Purpose – The purpose of this paper is to describe and critically evaluate the systems of accounting and accountability … for the Constituency Development Fund (CDF) in Kenya. It suggests a new framework of accounting and accountability that … accounting and accountability are skewed towards the needs of centralized national planning and development, contrary to its …

Purpose – The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also … evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision … potential of future ES applications in accounting practice.  …

The accounting profession is playing a major role in promoting or enhancing productivity in organisations. This article … productivity, such as establishing accounting and operational control systems and advising management on methods to improve …

Explores management control and accounting systems of three successfully competing companies to gain deeper insight and … fill knowledge gaps. Results show that management control and accounting systems do exist which enhance successful … marketing and accounting functions and with substantial accounting‐type activity, notably activity based cost accounting …

Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries … that, at Dowlais, in the mid‐nineteenth century, the accounting system was used for administrative co‐ordination and …, was able to develop and utilize the accounting system in other ways; also suggests that accounting in Britain may have …

The extant literature with regard to the impact of accounting systems on human behaviour is described. How accounting …

/methodology/approach – This paper conducts a structured literature review and aims at mapping the use of theories in the field. The authors assess … the current state of research, looking in more details at popular theories, and propose possible future avenues for the … macro theories (resource-based view (RBV), stakeholder theory and institutional theory) having implications on the …