Virtual Special Issue: Accounting, accountability and sustainability in their changing socio-political contexts
The Journal of Accounting & Organizational Change (JAOC) proudly introduces this virtual special issue (VSI). A VSI features a collection of previously published papers in JAOC centered on a specific theme, highlighted on the journal’s homepage. The selected papers reflect the research type we typically publish. The JAOC editor hopes this collection will aid both new and experienced accounting researchers in exploring the links between accounting and organizational change. We focus on publishing high-quality studies that theorize about the design and function of accounting, auditing, accountability, performance management, and organizational change, considering their socio-political contexts.
JAOC aims to provide a platform for interdisciplinary researchers and practitioners to share information on current organizational changes and accounting practices across industry, government, nonprofit, and private sectors. JAOC promotes submissions from authors with similar objectives.
The journal welcomes empirical papers that incorporate interdisciplinary theories and methods. Alongside qualitative and case study articles, we encourage quantitative research as well, provided they are interdisciplinary and highly contextualized. Such studies should be grounded within social, cultural, institutional, political, and regulatory contexts, rather than focusing mainly on economics. Additionally, we publish review articles highlighting recent developments in accounting and organizational change research.
The editor welcomes submissions of new manuscripts exploring how technological advancements—such as AI, blockchain, robotic process automation, and data analytics—impact accounting and control processes, ESG, climate change, risk management, biodiversity initiatives and disclosures, performance management, and sustainability.
Zahirul Hoque
Editor-in-Chief
The following articles in this virtual issue are free to access until 20th May 2026:
Sustainability, environmental reporting, and ESG
Integrating sustainability – an institutional perspective on change
Budgeting and management control systems
Strategic alignment matrix: Supporting management coordination in complex organizations
Performance measurement/management and BSC
Integrated reporting
The use of integrated reports to enhance stakeholder engagement
Digitalization, innovation, ERP, AI, and accounting
Nonprofit/not-for-profit accounting
Public sector accounting and accrual accounting
Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states
Accounting and organizational change