... 15 11 2024 31 12 2024 03 02 2025 17 03 2025 19 03 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Accounting information systems Business capability Companies’ resilience Accounting and politics Accounting...

... of accounting change to explore politicians’ routines when using the accrual accounting information and which type of change was induced by financial statements on financial accountability to politicians and citizens. Design/methodology/approach Considering that accounting reforms take time to unfold...

... in large UK and Republic of Ireland charities, the manner and extent to which forthcoming changes in charity accounting are legitimated (justified) or delegitimated (criticised) is explored. Acceptance of accounting changes in the charity sector by formal regulation may not be necessary for future...

... research on management accounting change by an analysis of a sample of doctoral dissertations. Accounting history Accounting change Management accounting Research methodologies Theoretical approaches In this study, we use a classification of management accounting research topics...

... pricing Management control systems Accounting change Accounting in global corporations and less developed countries Cost and managerial accounting “functional performance”; “economic performance”; “organizational performance”; and “strategic performance”. Recent public debate...

...) and qualitative (case study) methods are used. General aspects of adoption and use are revealed for example with factor analyses of an internet survey (199 responses, 48 per cent response rate). This view is, however, enriched with two accounting change case studies, including a comparative case study of two...

...Janice Bell; Zahirul Hoque; Phetphrairin Upping; Judy Oliver Purpose The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change...

...Jane Broadbent; Richard Laughlin There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead to and result from accounting change within organisations. There has also been a more limited...