...) – influences accounting practices and organisational change to combat corruption in Bali’s government institutions, with potential broader applications. Design/methodology/approach Semi-structured interviews with 21 departmental leaders were analysed using thematic analysis to understand how Tri Hita...

...Rafael Heinzelmann By introducing the notion of accounting logic, we contribute to the ERP literature by shedding light on the conceptual accounting dimension of ERP systems and on how this dimension affects accounting practice. The case of the SAP R/3 demonstrates that the accounting modules...