Management accounting and integrated information systems: A literature review
A Rom, C Rohde - International journal of accounting information systems, 2007 - Elsevier
In order to further advance research within management accounting and integrated
information systems (IIS), an understanding of what research has already been done and …
information systems (IIS), an understanding of what research has already been done and …
Management accountants and strategic management accounting: The role of organizational culture and information systems
W Hadid, M Al-Sayed - Management accounting research, 2021 - Elsevier
This study aims to contribute to the scant contingency theory literature on the determinants of
strategic management accounting (SMA) practices and the role management accountants …
strategic management accounting (SMA) practices and the role management accountants …
Performance measurement systems and the enactment of different institutional logics: insights from a football organization
M Carlsson-Wall, K Kraus, M Messner - Management Accounting Research, 2016 - Elsevier
This paper examines the role of performance measurement systems (PMS) in managing the
co-existence of different institutional logics in a football organization. We show that while the …
co-existence of different institutional logics in a football organization. We show that while the …
Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain
T Ahrens, CS Chapman - Contemporary accounting research, 2004 - Wiley Online Library
While some field studies have suggested that management control systems can be used
simultaneously to make organizations more efficient and more flexible, the contingency …
simultaneously to make organizations more efficient and more flexible, the contingency …
Accounting information and managerial work
M Hall - Accounting, Organizations and Society, 2010 - Elsevier
Despite calls to link management accounting more closely to management (Jonsson, 1998),
much is still to be learned about the role of accounting information in managerial work. This …
much is still to be learned about the role of accounting information in managerial work. This …
On the convergence of management accounting and financial accounting–the role of information technology in accounting change
J Taipaleenmäki, S Ikäheimo - International journal of accounting …, 2013 - Elsevier
In this article we theorize and conceptualize the recent convergence of management
accounting (MA) and financial accounting (FA) with the advancements in information …
accounting (MA) and financial accounting (FA) with the advancements in information …
The choice of interactive control systems under different innovation management modes
J Bisbe, R Malagueño - European Accounting Review, 2009 - Taylor & Francis
This paper contributes to the recent levers of control (LOC) literature on the relationships
between innovation and management accounting and control systems (MACS) by …
between innovation and management accounting and control systems (MACS) by …
Management accounting in the manufacturing sector: Managing costs at the design and production stages
This chapter analyzes the empirical research literature on management accounting in the
manufacturing sector including the development as well and manufacturing phases of the …
manufacturing sector including the development as well and manufacturing phases of the …
ERP in action—Challenges and benefits for management control in SME context
ERP systems have fundamentally re-shaped the way business data is collected, stored,
disseminated and used throughout the world. However, the existing research in accounting …
disseminated and used throughout the world. However, the existing research in accounting …
The strategic competence of accountants and middle managers in budget making
This paper aims to advance the notion of the “situated functionality of numbers”(Ahrens &
Chapman, 2007) by investigating the practical knowledge of strategy which shapes the …
Chapman, 2007) by investigating the practical knowledge of strategy which shapes the …