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Keywords: Innovation
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Journal Articles
Contingency relationship between perceived environmental uncertainty and management control systems: Implications for innovation and performance
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Journal of Accounting & Organizational Change 1–24.
Published: 13 November 2025
...Theodorus Radja Ludji Purpose This study aims to understand the contingency relationship between perceived environmental uncertainty ( PEU ), the use of diagnostic and interactive control systems, innovation and organisational performance. Design/methodology/approach Survey data were collected...
Journal Articles
Management control systems effect on the micro-level processes of product innovation
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Journal of Accounting & Organizational Change (2023) 19 (2): 326–350.
Published: 10 June 2022
...Sharlene Sheetal Narayan Biswas; Chris Akroyd; Norio Sawabe 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...
Journal Articles
Management Control Systems and Innovation: a levers of control analysis in an innovative company
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Journal of Accounting & Organizational Change (2022) 18 (4): 571–591.
Published: 28 August 2021
...Rúben Silva Barros; Ana Maria Dias Simões da Costa Ferreira Purpose Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work...
Journal Articles
The performance effects of management control instruments in different stages of new product development
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Journal of Accounting & Organizational Change (2020) 16 (2): 259–284.
Published: 30 June 2020
... in management control (MC) and innovation management. The purpose of this study is to identify patterns in the application of MC instruments which contribute to successful innovation. The application of MC instruments can reduce potential risks and make the new product development (NPD) process more transparent...
Journal Articles
Understanding crowdfunding for business funding – a legal and platform review
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Journal of Accounting & Organizational Change (2018) 14 (3): 273–290.
Published: 25 September 2018
... to successful P2P CF platforms. In addition, regulations connected with P2P CF are not clearly defined and enforcement is not well understood. Equity Innovation Motivation Crowdfunding Debt Rewards O16 L21 K22 Matching investors with those who need funds have a history going back...
Journal Articles
Associations between organisations’ motivated workforce and environmental performance
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Journal of Accounting & Organizational Change (2015) 11 (3): 384–405.
Published: 07 September 2015
... associations between affective commitment, employee performance process and training and enhanced environmental performance, which is mediated through the value-creating processes, work practices, process improvement and innovation process. Also, there is a set of sequential associations between work practices...
Journal Articles
Organisational change and innovation in small accounting practices: evidence from the field
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Journal of Accounting & Organizational Change (2010) 6 (4): 460–476.
Published: 02 November 2010
... and analysis of the prior literature and relevant archival documents, and semi‐structured interviews with the key SAP owner/managers. Findings The findings suggest that SAPs adopt innovative strategies and structures. The SAPs in this study were generally found to be resilient and dynamic in responding...
Journal Articles
A reflective analysis of the “new audit” and the public interest: The revolutionary innovation that never came
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Journal of Accounting & Organizational Change (2010) 6 (3): 300–329.
Published: 21 September 2010
... in order for the audit approach to be effective in performing its social functions. Timothy J. Fogarty can be contacted at: tjf@case.edu © Emerald Group Publishing Limited 2010 Auditing Innovation Public sector accounting The audit approach used by the large accounting firms has...
Journal Articles
Management accounting in a learning environment
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Journal of Accounting & Organizational Change (2010) 6 (1): 123–148.
Published: 23 March 2010
... for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning. Practical implications The reported case illustrates how management accounting may facilitate process innovation in a practical setting. Originality/value By adopting an experiential learning...
Journal Articles
New organizational forms and accounting innovations: The specifier/provider model in the Australian public sector
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Journal of Accounting & Organizational Change (2008) 4 (3): 243–269.
Published: 19 September 2008
... organizations faced with similar pressures as to deal with those pressures require new and innovative ways of working. Originality/value This paper contributes to our understanding of the new organizational forms emerging in the public sector and the issues surrounding their implementation. The main...
