in the political process that accounting information systems must pass through in order to become established as an …

intermediate subsidiary between an accounting-oriented Western parent and subsidiaries in the Baltic countries and Russia is used … to discuss how accounting can be used to link the divergent social systems of the different parts of the corporation. The … present study extends the sociology-based accounting literature studying the power of expert systems. In particular, the …

We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records …, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history … accounting history in three ways: providing useful thoughts experiments valuable to researchers interested in the development of …

accounting systems. The situation is made complex due to the fact that in military organisations, accountants' tasks have … traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and … study consists of project memos and interviews with people involved in designing and implementing ERP-linked cost accounting …

In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at … theory leads us to believe that managerial accounting systems may be converging due to the pressures from the institutions …, the convergence in the two case hospitals has been a convergence of names of accounting systems rather than of the methods …