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...

<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>