Annotated Bibliography: Business Topics and Concepts 1
Annotated Bibliography: Organizational Issues in Finance and Accounting
Tawana M. Valle Otero
School of Business, Liberty University
BUSI702-B06
Dr. Richard Bell
02/02/2025
Annotated Bibliography: Business Topics and Concepts 2
Annotated Bibliography: Organizational Issues in Finance and Accounting
Do, T. T. T., & Tran, N. H. (2024). Influential factors on strategic management accounting
application and its influence on the business: Empirical evidence from a developing
market. Corporate & Business Strategy Review, 5(1), 463–472.
https://doi.org/10.22495/cbsrv5i1siart19
This article analyses the factors that determine the application of strategic management
accounting (SMA) and its effect on corporate performance in Vietnam. 147 listed firms are
analyzed using a mixed methods approach and structural equation modeling (SEM), PLS type. IT
utilization, participative decision-making, accountant qualifications, perceived environmental
uncertainty, and strategic orientation impact are important determinants for adopting SMA.
Results imply that these factors positively impact the implementation of SMA and the
improvement of financial performance. The study provides insight into SMA research into
developing markets by demonstrating that accounting strategic frameworks are important to
create and sustain competitive advantages in business operations.
The Corporate & Business Strategy Review is a peer-reviewed journal focusing on
empirical, theoretical research on corporate strategy. The journal utilizes management
accounting research to maintain current business language standards. Applied special
designation signals researchers to regard the study as crucial. Both authors, Thao Thi Thu Do
and Ngoc Hung Tran, practice research at the Industrial University of Ho Chi Minh City in
Vietnam. Research on strategic accounting has identified Tran through his 17 publications and
many citations.
The article delivers empirical data about SMA that addresses organizational finance and
accounting concerns regarding business strategy execution. Organizational structure combined
Annotated Bibliography: Business Topics and Concepts 3
with IT integration and external conditions influence financial decision-making processes.
Analyzing the factors that drive SMA adoption helps researchers establish suitable accounting
models to support competitive business environments.
Lai, A., & Stacchezzini, R. (2021). Organizational and professional challenges amid the evolution
of sustainability reporting: A theoretical framework and an agenda for future research.
Meditari Accountancy Research, 29(3), 405-429.
https://doi.org/10.1108/MEDAR-02-2021-1199
The article investigates both professional and organizational hurdles that emerge during
the integration of sustainability into corporate reporting practice. The article follows the
development of sustainability reporting from its inception into modern financial reporting
practices that integrate sustainable initiatives. The paper demonstrates how professionals
transform organizational fields by enlarging reporting areas and establishing new professional
entities while rewriting reporting standards, as described in Suddaby and Viale (2011).
Sustainability reporting has transitioned from an isolated practice to becoming fundamental for
corporate governance and accountability standards.
This source is very credible, coming from a peer-reviewed journal known as Meditari
Accountancy Research, which deals with accounting and organizational change. Alessandro Lai
and Riccardo Stacchezzini are associated with the Department of Business Administration of the
University of Verona regarding their corporate reporting and corporate reporting related to
sustainability. The article is recent (2021), and these changes are also current industry trends
and regulatory changes.
This article is relevant, especially in finance and accounting discussions confronting
organizational issues, as it addresses the changing place of sustainability reports in finance
Annotated Bibliography: Business Topics and Concepts 4
decision-making. It brings attention to these organizational shifts needed to integrate
sustainability and the financial changes the financial professional needs. The context provided
by this article is useful for research on how sustainability reporting produces challenges for
accounting professionals and restructures the organization, which serves as a useful resource to
understand the dynamic scene of corporate finance.
Ylä-Kujala, A., Kouhia-Kuusisto, K., Ikäheimonen, T., Laine, T., & Kärri, T. (2023). Management
accounting adoption in small businesses: Interfaces with challenges and performance.
Journal of Accounting & Organizational Change, 19(6), 46-69.
https://doi.org/10.1108/JAOC-07-2022-0100
This article explores small businesses' adoption of management accounting (MA)
practices and the difficulties in executing the practice. A mixed methods approach is used in the
study based on a sample of 502 small businesses to investigate how the adoption of MA is
related to organizational challenges and business performance. This indicates that the
percentage of small businesses suffering in MA because of organization, personnel, systems,
and resources is up to 78%. Although it is no simple matter, many companies invest in MA
systems since, in the end, this technology will greatly improve decision-making and solvency.
The source is credible as it is published in the Journal of Accounting & Organizational
Change, a well-respected, peer-reviewed journal. Affiliated with high-standing institutions, such
as Lappeenranta–Lahti University of Technology and Tampere University, the authors have
experience in management accounting and business performance. The study's publication in
recent years and findings are current and relevant to today's business environments.
Such a study of organizational issues appears relevant in the case of finance and
accounting, specifically small businesses. It allows us to understand the link between MA
Annotated Bibliography: Business Topics and Concepts 5
practices, lack of expertise, financial constraints, and system inefficiencies. The study also
reports on the relationship between successful MA implementation and business performance,
which is a significant resource for understanding the effect of financial management practices
on organizational success.
Hadi, N. U., & Abdel-Razzaq, A. I. (2023). Promoting sustainable learning among accounting
students: Evidence from field experimental design. Higher Education, Skills and Work-
Based Learning. https://doi.org/10.1108/HESWBL-03-2023-0058
In this study, demographic factors of gender, age, and academic classification were used
to investigate the attitudes of accounting students toward sustainability education. The research
was conducted using quantitative methods, and 132 accounting students from a Saudi Arabian
university were surveyed. Key findings indicate that sustainability in accounting education poses
no significant difference between male and female students’ attitudes. While little difference
was shown by age, there was a significant difference among academic classification (freshman,
junior, senior), and senior students had a higher appreciation of sustainability concepts,
regardless of gender. According to Perry's model of intellectual development, the research
found that students learn sustainability concepts in accounting education most effectively at the
senior level.
Published by Emerald, Higher Education Skills and Work-Based Learning is a
peerreviewed journal that concentrates on higher education and professional development. It
has a reputation for publishing quality research in education and professional training and
maintains high academic standards. Dr. Noor Ul Hadi, the lead author, has 81 publications and
1,470 citations, clearly highlighting the highest research experience. The authors are associated
with
Annotated Bibliography: Business Topics and Concepts 6
Prince Mohammad Bin Fahd University, adding their academic expertise to the study.
This article is relevant as its topics are directly related to organizational issues in finance
and accounting. The author discusses how educational institutions can incorporate
sustainability concepts into their accounting curricula. The results are useful in designing
accounting education to prepare professionals for implementing sustainable practices within
organizations.
Alsharari, N. M. (2023). The interplay of strategic management accounting, business strategy,
and organizational change: As influenced by a configurational theory. Journal of
Accounting & Organizational Change, 20(1), 153–176. https://doi.org/10.1108/JAOC-09-
2021-0130
This study discusses the relationship of strategic management accounting (SMA) with
organizational change using strategy, structure, and restructuring in the Jordan Customs
Organization (JCO) case. The research uses a qualitative case study approach to demonstrate
how SMA’s growth has gone beyond what traditional financial management entails,
transforming it into an integrated function of optimizing human resources, financial planning,
and customer relations. SMA affects organizational learning and can support strategic
decisionmaking, but at the same time, it can rigidize specific accounting routines.
The Journal of Accounting & Organizational Change is a well-established, peer-reviewed
journal by Emerald Publishing. This helps give academic weight to the fields of accounting and
management and makes organizational finance research relevant. Having published extensively
in accounting and finance and as a faculty member at Jackson State University, Nizar
Mohammad Alsharari 's research is credible because it has over 1,600 citations.
Annotated Bibliography: Business Topics and Concepts 7
This article is related to organizational finance and accounting since it analyses the effect
of SMA on strategic decision-making and structural changes. It offers knowledge about how
accounting shapes business strategies and is interesting for research on financial management
problems.
Waerness, K., Solstad, E., & Bertheussen, B. A. (2023). Trust-based management control in inter-
organizational relationships. Journal of Management Control, 34(3), 317–346.
https://doi.org/10.1007/s00187-023-00357-y
The study evaluates the position of trust in management control systems (MCS) which
operate between organizations. The analysis of an interfirm partnership between Norwegian
salmon companies demonstrates how collective values work as main control mechanisms that
decrease formal control requirements. The research implements Shapiro et al.’s (1992) trust
framework, demonstrating that trust develops from deterrence-based to identification-based
trust patterns during partnership development. This research confirms that trust enables
efficient teamwork while lowering monitoring expenses and produces better strategic planning
results.
The Journal of Management Control is a respected peer-reviewed publication that
releases top-quality studies concerning management accounting and control practices. This
prestigious academic journal maintains its recognition among business professionals to confirm
research integrity. The researchers worked at UiT, The Arctic University of Norway, a respected
educational establishment. The authors bring expertise from management control and
interorganizational collaboration, enhancing their research's reliability and evidence quality.
The discussion of trust's impact on organizational financial control mechanisms is
relevant in business/organization and management. The research offers useful knowledge about
Annotated Bibliography: Business Topics and Concepts 8
cost-effective financial oversight management that maintains operational performance during
organizational improvements in accounting operations.
Kallio, K.-M., Funck, E., & Kallio, T. J. (2023). Guest editorial: Accounting and performance
measurement in the age of rankings, quality assurance, accreditation, and excellence
frameworks. Journal of Accounting & Organizational Change, 19(4), 537–542.
https://doi.org/10.1108/jaoc-10-2023-216
Kallio, Funck, and Kallio (2023) present a study about public organizations' growing
dependency on accounting methods, performance evaluation frameworks, and ranking systems.
Through analysis, the writers explain that calculative practices drive decision-making by creating
transparent systems and delivering effective results with quality standards. The paper evaluates
the advantages and drawbacks of this approach by illustrating how it generates stress alongside
anxiety and the misplacing of quantitative measurement over emotional outcomes. The Issue
contains four research papers evaluating organizational benefits and challenges in the
healthcare sector and higher education through these analysis themes.
This peer-reviewed article is published in the Journal of Accounting & Organizational
Change, which maintains strict academic requirements. This special Issue dedicated itself to
performance measurement and rankings because it brings critical insights to discussions on
modern governance responsibility. The article authors, Kirsi-Mari Kallio, Elin Funck, and Tomi
J. Kallio, are connected to reputable academic institutions, including the University of Turku,
Lund University, and the University of Vaasa. The authors' significant contributions to
performance measurement and governance enhance the reliability of their research findings.
The reference is relevant to business organization and management research because it
provides insights into the effects of financial quantification on governance. The paper
Annotated Bibliography: Business Topics and Concepts 9
demonstrates why organizations must balance their performance metrics properly to prevent
adverse outcomes. Research and financial management practice benefit from this discussion
Annotated Bibliography: Business Topics and Concepts 9
about ranking systems and their organizational behavioral effects as it enables a better
understanding of accountability, transparency, and efficiency debates.
Annotated Bibliography: Business Topics and Concepts 10
References
Alsharari, N. M. (2023). The interplay of strategic management accounting, business strategy,
and organizational change: As influenced by a configurational theory. Journal of
Accounting & Organizational Change, 20(1), 153–176. https://doi.org/10.1108/jaoc-09-
2021-0130
Hadi, N. U., & Abdel-Razzaq, A. I. (2023). Promoting sustainable learning among accounting
students: Evidence from field experimental design. Higher Education, Skills and Work-
Based Learning, 14(2). https://doi.org/10.1108/heswbl-03-2023-0058
Kallio, K.-M., Funck, E., & Kallio, T. J. (2023). Guest editorial: Accounting and performance
measurement in the age of rankings, quality assurance, accreditation, and excellence
frameworks. Journal of Accounting & Organizational Change, 19(4), 537–542.
https://doi.org/10.1108/jaoc-10-2023-216
Lai, A., & Stacchezzini, R. (2021). Organizational and professional challenges amid the evolution
of sustainability reporting: A theoretical framework and an agenda for future research.
Meditari Accountancy Research, 29(3), 405–429.
https://doi.org/10.1108/medar-02-2021-1199
Thi, T., & Tran, N. H. (2024). Influential factors on strategic management accounting application
and its influence on the business: Empirical evidence from a developing market.
Corporate and Business Strategy Review, 5(1, Special Issue), 463–472.
https://doi.org/10.22495/cbsrv5i1siart19
Waerness, K., Solstad, E., & Bernt Arne Bertheussen. (2023). Trust-based management control in
inter-organizational relationships. Journal of Management Control, 34, 317–346.
https://doi.org/10.1007/s00187-023-00357-y
Annotated Bibliography: Business Topics and Concepts 11
Ylä-Kujala, A., Kouhia-Kuusisto, K., Ikäheimonen, T., Laine, T., & Kärri, T. (2023). Management
accounting adoption in small businesses: Interfaces with challenges and performance.
Journal of Accounting & Organizational Change, 19(6), 46–69.
https://doi.org/10.1108/jaoc-07-2022-0100
