Purpose Academic interest in role changes of management accountants (MAs) has
increased during the past two decades. Role changes imply identity reconstructions as they …

The world faces to the problem of integration between sustained business functions. The
sustainability data is not sufficiently integrated and used for decision making. To solve this …

The paper theorises how a new actor of a firm can drive the institutionalisation of a new role
for management accountants. Drawing on institutional theory and using insights from a …

Purpose This study aims to explain the implementation of Cloud enterprise resource
planning (ERP) system and underlying factors and challenges that might be practiced by the …

Based on a case study of a large Swedish local government municipality, we explored the
extent to which a cloud‐based enterprise resource planning (CERP) system enabled the …

Following the resource-based view, this research empirically explores the role of formal and
informal management control in mobilizing export resources to develop export capabilities …

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 …

Accounting has been identified as a key area to inform managers seeking to transform
businesses towards sustainability. Empirical research, however, shows that management …

Purpose–This paper aims to, with the continuous take-up of sustainability issues by
companies and with the growing experience companies gain in dealing with this topic, raise …

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 …