Exploring the implications of cloud‐based enterprise resource planning systems for public sector management accountants
M Carlsson‐Wall, L Goretzki, J Hofstedt… - Financial …, 2022 - Wiley Online Library
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 …
extent to which a cloud‐based enterprise resource planning (CERP) system enabled the …
Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey
Purpose This paper explores the role of the COVID-19 pandemic in the financial and
parliamentary accountability mechanisms of public-private partnership (PPP)“City Hospitals” …
parliamentary accountability mechanisms of public-private partnership (PPP)“City Hospitals” …
Steering digitalization and management control maturity in small and medium enterprises (SMEs)
This paper aims to study the effects (benefits) of digitalization on management control
systems and explore the factors affecting the relationship between digitalization and …
systems and explore the factors affecting the relationship between digitalization and …
Executives' perceptions of risk management disclosures and its determinants: a developing country perspective
Purpose The paper aims to provide insights into executives' perceptions of risk management
disclosures and such disclosures' determinants. The paper extends the emerging literature …
disclosures and such disclosures' determinants. The paper extends the emerging literature …
Shifting identities in the public sector: portraying the “new” public manager in the Italian setting
Purpose This paper aims to understand how training programs fostering discourses centred
on individuals' identity construction may turn resistance into a generative and enabling force …
on individuals' identity construction may turn resistance into a generative and enabling force …
[HTML][HTML] Integrating the balanced scorecard and enterprise risk management: Exploring the dynamics between management control anchor practices and subsidiary …
This paper analyses the interplay between the balanced scorecard (BSC) and enterprise
risk management (ERM) by employing a longitudinal case study of a large energy …
risk management (ERM) by employing a longitudinal case study of a large energy …
Risk driven innovation in the not so boring accountancy profession
M Cowling, CA Ambilichu, LS Yekini… - Journal of International …, 2024 - Elsevier
The accountancy profession is in a period of dynamic innovation driven change as new
information technologies reconfigure the way business is conducted and the services that …
information technologies reconfigure the way business is conducted and the services that …
Affect and reason in uncertain accounting settings: The case of capital investment appraisal
P Andon, J Baxter, WF Chua - Accounting & Finance, 2024 - Wiley Online Library
Affect is generally characterised as distinct from, and detrimental to, reason in investment
appraisal. This paper, in contrast, illustrates that affect is integral to reasoning, particularly …
appraisal. This paper, in contrast, illustrates that affect is integral to reasoning, particularly …
The emotive power of accounts during war time
IMPACT The study examines the emotive power of accounting on social media (SM) within
the context of war. The focus is on a Ukrainian charity and how it used joy-based and anger …
the context of war. The focus is on a Ukrainian charity and how it used joy-based and anger …
[PDF][PDF] Local governments as service ecosystems: Technology for accountability during the pandemic
The paper employs the Service Ecosystem Perspective (SEP) as a scientific framework to
investigate the relationships between technology and Local Governments (LGs) …
investigate the relationships between technology and Local Governments (LGs) …