Purpose – The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance...

Purpose – The intent of microfinance institutes (MFIs) in developing countries is to provide loans to very poor people in order to help them transform their lives. MFIs tend to receive subsidies; sustainability is being sought to free MFIs from non-market dependencies. Sustainability is...

Purpose: This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA). Design/methodology/approach: A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended...