Purpose – The purpose of this paper is to improve the understanding of the rhetoric used to promote enterprise resource planning (ERP) systems, which are complex organisation-wide software packages inherently connected to the domains of management and organisation. Design/methodology/approach...

Purpose: This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective. Design/methodology/approach: Qualitative data from within the relationship are analysed in a legitimacy-theory...

Purpose: The purpose of this paper is to improve understanding of the work of management accountants in the context of a shared services centre. Design/methodology/approach: A single case study method is used and data are collected via semi-structured interviews and internal documents. The...

<Para ID="Par1">Although researchers of management control and accounting have extensively addressed the implications of enterprise resource planning (ERP) system adoption over the past decade, there is a paucity of research that explicitly pays attention to the legitimation of ERP system adoption. To extend...</para>

Purpose – This paper aims to address the reporting of validation and evaluation criteria in qualitative management accounting studies, which is a topic of critical debate in qualitative social science research. The objective of this study is to investigate the ways researchers have reported...

Parker (2002) argued that the formalized budgetary discourse in English language textbooks in the 1990s may restrict students' conceptions of budgeting and thereby block uninhibited budgeting change. This study concentrates on the budgetary discourse found in Finnish specialist business journals...

This paper introduces the budgeting climate concept and applies it to the case organizations' budgeting in order to understand the connections between budgeting activity and human behavior in their organizational and social context. The empirical phase comprised a longitudinal case study...

Purpose – The purpose of this paper is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design/methodology/approach – The paper is framed according to...