Journal of Accounting & Organizational Change: Volume 14 Issue 2

Obituary

ERP systems and management accounting: New understandings through “nudging” in qualitative research

Gary Spraakman, Winnie O’Grady, Davood Askarany, Chris Akroyd

This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers…

Sustainability performance measurement inside academia : The case of a north Italian University

Caterina Cavicchi, Emidia Vagnoni

This paper aims to analyze the process of implementation of a sustainability performance measurement (SPM) system by a North Italian university, which was constructed based on a…

Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant

Steen Nielsen

This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant.

The adoption and benefits of life cycle costing

Thorsten Knauer, Katja Möslang

Although life cycle costing (LCC) is well established in theory and practice, little is known about the conditions of its adoption and its impact on the achievement of…

Forming and transforming shared services: the performativity of management devices

Daniel Harritz

This study aims to investigate the role of management devices in transformation processes. This was done by analysing how devices persuaded people into actions, resulting in…

Implementation of accrual accounting by Malaysian federal government: Are the accountants ready?

Suhaiza Ismail, Siti Alawiah Siraj, Shahril Baharim

The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal…