This paper aims at examining how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organisations. By drawing on structuration theory, as we rely on the notion of duality of structure for insights into the processes by which new accountants’ practices and positions emerge, we indicate that the three levels (...

The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing b...

Despite the extensive research in human capital management and performance measurement, intelligent treasoning mechanisms, which integrate human resource (HR) practices into strategic-level shareholder decisions, are still emerging. This paper discusses a novel approach of designing a decision-modeling tool, which assesses the impact of contemporary human resource management (HRM) practices to ...

Providing effective wound care to clients within the Australian context poses a number of challenges. For the clinician keeping abreast of continually changing arrays of products and supporting evidence is often daunting. For the client making sense of often conflicting advice and managing the personal costs of their treatment poses a significant challenge. For the health care provider providin...

The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...

Each of three case study companies volunteered generous amounts of information to this report as well as considerable hours for in-depth reviews. At Commonwealth Edison, Tom Tramm led the effort to provide detailed insights into the company's life cycle costing practices. At Andersen Corporation, Dale Olson provided technical contributions and coordinated the Andersen in-house reviews. Thanks a...

This paper draws on the work of Streeck and Schmitter (1985) and its subsequent use by Puxty, et al (1987) to analyse the development of accounting regulation in the U.K. public sector. It provides an extension to prior literature through the application of a framework, based on modes of social order, to investigate divergence in the approaches to accounting regulation between the public and pr...

Purpose – To examine whether the framework of management accounting transformations in Hopper et al. (2009) applies to accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times. Design/methodology/approach – Mixed data sources are used, namely interviews, observations of practices, historical documentation, company reports, and researc...

Purpose – To examine whether the framework of management accounting transformations in Hopper et al. (2009) applies to accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times. Design/methodology/approach – Mixed data sources are used, namely interviews, observations of practices, historical documentation, company reports, and researc...