...Mayada Abd El-Aziz Youssef; Habib Mahama Purpose The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting...

... on criticizing the available frameworks and developing our proposed MAC contextual framework. Section 5 presents some concluding remarks. Management accounting change processes Organisational change Management accounting change Accounting and organizational change Management accounting practices...

... accounting practices Sustainability accounting The recent two decades have witnessed a rapid development of sustainability accounting literature (Parker, 2011 ; Schaltegger et al., 2013). This interest has been driven by the desire to create more transparency about corporate impacts (Gray...

... as a theoretical framework to inform the analysis of the case. Findings The results show that the extranet facilitated changes in information availability and business process re‐design. The findings confirm that management accounting practices have changed in the case under study and show how management...