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11 – 20 of 29James Guthrie and Lee D. Parker
The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including…
Abstract
Purpose
The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature of AAAJ. As we have done since 1988 in AAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research.
Design/methodology/approach
The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published in AAAJ. It also elucidates the field of scholarship associated with AAAJ in 2016 as evidence of the patterning of recent research and publishing trends.
Findings
This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society.
Originality/value
This commentary reflects on developments in AAAJ and its community over three decades. The authors also address the wider AAAJ community, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees, AAAJ special issue editors, the editorial board, ad hoc reviewers, authors and supporters across AAAJ’s 30 years.
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This study aims to explain the transformation process from using regular enterprise resource planning (ERP) system into implementing Cloud ERP system in the UAE public sector.
Abstract
Purpose
This study aims to explain the transformation process from using regular enterprise resource planning (ERP) system into implementing Cloud ERP system in the UAE public sector.
Design/methodology/approach
The study uses a qualitative case study and analyzes the primary evidences from in-depth interviews with the case organization’s personnel. It conducts a thematic analysis of the interviews’ findings. Furthermore, the study uses secondary and tertiary resources from published sources comprising the case organization’s website and previous studies.
Findings
The findings demonstrated that the transformation process to Cloud ERP could result in different practical benefits in an organization’s controlling system, cost reduction and profitability. Conversely, results revealed that the effectiveness of implementing cloud ERP is dependable on the provider’s professionalism; hence resulting in issues related to minimized organizational independence. In addition, the paper’s findings provide evidenced clarifications about the controversial misconceptions of Cloud ERP’s privacy issues.
Research limitations/implications
The paper is exposed to the regular case studies limitations, as the study is a qualitative research studying one case company. Thus, the study findings should be strengthened by future quantitative researches on more companies with implying more statistical analysis.
Practical implications
The paper has important implications for practitioners and decision-makers, as it presents significant and reality-based information about Cloud ERP implementation’s benefits and drawbacks. It thus enhances decision-makers’ ability to make an appropriate and suitable decision about adopting the Cloud ERP in the public sector.
Originality/value
As Cloud ERP is still emerging, this study is one of the very few case studies that discuss and present some experienced benefits and issues related to Cloud ERP implementation in UAE Government. This study also uses transformation theory to analyze the data.
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Nizar Mohammad Alsharari, Mohammad Al-Shboul and Salem Alteneiji
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 users. It…
Abstract
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 users. It also provides a comparison between traditional and Cloud ERP systems.
Design/methodology/approach
The study uses qualitative case study and analyzes the primary evidences from in-depth interviews. It conducts a thematic analysis of the interviews' findings. Furthermore, the current study uses three groups of factors (technological, management and environmental) that are expected to be best determinants of the Cloud ERP implementation.
Findings
The findings provide an evidence that using the Cloud EPR system, as alternative to on premise traditional ERP system, is constructive to the success of organizations and improve the quality of their decision-making process. The findings also reveal that effectiveness of implementing Cloud ERP is reliable on the provider's professionalism; hence resulting in issues related to minimize organizational independence.
Research limitations/implications
This paper is subjected to case studies limitations, as it lacks rigor and generalization. The paper has important implications for practitioners and decision-makers alike as it presents real-life example about Cloud ERP implementation. It thus enhances decision-makers' ability to make a relevant reporting process in the small and medium enterprises (SMEs).
Originality/value
This study can be considered as a one of very few case studies that discusses Cloud ERP implementation in UAE organizations particularly SMEs. It also provides three groups of factors (technological, management and environmental) that are influenced by the Cloud ERP implementation.
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Georgios Makrygiannakis and Lisa Jack
The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change.
Abstract
Purpose
The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change.
Design/methodology/approach
A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study.
Findings
The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change.
Originality/value
This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.
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Garry D. Carnegie and Christopher J. Napier
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…
Abstract
Purpose
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.
Design/methodology/approach
The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.
Findings
The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.
Research limitations/implications
The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.
Originality/value
The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.
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Mohamed Ahmed Abobakr, Magdy Abdel-Kader and Ahmed Fouad Elbayoumi
This paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability…
Abstract
Purpose
This paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability performance, especially in Egypt as an emerging country.
Design/methodology/approach
The authors carried out an experimental study with a sample of 144 professional accountants of MPA, MBA and DBA students at two of the top universities in Egypt.
Findings
The results provide significant evidence that the integration of S-ERP systems and LM practices implementation improve sustainability performance. However, there is no significant evidence that S-ERP adoption contributes to the success of LM practices implementation.
Research limitations/implications
Because of the chosen research approach, this study is limited to use of a laboratory experiment design. Empirical evidence based on quasi experiments on a field setting would add value to the current literature.
Practical implications
Findings provide practical insights for the manufacturing sector managers into the benefits of integrating S-ERP systems and LM practices for sustainability performance improvement (e.g. reducing cost and waste, increasing operational efficiency). For ERP vendors, findings highlight how ERP vendors introduce “enablers” that incorporate LM best practices into their ERP systems and also how those vendors conform to the software sustainability criteria in the design of ERP applications.
Originality/value
Contrary to previous studies that addressed the individual impact of S-ERP systems and LM practices on performance, this paper experimentally gives an indication of the impact of concurrent implementation of S-ERP and LM practices on sustainability performance, especially in developing countries.
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Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is…
Abstract
Purpose
Expanding upon the special issue entitled “The special issue: AAAJ and research innovation”, published in 2012, this introduction to the second special issue of the genre is concerned with selected thematic special issues of AAAJ appearing during the second decade of publication from 1998 to 2007. The paper explores research innovation by means of the thematic issues addressed from this decade.
Design/methodology/approach
This paper provides a background to this special issue and an outline of the articles included. The issue features seven retrospective/prospective articles written by the guest editors of special thematic issues published during 1998 to 2007, supplemented where appropriate by other co-authors or, in one instance, by a new author team.
Findings
The guest editors and other contributing authors sought to identify and discuss the progression of each field since the AAAJ special issue was published, and to assess the impacts of the special issues to this progression, and to propose future research developments in the designated fields.
Research limitations/implications
This commentary on articles published is no substitute for carefully reading these contributions. The papers provide a comprehensive review of key developments in the literature until most recently and explore the opportunities for further innovative interdisciplinary accounting research.
Originality/value
This AAAJ special issue, and the earlier 2012 prototype, constitute a different approach to producing special issues, where the original special issues are revisited with a view to assessing research trends and impacts and to identifying research developments which are ripe for pursuing in each of these interdisciplinary accounting fields.
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