Ever since Giddens' structuration theory (ST) was introduced into the accounting literature
some 25 years ago, it has strengthened its position as one of the major schools of thought …

This paper addresses a gap in the literature by providing reflective and critical insights into
the experiences during two PhD qualitative studies which adopted different approaches to …

Purpose It is difficult to develop an overall picture of the practice of management accounting
(MA) in farms and farm enterprises (FEs) because little research has been published on the …

This paper examines the contributions Management Accounting Research (MAR) has (and
has not) made to social and critical analyses of management accounting in the 25 years …

Twenty five years ago, Giddens' structuration theory (ST) was introduced into accounting
research as a reaction to the history-less, apolitical and technical-efficiency focus of …

This paper examines how dynamic capabilities evolve in relation to familiness resources in
order to facilitate family business growth and the way the context underpins dynamic …

This paper has two aims. On the one hand, it adds to a growing but still sparse literature on
the work practices of the leader of the accounting and finance function or the chief financial …

The implementation and use of Enterprise Resource Planning (ERP) systems raise
fundamental questions about the role of management accountants in an organisation. The …

This book is available as open access through the Bloomsbury Open Access programme
and is available on www. bloomsburycollections. com. It is funded by the University of Otago …

The accounting literature has used agent-centered and structure-centered theories to
explain the design, operation and consequences of budgeting systems. These perspectives …