Purpose – The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management...

Purpose – This paper aims to improve understanding of how management control systems (MCS) are influenced by local contexts in outsourcing relationships, drawing on a multi-layer analysis of embeddedness. Design/methodology/approach – Data were gathered through a field study of 15 Egyptian...

Purpose – The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the...

Purpose – The purpose of this paper is to analyze and critique the growing literature on record-keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work. Design/methodology/approach –...

The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its...