... Management accounting techniques SAP Small and medium-sized enterprises Technology-organization-environment (TOE) Contingency theory Saudi Arabia The importance of small and medium-sized enterprises (SMEs) to world economies is well recognized and reported. SMEs make up the largest business...

...Rafael Heinzelmann The paper demonstrates how a particular accounting logic – the Germanic accounting logic – gets diffused throughout the organization by the means of the SAP ERP system, and creates challenges for management accounting practices in local entities. The contribution...