The purpose of this research was to study the impact of enterprise resource planning (ERP) systems at large, profitable Canadian firms. Of the respondents, only 56.8% said their firms had ERP systems. Only 12% of those firms were deemed by respondents to have fully integrated ERP systems. There...

The purpose of this paper is to determine what employers require newly hired management accounting graduates to have in terms of information technology knowledge and skills. The management accounting curriculum literature was examined along with pronouncements from relevant professional...

Enterprise resource planning systems have great potential for changing how companies are administered. In accepting that premise, this paper has two purposes: (1) to demonstrate the capacity of ERP systems to improve capital budgeting by specifying explicitly the intended impacts on revenues,...

This paper examines the association between regional diversification and a firm's financial performance through a theoretical lens known as “excess capacity”, which is based on a historically embedded understanding of organizational capacity phenomena. An accumulated body of literature over...

This paper seeks to show that the framing of qualitative research affects the responses received from respondents. Thirty-nine participants, including chief financial officers, from 20 major New Zealand firms were interviewed. The research demonstrates that framing the questions affects...

Tobin's Q was studied for 127 years at the Canadian Pacific Railway (CPR) with qualitative and quantitative methods. Restrictive government-imposed freight rates, competition from trucks and cars, and changes to the demand for railway services led the CPR to diversify into unrelated businesses....

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is:...

This longitudinal case study examined how the balanced scorecard (BSC) was used to facilitate change within a professional service firm, illustrating the ideas presented by Kaplan and Norton in their 2001 and 2006 books. EES Consulting is an international engineering and environmental services...

This paper seeks to show how our understanding of the effects of EPR systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. In particular, we examine how their preamble influences participants and affects their responses to...