Why use social theory to study accounting? -- Locating accounting in the social world -- Structure, agency and accounting -- Power, inequality and resistance -- Space, time and change -- Writing and designing empirical research with social theory -- Future directions

1. Why use social theory to study accounting? -- 2. Locating accounting in the social world -- 3. Structure, agency and accounting -- 4. Power, inequality and resistance -- 5. Space, time and change -- 6. Writing and designing empirical research with social theory -- 7. Future directions.

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...