Journal of Accounting & Organizational Change: Volume 13 Issue 2

Accounting logics as a challenge for ERP system implementation: a field study of SAP

Rafael Heinzelmann

This paper aims to investigate the accounting logic inscribed in the SAP enterprise resource planning (ERP) system and how this accounting logic becomes effective in…

Eco-control change and environmental performance: a longitudinal perspective

Jean-Francois Henri, Marc Journeault, Carl Brousseau

The aim of this longitudinal study is to quantitatively examine the impact of changes in the mix of eco-controls. More specifically, the purpose of this study is twofold. First…

CFO and finance function: what matters in value creation

Laura Zoni, Federico Pippo

According to the chief financial officer (CFO) of IBM Global Survey (2010), only few integrated finance organizations (IFOs) and only some CFOs’ role (Value Integrators) allow…

Tensions in managerial attention in a company in crisis: How tightening budget control resulted in discomfort zones for line managers

Anatoli Bourmistrov, Katarina Kaarbøe

The purpose of this paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top and line…

Drivers of management accounting adaptability: the agility lens

Ogan M. Yigitbasioglu

Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management…

Changing control and accounting in an African gold mine: An emergence of a new despotic control

Mathew Tsamenyi, Trevor Hopper, Shahzad Uddin

The paper aims to examine accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times and whether the framework of…