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You can now keep track of new articles from Journal of Accounting and Organizational Change on your personalized homepage!
Purpose – Is the natural environment a stakeholder of the firm? And is there a business case for achieving sustainability? The purpose of this paper is to trace a tripartite relationship, involving environmental disclosure, environmental performance, and financial performance of environmentally...
Purpose – Prior to the sudden collapse of large companies following the turn of the century and the implication that the auditing of these enterprises had failed, the large public accounting firms sought to re‐engineer the audit. A comprehension attempt to convert that which had been designed...
Purpose – The paper aims to explore how managers change their strategic view so that they come with a better understanding of the strategy. It uses two proxies for such understanding: balance in beliefs (taken from performance measurement system literature) and consensus on strategic priorities...
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