           implementation

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      Authors: Mustafa Elkasih Abdulkarim , Mohamed Ismail Umlai , Layth Faris Al-Saudi
      Abstract: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). The Hofstede–Gray and Huerta et al. (2013) models were used to collect data on language and accounting culture. Paired-sample t-test, regression and factor analyses were conducted on data from a sample of 101 respondents. This study also used ordinary least squares to test hypotheses. The cultural dimensions of professionalism, secrecy and uniformity significantly influence the implementation of IPSAS. Furthermore, this study finds a significant link between culture, language and IPSAS implementation, which underlines the need for careful consideration of International Public Sector Accounting Standards Board policies in the promotion of IPSAS internationally. While this study is limited to its research method, using secondary data would have been challenging given the setting and accessibility issues. This study overcomes this problem by using a self-administered questionnaire. Prior studies confirm the reliability of the constructs. Despite providing justifications for why the authors use judgemental sampling, the authors acknowledge the limitation of the technique in survey distribution. Furthermore, the findings cannot be read without caution, as the authors focused on one country. However, interactions between accounting practices and culture in one country may be transferred to other countries that share a common language and culture with Qatar. The authors believe future research in this area will complement the understanding of the determinants of IPSAS implementation should the study be replicated. Policymakers, standard setters and regulators should promote and enforce an integrated approach that reflects the need for accountants and auditors to be conscious of the effects of culture and language, given the likelihood of widespread IPSAS adoption. This study offers insight into the significance of culture and language in reforming public-sector accounting systems in developing nations and emerging economies.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-08-31
      DOI: 10.1108/JAOC-01-2022-0006
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A critical reflection on voluntary corporate non-financial and
           sustainability reporting and disclosure: lessons learnt from two case
           studies on integrated reporting

         This is an Open Access Article Open Access Article

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      Authors: Giacomo Pigatto , Lino Cinquini , John Dumay , Andrea Tenucci
      Abstract: This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year research project on integrated reporting (IR). Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence collected during the research project. Transformative redefinitions are then proposed that point to future opportunities for research on voluntary organisational disclosures. The authors argue that the mainstream approaches to VRD, namely, incremental information and legitimacy theories, present shortcomings in addressing why and how organisations voluntarily disclose information. First, the authors find that companies adopting the International IR Council’s (IIRC, 2021) IR framework tend to comply with the framework only in an informal, rather than a substantial way. Second, the authors find that, at times, organisations serendipitously chance upon VRD practices such as IR instead of rationally recognising the potential ability of such practices to provide useful information for decision-making by investors. Also, powerful groups in organisations may use VRD practices to establish, maintain or restore power balances in their favour. The paper’s limitations stem directly from its aim to be a critical reflection. Even when grounded on empirics, a reflection is mainly a subjective effort. Therefore, different researchers could come to different conclusions and offer different lessons from the two case studies. The different rationales the authors found for VRD should make a case for reporting institutions to tone down any investor-centric rhetoric in favour of more substantial disclosures. The findings imply that reporting organisations should approach the different frameworks with a critical eye and read between the lines of these frameworks to determine whether the purported normative arguments are achievable practice. The authors reflect on timely and relevant issues linked to recent developments in the VRD landscape. Further, the authors offer possible ways forward for critical research that may rely on different methodological choices, such as interventionist and post-structuralist research.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-08-19
      DOI: 10.1108/JAOC-03-2022-0055
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • An unintended consequence of flexible work arrangements (FWAs) – the
           role of peer resentment on turnover intentions in public accounting

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      Authors: Magan Calhoun , Vikkie McCarthy
      Abstract: As public accounting firms continue to leverage technology to retain and recruit employees, options for flexible work arrangements (FWAs) expand. However, offering FWAs may not be enough. This study aims to investigate the influence of FWAs on perceived peer resentment and turnover intentions in public accounting. A mediation effect of perceived peer resentment between types of FWAs used and turnover intentions is explored. The analysis is based on survey data collected from a total of 212 respondents currently or recently working in public accounting. Hypotheses have been tested using ordinary least squares regression and the PROCESS macro in SPSS. Study findings indicate that the number of types of FWAs used and perceived peer resentment positively influence turnover intentions. This study explores developments in retaining and recruiting employees when public accounting firms implement FWAs. In particular, it discusses a new potential unintended consequence, perceived peer resentment toward employees using FWAs. Public accounting firms that seek to retain and recruit top talent must go beyond offering various forms of FWAs if they intend to reduce turnover in their firms. This study provides evidence that peer relationships play a greater role in the turnover intention process when FWAs are used. This study is among a few which examine the variable perceived peer resentment in relationship to FWAs and its influence on turnover in public accounting firms.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-07-21
      DOI: 10.1108/JAOC-03-2022-0045
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The use of integrated reports to enhance stakeholder engagement

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      Authors: Nick Sciulli , Desi Adhariani
      Abstract: The International Integrated Reporting Council (IIRC) has promulgated the production of integrated reports to enhance transparency and encourage improved stakeholder relationships. The purpose of this study/paper is to explore how managers prioritize the needs of stakeholders and to what extent integrated reporting is associated with those stakeholder relationships. The paper uses a case study/interpretative approach to compare the underlying motivation for the preparation of an integrated report across three case study sites from three different industry groups. Face-to-face and telephone semi-structured interviews, email correspondence and a review of the integrated reports form the basis for the data collection and analysis. The case studies investigated for this project provide evidence that integrated reporting did motivate further stakeholder engagement to increase the organizations’ legitimacy and transparency. Overall, the authors found that the three case study organizations used the production of an integrated report to cement their place as a “leader” in their respective industry group. Moreover, managers regarded the current statutory accounts as inadequate in communicating and engaging with a broad range of stakeholders. There were elements of enhancing, defending and repairing legitimacy and managers tended to equate legitimacy with transparency. Three case study sites were selected on the basis of producing exemplary integrated reports, and senior executives provided their views on stakeholder engagement. For the scope of this study, the stakeholders themselves were not involved in this investigation which can be viewed as a limitation. The international IIRC Framework is built upon the notion that stakeholders are integral to assisting the organization in creating value. The outcomes of this investigation suggest that for preparers, the incumbent organization is reliant on the leadership of senior managers (inclusive of the chief executive officer) and directors to actually instigate the process. In Australia and New Zealand, given that integrated reporting is not mandatory, regulators have no influence over the scope, content and veracity of integrated reports. It seems likely that further stakeholder engagement will become intrinsic to the business model of organizations as a means to quell any notion that it is engaging in greenwashing. The value of this paper is to contrast how three quite distinct organizations are using their integrated reports to communicate their approach to stakeholder engagement. Stakeholder salience dimensions are used to explore the importance attributed by senior managers.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-07-20
      DOI: 10.1108/JAOC-11-2021-0156
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The impact of environmental management accounting on environmental and
           financial performance: empirical evidence from Bangladesh

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      Authors: Bishawjit Chandra Deb , Md. Mominur Rahman , Muhammad Shajib Rahman
      Abstract: This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE). This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least Square-Structural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses AMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit. The research finds that EMA is positively and significantly associated with EP and FP. The study also finds a substantial relationship between recognized factors with EMA and EP. This research connects the stakeholder theory and institutional theory to the EMA model and shows the pressures from stakeholders and institutions reassuring the manufacturing firms to implement EMA. This research evidences that EMA enhances EP and FP. The policymakers, regulators and government can consider these findings to formulate policy regarding companies’ EP and FP. Particularly, company executives can focus on KM, EIS, green innovation and EE factors for EP and FP.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-07-15
      DOI: 10.1108/JAOC-11-2021-0157
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Partner selection as a control mechanism in inter-organizational
           relationships: a meta-model approach

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      Authors: Hrishikesh Desai
      Abstract: The purpose of this paper is to develop a meta-model that systematically aggregates and organizes research on “partner selection” in interorganizational relationships (IORs), which is scattered across several disciplines, to help future researchers explore various aspects of this control mechanism in a more consistent manner. This paper also aims at critically reviewing each aspect of this control mechanism examined in the prior literature and identifying important research trends. This paper conducts a comprehensive review and in-depth analysis of the key theoretical and empirical research findings on partner selection in IORs by identifying 172 papers across 46 journals that specifically discuss this control mechanism. A meta-model approach is adopted to review and identify the shortcomings in extant research and provide guidance to future researchers on exploring unanswered research questions. Moreover, maps are constructed using the Luft and Shields’s (2003) approach to graphically present the causal-model forms examined in this topic area. This meta-model shows how the research on partner selection in IORs is scattered across different disciplines, resulting in its inconsistent evolution with researchers, in many cases, not being able to effectively synthesize contributions from fields that are not their own or not closely allied. The causal-model forms also enable rapid tracing of what has been researched. There has been considerable research on control mechanisms in IORs till date. However, “partner selection,” which is an important control mechanism, has received little attention and is often neglected. To the best of the author’s knowledge, this paper is the first to develop a meta-model to consolidate knowledge on this topic that is important for further advancement of research.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-07-11
      DOI: 10.1108/JAOC-11-2021-0154
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Management control systems effect on the micro-level processes of product
           innovation

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      Authors: Sharlene Sheetal Narayan Biswas , Chris Akroyd , Norio Sawabe
      Abstract: Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of organization members during product innovation. This paper reports on a case study carried out at NZMed to examine the design and use of MCSs and their product innovation practices. Simons’ levers of control was used to understand the ways in which MCSs were designed and used in a product innovation setting. The findings indicate that the everyday micro-level processes of organization members encoded MCS when their espoused values aligned with those of top managers. However, when the perspectives within the organization differed, variations to the micro-level processes of organization members emerged. The authors show how this resulted in an increase in innovation capabilities necessary to meet organizational goals. The misalignment between espoused values and enacted values had a positive effect as it helped the organization maintain their innovation culture, and build long-term trusting relationships with suppliers which enabled the achievement of organizational goals. By focusing on the relationship between MCS and the micro-level processes of organization members in product innovation, the paper shows how the lack of alignment between the espoused values of top management and the enacted values of project managers explained the variations between the MCS used by top managers and the practices of project teams at our case study company.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-06-10
      DOI: 10.1108/JAOC-07-2021-0093
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Examining the status of IPSAS adoption at the country level: an analysis
           of the OECD member states

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      Authors: Michalis Bekiaris , Thekla Paraponti
      Abstract: The purpose of this study is to provide an overview of the adoption status of International Public Sector Accounting Standards (IPSAS) within Organisation for Economic Co-operation and Development (OECD) member states at the country level and highlight the main factors impeding the process of accounting harmonisation. This study uses factor analysis (FA) to assess the status of IPSAS adoption as the weighted average of the adoption levels of three categories: central government, sub-national governments, and country-level consolidation. Based on this assessment, the sample is classified into three levels of IPSAS adoption: high, medium, and low. The findings suggest a slow trend towards accounting harmonisation and an increasing influence of IPSAS. However, evidence also suggests significant limitations in the adoption of the standards, mainly attributed to national adaptations, which undermine the ongoing efforts for standardisation. This study provides an integrated view of IPSAS adoption at the country level and sheds light on a different aspect of the international harmonisation process, which is missing from the literature.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-06-01
      DOI: 10.1108/JAOC-02-2021-0023
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Controllers’ role ambiguity and work-related outcomes: exploring the
           influence of using performance measurement systems

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      Authors: Stefano Baraldi , Antonella Cifalinò , Irene Eleonora Lisi , Marco Giovanni Rizzo
      Abstract: Scholars have recognised that an inherent ambiguity underlines the roles of controllers, as they navigate multiple expectations of various organisational counterparts, including the control-type needs of corporate top managers and the decision-making needs of business managers. Role ambiguity (RA) is a form of psychological distress leading to dysfunctional work-related outcomes (WROs); therefore, the purpose of this study is to analyse whether the use of performance measurement systems (PMSs) by controllers influences their RA and, in turn, their job satisfaction and organisational commitment. This study used data collected from a survey of 158 controllers to investigate whether controllers’ diagnostic and interactive uses of PMSs affect their RA and, indirectly, organisational commitment and job satisfaction. The results show that an interactive use of PMSs by controllers decreases their RA, with positive effects on their commitment and satisfaction. On the contrary, PMS diagnostic use has no significant influence on either RA or WROs. This study contributes to the body of literature on the psychological effects of PMSs related to RA, providing further empirical evidence to suggest that the adoption of PMSs may decrease individuals’ RA and, in turn, increase their WROs. In particular, this study enriches the existing literature with two elements of novelty: focus on controllers’ role instead of that of popular managers and focus on the behavioural effects of the diagnostic and interactive uses of PMSs.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-05-23
      DOI: 10.1108/JAOC-07-2021-0090
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The Nordic research on accounting in inter-organizational relationships
           – the foundations of a microprocessual research approach to classical
           issues

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      Authors: Per Christian Ahlgren , Johnny Lind
      Abstract: The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research. Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments. The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties. The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-05-19
      DOI: 10.1108/JAOC-09-2021-0136
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Understanding the adoption or rejection of management accounting
           innovations within an SME using Rogers’ conceptual frameworks

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      Authors: Zouhour Ben Hamadi , Christine Fournès
      Abstract: The purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises (SMEs) through a constructivist approach of the theory of the diffusion of innovations. The paper uses a case study approach during the rollout of two MAIs run by the company’s management controller. One of them was adopted, and the other was rejected. To understand the perception of different actors in the company, the authors carried out 28 semistructured interviews at different periods of time: when the management controller started his job, when he/she was introduced to the two MAIs and at the decision-making to adopt or reject the innovations. The approach of Rogers’ framework is here constructivist. The case study allows us to analyze qualitatively the intrinsic perceived attributes of the innovations as well as the organizational innovativeness and to put them into context. MAIs are not merely technical innovations but social practices. The relative advantage is necessary but not sufficient for their adoption. This paper also demonstrates the importance of the champion in the specific context of SMEs. This key player in the promotion and adoption of MAIs in SMEs has to be endorsed by the leader of the organization to ensure the innovation’s adoption. In addition, Rogers’ framework underlines that the predominant factor is complexity as both an endogenous and a heterogeneous element, underscoring the information and training that the project’s promoter should organize for the staff. The main limit is due to the methodological approach (case study): Would these factors be as significant in a completely different sector to management accounting or in another type of enterprise' The analytical grid combines different organizational and individual factors described by Rogers and provides us with a predictive approach to the innovation’s chances of adoption and the risk of rejection. Complexity, both as an innovation attribute perceived by individuals and as an internal characteristic of the organization, is a decisive factor in the rejection or adoption decision. This paper answers to two main research gaps. Most of papers analyze the introduction of one unique innovation in different entities. Here, the authors focus on one entity with two different innovations. In addition, most of papers were retrospective. In this paper, thanks to the case study, the introduction and the process of adoption of two innovations were studied at the time it happened and not after the events had occurred. Moreover, while most papers using Roger’s framework are quantitative, the authors pay attention to the meaning of the different characteristics at different stages and in the specific context of one SME with a constructivist qualitative approach.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-05-18
      DOI: 10.1108/JAOC-04-2021-0054
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Enduring corporate political connections and loan contracting: evidence
           from the GCC countries

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      Authors: Hanan Hasan Almarhabi , Kamran Ahmed , Paul Mather
      Abstract: An important question is whether lenders perceive politically connected firms as having less or higher default risk, and thus provide them with more or less preferential loan terms compared with non-connected firms. This paper aims to examine the relationship between political connections of corporate board members and cost of debt and loan contracting in the Gulf Cooperation Council (GCC) countries. The initial sample comprises 288 GCC firm-year observations from 227 publicly listed firms in Oman, Qatar, Saudi Arabia and United Arab Emirates for the period from 2011 to 2015. It includes all the GCC publicly listed firms, excluding those in the financial, insurance and banking sectors because these entities are subject to different regulations. The ordinary least squares, logit regression and other sensitivity tests have been used to analyse the data and enhance reliability of the results. This study finds that politically connected firms, particularly those connected through ruling royal family members, are associated with lower cost of debt, greater amounts of loans and longer-term government loans. Therefore, these findings support the prediction that political connections benefit GCC firms in the form of access to favourable terms from both government and commercial banks. This study contributes to the extant literature by providing insightful analysis using unique political features of the GCC, integrated with agency and resource dependency theories. In particular, this study fills the gap in understanding the nature of loan contracting offered by government and commercial banks in the presence of politically connected boards within GCC setting.
      Citation: Journal of Accounting & Organizational Change
      PubDate: 2022-05-17
      DOI: 10.1108/JAOC-08-2021-0117
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • 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)
       
  • 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)
       
  • 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. 18 , No. 5 (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. 18 , No. 5 (2022)
       
  • Journal of Accounting & Organizational Change

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