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...

Global enterprise resource planning (ERP) programmes are usually initiated top‐down, butthe ubiquitous access to company process information leads to the empowerment of trainedemployees at all levels of the company. The success of current global ERP programmes dependson a wide range of...