... Social and environmental accounting Accounting systems Social accounting New Zealand Sustainable development Change management One of the reasons cited for the lack of detail is that most change research at the organisational level has been deductively theorised (Parker, 2005 , p. 849...

... A. Merchant can be contacted at: kmerchant@marshall.usc.edu © Emerald Group Publishing Limited 2006 Measurement Performance General management Market yield Accounting systems Balanced scorecard A commonly cited management axiom is “What you measure is what you get.” This axiom works...

.... The main aim of this paper is to explain the way in which ANT might contribute to case research in accounting by placing particular emphasis on accounting systems as technological objects within networks of sociotechnical relations (Bloomfield, 1995). The paper describes a research approach which places...

... to considerable research attention during the 1990s. The main interest has been directed at exploring change in: accounting systems, accounting techniques, the accountancy profession, and the role of an accountant (for general references to such work, see Chua (1995) and Bhimani (1996)). Most of this work, argues...

...S. Velayutham; M.H.B. Perera Notes that recently there has been growing evidence to suggest the existence of fundamental differences in the thinking behind Eastern and Western accounting systems and techniques. Observes, for example, that Western accounting practices, when implemented in an Eastern...

... of their thesis to Britain through an examination of the manuscript records of the Dowlais Iron Company. Determines that, at Dowlais, in the mid‐nineteenth century, the accounting system was used for administrative co‐ordination and managerial decision‐making purposes, but does not appear to have been used...

...Gary M. Cunningham Explores management control and accounting systems of three successfully competing companies to gain deeper insight and fill knowledge gaps. Results show that management control and accounting systems do exist which enhance successful competition. Common features are heavy...

...Richard C. Laughlin Accounting systems find their meaning and nature in the historical and social context of the organisations of which they are part. These social and technical aspects are amplified and their interrelationships traced through a specific study of the accounting systems...

...Kenneth R. Ferris; Mark E. Haskins The extant literature with regard to the impact of accounting systems on human behaviour is described. How accounting systems, the components of such systems and the information produced by such systems induce both intended and unintended behavioural outcomes...