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 …

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 …

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 …

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 …

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 …

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 …

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 …

Management accounting in the manufacturing sector: Managing costs at the design and production stages

T Davila, M Wouters - Handbooks of management accounting research, 2006 - Elsevier
This chapter analyzes the empirical research literature on management accounting in 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

H Teittinen, J Pellinen, M Järvenpää - International Journal of Accounting …, 2013 - Elsevier
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 …

The strategic competence of accountants and middle managers in budget making

B Fauré, L Rouleau - Accounting, Organizations and Society, 2011 - Elsevier
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 …