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 show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin. Design/methodology/approach: There were two groups of...

Purpose: The purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research. Design/methodology/approach: This paper is a reflection essay on management accounting. Findings: The author realized that the textbooks, because of the lack of...

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...

During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the...