... underrepresented in prior research. Corresponding author Isabel Maldonado imaldonado@iscap.ipp.pt 23 07 2025 30 12 2025 06 02 2026 08 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Organisational change SMEs...

...) – influences accounting practices and organisational change to combat corruption in Bali’s government institutions, with potential broader applications. Design/methodology/approach Semi-structured interviews with 21 departmental leaders were analysed using thematic analysis to understand how Tri Hita...

... the landscape of sustainability disclosure standard setting. Integrated reporting Sustainability reporting Integrated thinking Organisational change Balanced scorecard Stakeholder capitalism ISSB It has been 20 years since the first examples of Integrated Reporting (IR) in practice, followed...

... 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. Integrated reporting Organisational change Reporting preparers Risk disclosure...

... practices act as drivers of organisational change. David Lindermüller can be contacted at: david.lindermueller@unibw.de 17 02 2020 13 11 2020 27 01 2021 18 02 2021 18 02 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only...

...Sof Thrane; Lars Balslev Purpose The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach The paper applies document analysis and retrospective interviews to trace...

... on criticizing the available frameworks and developing our proposed MAC contextual framework. Section 5 presents some concluding remarks. Management accounting change processes Organisational change Management accounting change Accounting and organizational change Management accounting practices...

..., and/or to improve incentives and structures motivating accountants to contribute with their information management expertise on all steps of the sustainability accounting process. © Emerald Group Publishing Limited 2015 Performance measurement Organisational change Sustainable management Management...

... to develop our implications for the change management research. Organisational change Institutional theory Strategic management Incentive management system Organisational agents and agency D21, D23, D74, L23 The key question addressed by this paper is: “How can change managers implement...

...Kim MacKenzie Practical implications – Originality/value – Keywords: Aspects of globalisation, Business strategy, Information technology and accounting, Organisational change Research type – Qualitative researchDegree – Doctorate of Philosophy (PhD)Institution – Queensland...

...David Marginson; Stuart Ogden The interplay between accounting and organisational change has been a topic of considerable interest in recent years. This paper is concerned with exploring the ways in which managers’ attitudes towards budgets may be influenced by processes of organisational change...

... and investigates the impact of financial incentives within hospitals, utilising a naturally occurring experimental situation that has arisen between the UK and Canada. © Emerald Group Publishing Limited 2005 Resource allocations Healthcare Organisational Change Journal of Accounting...

...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...