Examines the changing approach to implementing computer systems in organizations. The methodological problems involved are analysed from the original technically dominated approaches to the more recent behaviourally motivated ideas. The hypothesis is that in today′s much more complex world of...

British industry is dominated by accountants of one kind or another. However, it is argued, the writing is on the wall. The gradual erosion of the efficacy of management accounting systems has largely been a result of the blurring of an initially, historically clear demarcation between control...