The study was designed to address specific gaps in the literature by identifying a
comprehensive set of antecedents and characteristics with respect to the roles of …

This paper aims to examine how the adoption of a new Enterprise Resource Planning (ERP)
system challenges the definition of the expertise and roles of accountants within …

The strategic management literature indicates that there is high variety in the form and
nature of strategic processes within organizations. By contrast, writers on strategic …

The purpose of the interdisciplinary perspectives on accounting (IPA) project is to have an
impact on the theory and practice of accounting as well as the surrounding social processes …

How actors embedded in institutions can change those institutions is known as the paradox
of embedded agency. Although academic interest in embedded agency has increased in …

This paper examines the role of accounting in management–labour relations within the
context of contemporary moves to re-conceptualise and reorganise manufacturing …

Purpose–The purpose of this paper is to use Actor Network Theory to explore the role of
management accounting systems (MAS) in the construction of business strategy …

Digital accounting systems and information technology in the public sector: mutual interaction
| Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

This paper is initially informed by an institutional sociological framework to analyze changes
in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during …

This paper demonstrates the usefulness of theoretical triangulation in exploring a case study
of accounting and organizational change at the Electricity Trust of South Australia (ETSA) …