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Content
June 2024, Volume 20, Issue 6
- 119-155 Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity
by Janine Burghardt & Klaus Moeller
April 2024, Volume 20, Issue 6
- 56-84 Personality characteristics, preferences for rewards and the propensity to choose an auditing job
by Iryna Alves & Bruno Gregório & Sofia M. Lourenço - 85-118 Corporate board, assurance and sustainability reporting practices: a focus on selected African countries
by Olayinka Adedayo Erin & Barry Ackers
July 2024, Volume 20, Issue 6
- 156-177 Management control practices for the sustainability transformation in the European construction industry
by Daniela Cortés & Albert Anton Traxler & Dorothea Greiling - 178-199 Trust and management control archetypes in public-private partnerships
by Enrico Bracci & Mouhcine Tallaki & Vincenzo Riso
February 2024, Volume 20, Issue 6
- 1-26 The persuasion of performative technologies: constructing calculating selves in universities
by Elin K. Funck & Kirsi-Mari Kallio & Tomi J. Kallio - 27-55 Agents’ context-specific conduct in making strategic investment decisions
by Jari Huikku & Elaine Harris & Moataz Elmassri & Deryl Northcott
October 2024, Volume 20, Issue 6
- 200-222 Accountants as SME advisors: relevance lost?
by Karen Brickman & Martin R.W. Hiebl & Martin Quinn & Liz Warren - 223-251 Changes in field-based research in accounting
by Lili-Anne Kihn & Angela Liew & Jani Nieminen - 252-276 Management accounting change in merger and acquisitions: a multiple-case study
by Andrea Mariani & Antonella Cifalinò & Irene Eleonora Lisi & Marco Giovanni Rizzo - 277-305 Strategic configurations and strategic management accounting: a longitudinal case study in the credit mediation industry
by Andrea Dello Sbarba
February 2024, Volume 20, Issue 5
- 874-895 Reducing dishonest disclosures during expense reimbursement: investigating the predictive power of the technology acceptance model with a corporate governance perspective
by Kim-Lim Tan & Ivy S.H. Hii & Yijing Huang & Yaru Yan - 896-925 Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context
by Nirupika Liyanapathirana & Mary Low
January 2024, Volume 20, Issue 5
- 797-820 Mobilising a shared service centre in a power-dominant context: an actor-network analysis in a Chinese state-owned enterprise
by Kun You & Zubir Azhar & Qingyu Wang - 821-842 Accounting academic leaders’ perceptions on New Zealand’s performance-based research funding system
by Sharon Manasseh & Mary Low & Richard Calderwood - 843-873 CSR disclosure and investor social preferences: heterogenous investor responses to media reports on corporate greenwashing
by Tim Schwertner & Matthias Sohn
December 2023, Volume 20, Issue 5
- 773-796 Sustainable development goals in the hospitality industry: a dream or reality?
by Idoya Ferrero-Ferrero & María Jesús Muñoz-Torres & Juana María Rivera-Lirio & Elena Escrig-Olmedo & María Ángeles Fernández-Izquierdo
October 2023, Volume 20, Issue 4
- 617-646 Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda
by Benjamin Awuah & Hassan Yazdifar & Hany Elbardan - 647-672 Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran
by Hasan Valiyan & Mohammadreza Abdoli
December 2023, Volume 20, Issue 4
- 724-747 Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia
by Umar Habibu Umar & Egi Arvian Firmansyah & Muhammad Rabiu Danlami & Mamdouh Abdulaziz Saleh Al-Faryan - 748-772 Digital maturity index for accounting firms
by Helmi Hentati & Neila Boulila
November 2023, Volume 20, Issue 4
- 673-701 Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices
by Jacqueline Jarosz Wukich & Erica L. Neuman & Timothy J. Fogarty - 702-723 Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies
by Christian Friedrich & Reiner Quick
June 2023, Volume 20, Issue 3
- 433-458 Information systems quality in management accounting and management control effectiveness
by Kevin L. Papiorek & Martin R.W. Hiebl
August 2023, Volume 20, Issue 3
- 409-432 Stakeholders’ perceptions of sustainability performance of a gold mining subsidiary in Ghana
by Kwame Oduro Amoako & Keith Dixon & Isaac Oduro Amoako & Emmanuel Opoku Marfo & James Tuffour & Beverley Rae Lord - 459-485 It is a balancing act: understanding the key audit matters disclosure in the context of a developing country
by Md. Khokan Bepari & Shamsun Nahar & Mohammad Istiaq Azim & Abu Taher Mollik - 486-512 Situated rationalities in response to institutional complexity: the role of management accounting practices
by Fabiano Siqueira de Oliveira & Octávio Ribeiro de Mendonça Neto & Jose Carlos Tiomatsu Oyadomari & Claudio de Araújo Wanderley
September 2023, Volume 20, Issue 3
- 513-535 An institutional explanation of management accounting change in an emerging economy: evidence from Bangladesh
by Md Mamunur Rashid & Dewan Mahboob Hossain & Md. Saiful Alam - 536-559 Nonprofit governance in times of Covid-19: should organizations change their practices and strategy in the middle of a crisis?
by Guillaume Plaisance - 560-592 Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda
by Margarida Isabel Liberato & Inna Choban de Sousa Paiva & Rogério Serrasqueiro
October 2023, Volume 20, Issue 3
- 593-614 Value for money (VFM) in private finance initiative (PFI) implementation in Malaysia
by Hawa Ahmad & Suhaiza Ismail & Zamzulaila Zakaria
May 2023, Volume 20, Issue 2
- 205-227 Technology adoption in accounting: the role of staff perceptions and organisational context
by Denise Jackson & Christina Allen - 228-247 Measuring industry managerial discretion: a comparative study in the UK
by Bolaji Iyiola & Richard Trafford - 276-306 The moderating effects of strategy on the relation of working capital management with profitability
by Orestes Vlismas - 334-361 The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality
by Nathanaël Betti & Steven DeSimone & Joy Gray & Ingrid Poncin
June 2023, Volume 20, Issue 2
- 248-275 Do cultural differences affect the quality of financial reporting in the EU? An analysis of Western EU countriesvis a visEastern EU countries
by Emmanuel C. Mamatzakis & Lorenzo Neri & Antonella Russo - 307-333 The current role of management accounting: paradigm shift and future challenges
by Elsa Pedroso & Carlos F. Gomes - 362-382 Translation of the management control system in a privatised solid waste management network
by Nur Azliani Haniza Che Pak & Suhaiza Ismail & Norhayati Mohd Alwi - 383-408 Management control for process orientation: a systematic literature review of configurations and packages
by Markus Brenner & Andreas Wald & Ronald Gleich
April 2023, Volume 20, Issue 1
- 84-111 Enterprise risk management literature: emerging themes and future directions
by Taha Ahmad Jaber & Sabarina Mohammed Shah - 112-129 CSR reporting in Arab countries: the emergence of three genres
by Muatasim Ismaeel & Zarina Zakaria - 130-152 ACCOUNTQUAL: a scale for measuring accounting service quality
by Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth - 153-176 The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory
by Nizar Mohammad Alsharari
March 2023, Volume 20, Issue 1
- 58-83 Royal family board directors and the level of ESG disclosures in GCC listed firms
by Mahmoud Arayssi & Mohammad Jizi
February 2023, Volume 20, Issue 1
- 1-20 Strategic management accounting revisited: building on insights from the business model field
by Robin Roslender & Susan Hart & Christian Nielsen
May 2023, Volume 20, Issue 1
- 177-204 Management accounting practices and organizational change aspects in the public sector: contextual/processual approach
by Nizar Mohammad Alsharari & Bobbie Daniels
January 2023, Volume 20, Issue 1
- 21-57 Dysfunctional behaviour in university accounting schools: a tale of management control
by Basil Tucker & Lee D. Parker & Glennda E.M. Scully
April 2023, Volume 19, Issue 6
- 46-69 Management accounting adoption in small businesses: interfaces with challenges and performance
by Antti Ylä-Kujala & Kati Kouhia-Kuusisto & Tuuli Ikäheimonen & Teemu Laine & Timo Kärri
November 2023, Volume 19, Issue 6
October 2023, Volume 19, Issue 6
- 70-90 Does the Directive of the European Union on disclosure of non-financial and diversity information improve reporting?
by Albert Anton Traxler & Dorothea Greiling & Margit Freinbichler & Petra Mayerhofer
February 2023, Volume 19, Issue 5
- 765-789 Effects of organizational climate, role clarity, turnover intention, and workplace burnout on audit quality and performance
by Mohamed Hegazy & Mohamed Samy El-Deeb & Hosny Ibrahim Hamdy & Yasser Tawfik Halim
January 2023, Volume 19, Issue 5
- 790-808 Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory
by Ahesha Perera - 809-832 Civil society organisations counter conduct about the Agyapa deal of Ghana
by Randolph Nsor-Ambala
April 2023, Volume 19, Issue 4
- 588-602 Translating quality criteria in university accreditation
by Lise Degn & Miriam Madsen & Katja Brøgger
June 2023, Volume 19, Issue 4
- 603-621 Public value accounting and the use of performance measurements as a management tool in a context of various assessments
by Linda Höglund & Maria Mårtensson & Pia Nylinder
May 2023, Volume 19, Issue 4
- 543-565 Commensuration of health-care quality standards through hospital accreditation: from measurement weapon to management tool?
by Miguel Vega & Joao Vieira da Cunha
February 2022, Volume 19, Issue 6
- 1-23 The changing roles of internal auditors in the Ukrainian central government
by Tamara Volodina & Giuseppe Grossi & Veronika Vakulenko
March 2022, Volume 19, Issue 6
- 24-45 Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs
by Michael Kuttner & Stefan Mayr & Christine Mitter & Christine Duller
December 2022, Volume 19, Issue 5
- 689-705 Influence of formal and informal controls on trust and individual creativity
by Januário José Monteiro & Rogério João Lunkes & Fabricia Rosa - 706-734 The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation
by Christoph Endenich & Maik Lachmann & Hanna Schachel & Joanna Zajkowska - 735-764 Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness
by Ali Ebrahimi & Mehdi Safari Gerayli & Hasan Valiyan
November 2022, Volume 19, Issue 5
- 642-666 Accountants and small businesses: toward a resource-based view
by Christine Weigel & Martin R.W. Hiebl - 667-688 How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory
by Vanderlei dos Santos & Ilse Maria Beuren
October 2022, Volume 19, Issue 5
- 625-641 Do cultural controls, eco-learning and environmental strategy lead to high environmental innovation?
by Fabricia Rosa & Rogério J. Lunkes & Daiane Antonini Bortoluzzi & Januário José Monteiro
November 2022, Volume 19, Issue 4
- 566-587 Chief financial officer’s educational background from reputable universities and financial reporting quality
by Iman Harymawan & Adib Minanurohman & Mohammad Nasih & Rohami Shafie & Ismaanzira Ismail
July 2022, Volume 19, Issue 3
- 401-419 An unintended consequence of flexible work arrangements (FWAs) – the role of peer resentment on turnover intentions in public accounting
by Magan Calhoun & Vikkie McCarthy - 420-446 The impact of environmental management accounting on environmental and financial performance: empirical evidence from Bangladesh
by Bishawjit Chandra Deb & Md. Mominur Rahman & Muhammad Shajib Rahman - 447-473 The use of integrated reports to enhance stakeholder engagement
by Nick Sciulli & Desi Adhariani
September 2022, Volume 19, Issue 3
- 474-493 Sustainability reporting of major electricity retailers in line with GRI: Australia evidence
by Mehadi Mamun - 494-512 Investigating the effects of innovation intensity and lenders’ monitoring on the relation between financial slack and performance
by Johnny Jermias & Fatih Yigit - 513-535 Bean counter to value-adding business partner: the changing role of the accountant and situated rationality in a multinational firm
by Dinushika Samanthi & Tharusha Gooneratne
June 2022, Volume 19, Issue 2
- 296-325 Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states
by Michalis Bekiaris & Thekla Paraponti - 326-350 Management control systems effect on the micro-level processes of product innovation
by Sharlene Sheetal Narayan Biswas & Chris Akroyd & Norio Sawabe
August 2022, Volume 19, Issue 2
- 250-278 A critical reflection on voluntary corporate non-financial and sustainability reporting and disclosure: lessons learnt from two case studies on integrated reporting
by Giacomo Pigatto & Lino Cinquini & John Dumay & Andrea Tenucci - 376-400 Culture, language, and accounting reform: a new perspective on IPSAS implementation
by Mustafa Elkasih Abdulkarim & Mohamed Ismail Umlai & Layth Faris Al-Saudi
July 2022, Volume 19, Issue 2
- 351-375 Partner selection as a control mechanism in inter-organizational relationships: a meta-model approach
by Hrishikesh Desai
December 2022, Volume 19, Issue 2
- 279-295 Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
by Charl de Villiers & Ruth Dimes
May 2022, Volume 19, Issue 2
- 226-249 Reporting challenges and organisational mechanisms of change: a Latourian perspective on risk disclosure of a pioneer company in integrated reporting
by Riccardo Stacchezzini & Cristina Florio & Alice Francesca Sproviero & Silvano Corbella
April 2022, Volume 19, Issue 2
- 191-225 Integrated reporting: exploring supervisory board members’ perspectives on the motives, drivers and benefits
by Brigitte de Graaff & Bert Steens
April 2022, Volume 19, Issue 1
- 40-62 An institutional analysis of the risk management process during the COVID-19 pandemic: evidence from an emerging market
by Abdelmoneim Bahyeldin Mohamed Metwally & Ahmed Diab
May 2022, Volume 19, Issue 1
- 63-88 Budgetary control and risk management institutionalization: a field study of three state-owned enterprises in China
by Johnny Jermias & Yuanlue Fu & Chenxi Fu & Yasheng Chen - 89-114 Enduring corporate political connections and loan contracting: evidence from the GCC countries
by Hanan Hasan Almarhabi & Kamran Ahmed & Paul Mather - 115-141 The Nordic research on accounting in inter-organizational relationships – the foundations of a microprocessual research approach to classical issues
by Per Christian Ahlgren & Johnny Lind - 142-163 Understanding the adoption or rejection of management accounting innovations within an SME using Rogers’ conceptual frameworks
by Zouhour Ben Hamadi & Christine Fournès - 164-183 Controllers’ role ambiguity and work-related outcomes: exploring the influence of using performance measurement systems
by Stefano Baraldi & Antonella Cifalinò & Irene Eleonora Lisi & Marco Giovanni Rizzo
March 2022, Volume 19, Issue 1
- 1-23 Understanding the cultural underpinnings of managerial performance reporting (MPR) in Ghana
by Randolph Nsor-Ambala - 24-39 Political affiliation types and corporate social responsibility (CSR) commitment: evidence from Indonesia
by Maria Selin & Joni Joni & Kamran Ahmed
January 2022, Volume 18, Issue 5
- 789-810 How centrality bias in subjective evaluation affects positive and negative employee work behavior: a real-effort task experiment
by Lufi Yuwana Mursita & Ertambang Nahartyo
March 2022, Volume 18, Issue 5
March 2022, Volume 18, Issue 2
- 177-191 Celebrating 15 years of the JAOC: a critical overview and reflections
by Jodie Moll
November 2021, Volume 18, Issue 5
- 704-726 Internal audit’s evolving performance role: lessons from the South African public sector
by Asogan Moodley & Barry Ackers & Elza Odendaal - 727-751 From interactive control to IT project performance: examining the mediating role of stakeholder analysis effectiveness
by Farzana Asad Mir & Davar Rezania
October 2021, Volume 18, Issue 5
- 617-642 An empirical study of sustainability reporting assurance: current trends and new insights
by Kholod Fahad Alsahali & Ricardo Malagueño - 643-665 Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups
by Anderson Betti Frare & Ana Paula Capuano da Cruz & Carlos Eduardo Facin Lavarda & Chris Akroyd
December 2021, Volume 18, Issue 5
- 752-788 Exploring risk culture controls: to what extent can the development of organizational risk culture be controlled and how?
by Franziska Grieser & Burkhard Pedell
September 2021, Volume 18, Issue 5
- 666-684 Sustainability reporting or integrated reporting: which one is valuable for investors?
by Ika Permatasari & I Made Narsa - 685-703 The dark side of hyperconnectivity in the accounting profession
by Sari Mansour & Dima Mohanna & Diane-Gabrielle Tremblay
October 2021, Volume 18, Issue 4
- 592-615 Accountingisation and the narrative (re)turn of business model information in corporate reporting
by Patrizia Di Tullio & Matteo La Torre & John Dumay & Michele Antonio Rea
August 2021, Volume 18, Issue 4
- 509-528 How do the unintended consequences of performance evaluation systems manifest themselves?
by Larissa Marx Welter & Sandra Rolim Ensslin - 529-552 Sensemaking and financial management in the decision-making process of farmers
by Michael Thomas Hayden & Ruth Mattimoe & Lisa Jack - 553-570 Accountability and legitimacy dynamics in an Islamic boarding school
by Vogy Gautama Buanaputra & Destri Astuti & Slamet Sugiri - 571-591 Management Control Systems and Innovation: a levers of control analysis in an innovative company
by Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira
July 2021, Volume 18, Issue 3
- 369-396 Evaluation and analysis of SDG reporting: evidence from Africa
by Olayinka Adedayo Erin & Omololu Adex Bamigboye - 397-418 Do accountability and transparency promote community trust? Evidence from village government in Indonesia
by Hafiez Sofyani & Suryo Pratolo & Zakiah Saleh - 419-439 Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland
by Lars Balslev & Sof Thrane & Ivar Friis - 440-460 Institutional pressures influencing environmental management accounting adoption by Malaysian local governments
by Che Ku Hisam Che Ku Kassim & Noor Liza Adnan & Roziani Ali
August 2021, Volume 18, Issue 3
- 461-484 An institutional theory perspective on public sector reform and service performance reporting by New Zealand universities
by Tarek Rana & Zahir Uddin Ahmed & Anil Narayan & Mingxing Zheng - 485-507 Evaluating the usefulness of two proposed performance management frameworks: evidence from business practice
by Amr Mohamed Said Abdel-Halim & Mirghani N. Ahmed
June 2021, Volume 18, Issue 2
- 192-216 Risk management practices and trade facilitation as influenced by public sector reforms: institutional isomorphism
by Nizar Mohammad Alsharari - 217-237 Stratified ontology, institutional pluralism and performance monitoring in Zambia’s health sector
by Joseph Phiri & Pinar Guven-Uslu - 238-259 An empirical analysis of SMES’ triple bottom line practices
by Jude Edeigba & Chris Arasanmi - 260-285 “Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability
by Vien Chu & Belinda Luke - 286-303 Promoting fearlessness of change through social intelligence: mediating role of collective efficacy and moderating role of management commitment to change
by Meghna Goswami
August 2021, Volume 18, Issue 2
- 325-345 DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics
by Heru Fahlevi & Irsyadillah Irsyadillah & Mirna Indriani & Rina Suryani Oktari - 346-366 The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption
by Kuralay Mazbayeva & Salima Barysheva & Saule Saulebaevna Saparbayeva
July 2021, Volume 18, Issue 2
- 304-324 Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives
by Dermot McCarthy & Phyllis Alexander & Young Jung
August 2021, Volume 18, Issue 1
- 100-131 Adoption of enterprise risk management (ERM) in small and medium-sized enterprises: evidence from Malaysia
by Consilz Tan & Su Zy Lee
November 2021, Volume 18, Issue 1
- 57-76 How regulatory changes are driven by a need for control in reputational scandals: a case study in the German insurance industry
by Amra Tica & Barbara E. Weißenberger - 153-173 Talking about the likelihood of risks: an agent-based simulation of discussion processes in risk workshops
by Clemens Harten & Matthias Meyer & Lucia Bellora-Bienengräber
September 2021, Volume 18, Issue 1
- 12-32 Institutional logics and risk management practices in government entities: evidence from Saudi Arabia
by Peter Murr & Nieves Carrera - 33-56 Stakeholder pressure as a driver of risk management practices in public administrations
by Fabienne-Sophie Schäfer & Bernhard Hirsch & Christian Nitzl - 77-99 Risk governance: exploring the role of organisational culture
by Mostafa Kamal Hassan & Mustafa Elkasih Abdulkarim & Hazem Ramadan Ismael - 132-152 “Red” and “green” flags of risk disclosures – identifying associations between positive and negative key phrases and consecutive cumulative abnormal stock returns
by Deborah Yvonne Nagel & Stephan Fuhrmann & Thomas W. Guenther
June 2021, Volume 17, Issue 5
- 604-632 Carbon disclosure, performance and the green reputation of higher educational institutions in the UK
by Anup Kumar Saha & Theresa Dunne & Rob Dixon - 633-659 Environmental management accounting, board role performance, company characteristics and environmental performance disclosure
by Stephen Korutaro Nkundabanyanga & Bruno Muramuzi & Kassim Alinda - 686-703 Does business intelligence mediate the relationship between ERP and management accounting practices?
by Mayada Abd El-Aziz Youssef & Habib Mahama - 704-727 Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan
by Malik Muneer Abu Afifa & Isam Saleh - 728-752 The effect of lean on performance: a longitudinal study of US Hospitals
by Huilan Zhang
May 2021, Volume 17, Issue 5
- 585-603 An alternative model for the comprehension of organizational transformation in emerging economies
by Carmenza Gallego & Gregorio Calderón Hernández - 660-685 The importance of management control systems for startup funding – empirical evidence from external financiers
by Hanna Schachel & Maik Lachmann & Christoph Endenich & Oliver Breucker
June 2021, Volume 17, Issue 4
- 457-470 Management accounting developments in German-speaking countries: an overview and editorial reflections
by Albrecht Becker & Burkhard Pedell & Dieter Pfaff
May 2021, Volume 17, Issue 4
- 494-518 Reporting practices in situations of conflicting institutional logics: the case of a German federal authority
by Celina Gisch & Bernhard Hirsch & David Lindermüller
February 2021, Volume 17, Issue 4
- 471-493 Persistent but adaptable – the path dependent development of German cost accounting
by Juergen Weber & Leona Wiegmann
March 2021, Volume 17, Issue 3
- 436-456 Public sector CFOs and CIOs: impacts of work proximity and role perceptions
by James Stephen Denford & Kurt Schobel
February 2021, Volume 17, Issue 3
- 309-331 Impact of external auditor–cloud specialist engagement on cloud auditing challenges
by Alaa A.D. Taha & Waheed Ramo & Haetham H. Kasem Alkhaffaf - 332-351 Resilience capacities and management control systems in public sector organisations
by Enrico Bracci & Mouhcine Tallaki - 352-372 Management accounting research in family businesses: a review of the status quo and future agenda
by Kumudu Kapiyangoda & Tharusha Gooneratne - 373-393 How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises
by Mohamed Bouamama & Sami Basly & Houda Zian - 394-415 Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies
by Dewan Mahboob Hossain & Md. Saiful Alam & Mohammed Mehadi Masud Mazumder & Al Amin - 416-435 Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy
by Abdelmoneim Bahyeldin Mohamed Metwally & Ahmed Diab
February 2021, Volume 17, Issue 2
- 133-163 Enabling formal MCS design and use: a meta-synthesis of qualitative research
by Marc Janka
January 2021, Volume 17, Issue 2
- 263-281 The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior
by Makoto Matsuo & Takami Matsuo & Kohei Arai - 282-306 Knowing new managerial directions: the role of AIS
by Carmela Rizza & Daniela Ruggeri
November 2020, Volume 17, Issue 4
- 519-554 The internationalisation of management accounting research in the German-speaking countries – a longitudinal study
by Christoph Endenich & Andreas Hoffjan & Anne Krutoff & Rouven Trapp - 555-582 Debiasing as a powerful management accounting tool? Evidence from German firms
by Niklas Kreilkamp & Maximilian Schmidt & Arnt Wöhrmann
November 2020, Volume 17, Issue 2
- 217-241 Using regulatory fit in cost reduction announcements
by Ulf Diefenbach & Benedikt Schnellbächer & Sven Heidenreich
December 2020, Volume 17, Issue 2
- 242-262 Funding sources and performance management systems: an empirical study
by Manzurul Alam & Megan Paull & Anne Peachey & David Holloway & John Griffiths
October 2020, Volume 17, Issue 2
- 197-216 Understanding the internal audit function in a digitalised business environment
by Nathanaël Betti & Gerrit Sarens
September 2020, Volume 17, Issue 2
- 164-196 Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments
by Paulina Roszkowska
November 2020, Volume 17, Issue 1
- 71-90 Service innovation or collaborative tradition? Public motives for partnerships with third sector organisations
by Caroline Hellström - 111-130 The use of accounting in managing the institutional complexities of a festival organisation pursuing financial and social objectives
by Per Ståle Knardal & John Burns
December 2020, Volume 17, Issue 1
- 5-22 On the relevance of self-service business intelligence to university management
by Michela Arnaboldi & Andrea Robbiani & Paola Carlucci - 23-49 Legitimating accounting change in charities: when values count more than regulation
by Ciaran Connolly & Noel Hyndman & Mariannunziata Liguori - 50-70 Alleviating social and economic inequality? The role of social enterprises in Thailand
by Varaporn Pothipala & Prae Keerasuntonpong & Carolyn Cordery - 91-110 Responding to funding scarcity: governance challenges in Swedish and South African development partnerships
by Jayne Jönsson & Tony Huzzard
November 2020, Volume 16, Issue 4
- 549-555 An uncertain, erratic story: the pandemic in the UK
by Irvine Lapsley - 557-578 Accounting for the unaccountable – coping with COVID
by Steven E. Salterio - 579-585 Leadership and governance in a crisis: some reflections on COVID-19
by Paul Mather - 587-592 UK charities and the pandemic: navigating the perfect storm
by Noel Hyndman - 613-619 Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting
by Stefan Schaltegger - 621-627 Lessons we never wanted to learn: pandemic as pedagogy
by Timothy J. Fogarty - 629-635 Impacts of COVID-19 on corporate governance and assurance, international finance and economics, and non-fiction book publishing: some personal reflections
by Stuart Kells - 637-642 Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care
by Kathryn Haynes - 643-653 Recovery planning and resilience of SMEs during the COVID-19: experience from Saudi Arabia
by Mohammad Nurunnabi
December 2020, Volume 16, Issue 4
- 599-606 Organisational processes and COVID-19 pandemic: implications for job design
by Manzurul Alam - 655-662 Reflections on public financial management in the Covid-19 pandemic
by Ian Ball - 663-668 COVID-19 and performance: beyond a social construction
by Kate Thuy Mai
October 2020, Volume 16, Issue 4
- 527-532 The response to Covid-19 in England: political accountability and loss of trust
by Jane Broadbent - 533-539 Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic
by Trevor Hopper - 541-548 Australian universities in a pandemic world: transforming a broken business model?
by Lee D. Parker - 593-598 Ramifications of Covid-19 on management accounting teaching and research
by Gary Spraakman - 607-612 From educating agents to change agents: experience of using foresight in accounting education
by Anatoli Bourmistrov
August 2020, Volume 16, Issue 3
- 311-347 What we know about management accountants’ changing identities and roles – a systematic literature review
by Tanja Wolf & Michael Kuttner & Birgit Feldbauer-Durstmüller & Christine Mitter - 349-368 Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana
by Samuel Nana Yaw Simpson & Lexis Alexander Tetteh & Cletus Agyenim-Boateng - 369-399 Management accounting in supply chains – what we know and what we teach
by Andreas Taschner & Michel Charifzadeh - 401-425 The historical evolution and popularity of activity-based thinking in management accounting
by Terje Berg & Dag Øivind Madsen - 427-445 Exploring management control system typologies: an organisation-level view
by Tapio Jukka & Jukka Pellinen - 447-467 Institutional work and implementation of a performance measurement and management system in a developing country
by A.K. Siti-Nabiha & Teddy Jurnali - 469-495 Exploring the role of innovation in the level of readiness to adopt IPSAS
by Mustafa Elkasih Abdulkarim & Mohamed Ismail Umlai & Layth Faris Al-Saudi - 497-514 Resistance to change in the financial management of small family-owned firms: a grounded theory of family firms in Laos
by Hanvedes Daovisan & Thanapauge Chamaratana
June 2020, Volume 16, Issue 3
- 285-309 Organizational and legal institutions, and the performance of microfinance institutions as hybrid entities
by Atthaphon Mumi & George Joseph & Shakil Quayes
April 2020, Volume 16, Issue 2
- 169-188 Decision-aids for non-expert decision makers
by Grant Beck & Maia Farkas & Patrick Wheeler & Vairam Arunachalam - 215-235 The effects of retaliation on whistleblowing intentions in China banking industry
by Ling Yang & Ruilian Xu - 237-257 Presence of professional accountant in the top management team and financial reporting quality
by Md Mamunur Rashid
May 2020, Volume 16, Issue 2
- 189-213 Pay inequality and job satisfaction of law firms: the role of strategic positioning
by Ki Kyung Song & Eunyoung Whang
June 2020, Volume 16, Issue 2
- 259-284 The performance effects of management control instruments in different stages of new product development
by Jan Christoph Munck & Alexander Tkotz & Sven Heidenreich & Andreas Wald
January 2020, Volume 16, Issue 1
- 1-29 The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships
by Bakil DhaifAllah & Sofiah Md-Auzair & Ruhanita Maelah & Md Daud Ismail - 31-45 Observed effectiveness of the COSO 2013 framework
by Ifeoma Udeh - 123-143 Determinants driving Takaful and cooperative insurance financial performance in Saudi Arabia
by Wael Hemrit
April 2020, Volume 16, Issue 1
- 71-92 The management of accounting firms: time as an object of professional and commercial goals
by Georg Josef Loscher & Stephan Kaiser - 93-121 Politically connected boards, family business groups and firm performance
by Joni Joni & Kamran Ahmed & Jane Hamilton
February 2020, Volume 16, Issue 1
- 47-70 A review of literature on IFRS in Africa
by Vincent Tawiah & Pran Boolaky - 145-167 Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government
by Harun Harun & David Carter & Abu Taher Mollik & Yi An
November 2019, Volume 15, Issue 4
- 557-579 Strategic alignment matrix
by Fabiola Bertolotti & Diego Maria Macrì & Matteo Vignoli - 580-604 Organizational lifecycle and strategic management accounting
by Timur Pasch - 605-625 Managerial intentions for and employee perceptions of group-based incentives
by Sinikka Moilanen & Seppo Ikäheimo - 626-653 Integrating environmental management control systems to translate environmental strategy into managerial performance
by Peter G. Rötzel & Alexander Stehle & Burkhard Pedell & Katrin Hummel - 654-677 Walking the talk
by Andrea M. Scheetz & Timothy J. Fogarty