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This paper analyses the effects of implementing an Enterprise Resource Planning system (ERP) upon management control in two multinational organisations. How ERP was configured in each corporation created different forms of distance and relations between headquarters and the scattered subsidiaries. The construction of spatial and temporal separations (i.e.(More)
Despite widespread research on why and how organizations change, what constitutes change is often taken for granted. Its definition is avoided. Studies based on individuals' rational choice imply that change flows from purposive actions in accordance with an objective, external reality whereas contextualism argues that change results from institutional(More)
Recent work on Information Systems tries to reconcile the apparent homogeneity of Information Technologies (IT) with the heterogeneity of their use by recognising that users can render IT systems flexible and malleable. This paper advances theorisation of this apparent paradox by reflecting on the nature of IT, i.e. its ontology. Observations of an ERP(More)
The World Bank and the IMF have encouraged many less developed countries (LDCs) to pursue privatisation policies. Development economists and World Bank reports claim this facilitates development by improving controls within enterprises and external regulation of financial markets acting on external accounting reports. This paper questions these beliefs. It(More)
(2015) Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously. Auditing, This document is made available in accordance with publisher policies and may differ from the published version or from the version of record. If you wish to cite this item you are advised to consult the publisher's version.(More)
Empirical management accounting research increasingly mix qualitative and quantitative methods and combine theories generally associated with entrenched and arguably incommensurable paradigms. This type of research has received considerable criticism in the wider social sciences for failing to present a convincing case for the use of mixed methods research(More)
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