Earlycite

Research Article September 19 2025
The role of chief financial officers in sustainability integration in Indonesia: a decolonial lens
Iwan Suhardjo; Chris Akroyd; Luluk Widyawati; Meiliana Suparman
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-09-2024-0317
View articletitled, The role of chief financial officers in sustainability integration in Indonesia: a decolonial lens
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Research Article September 4 2025
How did the COVID-19 pandemic impact the business partner role and accountants’ decision-making influence?
Daniel Magalhães Mucci; Kate E. Horton; Andson Braga de Aguiar; Claudio de Araújo Wanderley
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2024-0333
View articletitled, How did the COVID-19 pandemic impact the business partner role and accountants’ decision-making influence?
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Research Article September 2 2025
Reimbursement of health service costs and management accounting systems in practice: an Australian non-profit hospital case study
Ruvendra Nandan; Manzurul Alam; A.B.M. Mahbub Alam
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2022-0156
View articletitled, Reimbursement of health service costs and management accounting systems in practice: an Australian non-profit hospital case study
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Research Article August 26 2025
Conducting case study research in management accounting: doctoral student and supervisor perspectives
Kumudu Kapiyangoda; Tharusha Gooneratne
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-03-2024-0088
View articletitled, Conducting case study research in management accounting: doctoral student and supervisor perspectives
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Research Article August 20 2025
Do auditors behave differently in initial-year engagements?
Essam Elshafie
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-01-2024-0001
View articletitled, Do auditors behave differently in initial-year engagements?
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Literature Review August 14 2025
Do management control systems reduce dysfunctional behaviours? Insights from a literature review on the levers of control framework and research agenda
Javiera Müller; Laura Gomez-Ruiz; David Naranjo-Gil
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2024-0354
View articletitled, Do management control systems reduce dysfunctional behaviours? Insights from a literature review on the levers of control framework and research agenda
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Research Article August 11 2025
Leveraging digital technologies to control fraud in a resource-constrained institutional environment: a longitudinal case study
Ruchi Agarwal; Sanjay Kallapur; Sanjiv Dwivedi
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-06-2024-0209
View articletitled, Leveraging digital technologies to control fraud in a resource-constrained institutional environment: a longitudinal case study
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Research Article August 8 2025
Influence of ethical work climate on organizational commitment of public sector auditors in Malaysia
Suhaiza Ismail; Chew Har Loke; A.H. Fatima
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-08-2024-0283
View articletitled, Influence of ethical work climate on organizational commitment of public sector auditors in Malaysia
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Research Article August 7 2025
Activity-based costing adoption, innovation attributes and performance of SMEs in Ghana
Edward Nartey
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2023-0176
View articletitled, Activity-based costing adoption, innovation attributes and performance of SMEs in Ghana
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Research Article August 7 2025
Enhancing public sector performance: the role of emotional intelligence in strengthening leadership effectiveness
Elias Appiah-Kubi; Francisca Omama Koranteng; Christian Narh Opata
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-02-2025-0029
View articletitled, Enhancing public sector performance: the role of emotional intelligence in strengthening leadership effectiveness
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Research Article August 5 2025
Transforming audit practices in Jordan: an extended UTAUT model integrating trust, satisfaction, self-efficacy and perceived risk for enhanced CAATT adoption
Abdul Rahman Al Natour; Ahmed Al-Dmour; Hala Zaidan; Hamzah Al-Mawali; Abdulla Al Jalahma
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-08-2024-0284
View articletitled, Transforming audit practices in Jordan: an extended UTAUT model integrating trust, satisfaction, self-efficacy and perceived risk for enhanced CAATT adoption
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Research Article June 27 2025
Examining the relation between glass ceiling beliefs and career advancement: the impact of social initiative and mental health
Shahima Jabin
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-03-2025-0063
View articletitled, Examining the relation between glass ceiling beliefs and career advancement: the impact of social initiative and mental health
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Research Article June 24 2025
Does organizational integrity matter in enhancing financial reporting quality? Empirical evidence from local governments in Indonesia
Agung Septia Wibowo; Iis Istianah; Nia Pramita Sari; Fuad Rakhman; Dovi Septiari
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-09-2024-0321
View articletitled, Does organizational integrity matter in enhancing financial reporting quality? Empirical evidence from local governments in Indonesia
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Research Article June 16 2025
Do country-level characteristics moderate the association of international accounting standards adoption and corruption perception?
Elisabeth Penti Kurniawati; Didi Achjari; Syaiful Ali
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-07-2024-0226
View articletitled, Do country-level characteristics moderate the association of international accounting standards adoption and corruption perception?
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Research Article June 9 2025
Do managers use XBRL extension elements for impression management? Insights from XBRL tag name sentiment
Andreas Seebeck; Klaus Henselmann; Janina Rudolph
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2024-0351
View articletitled, Do managers use XBRL extension elements for impression management? Insights from XBRL tag name sentiment
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Research Article May 22 2025
Understanding accrual accounting transitions from the perspective of Saudi public universities
Nasser Asiri
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-01-2025-0019
View articletitled, Understanding accrual accounting transitions from the perspective of Saudi public universities
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Research Article July 10 2024
Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy
Manabhanjan Sahu; Kishan Jee; Furquan Uddin; Alamgir Sani; Satish Chandra Tiwari
Journal of Accounting & Organizational Change (2024) https://doi.org/10.1108/JAOC-01-2024-0043
View articletitled, Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy
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Research Article June 11 2024
Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms
Ahmad Al-Hiyari
Journal of Accounting & Organizational Change (2024) https://doi.org/10.1108/JAOC-01-2024-0009
View articletitled, Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms
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Research Article April 9 2024
Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
Mustafa Raza Rabbani
Journal of Accounting & Organizational Change (2024) https://doi.org/10.1108/JAOC-01-2024-0028
View articletitled, Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
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