Portuguese Abstract: O objetivo desse estudo foi analisar a significância das relações entre o uso dos artefatos gerenciais e as características organizacionais das empresas do setor hoteleiro da cidade de João Pessoa (Brasil). Para atingir o objetivo proposto, realizouse uma pesquisa...

Purpose: To examine the potential of strong structuration theory in management accounting research.Design/methodology/approach: The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the...

The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and...

Purpose – The aim of this paper is to present a reinforced version of structuration theory, known as strong structuration theory, set out in Stones as a disciplined approach to qualitative case study research in the organization, management and accounting fields. This framework challenges the...

The Registered Social Landlord (an independent housing association in the UK) examined here was widely recognized as providing an example of good governance. The organization was using extensive internal reporting, both corporate and quasi-governmental in language, to try to accurately capture...