This study examines a relatively neglected account of how Cloud ERP-induced dialectics are inherited by multiple logics and managed by professionals in IT and finance. Using logic multiplicity, this investigation was carried out in multiple case studies. Research data was collected through...

Purpose: The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time....

Purpose: This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international accounting standards board (IASB). This impact is examined in relation to...

Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to...