"Web technologies and mobile devices are driving enterprises to embark on a new wave of digitalization that is reshaping business and the global economy. Modes of data analysis in use now enable extreme corporate agility, swift strategic re-focus and fast resource allocation decisions across...

This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements â processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as the...

Scholars have in the past explored accounting transformations by appealing to a variety of theoretical positions, including notions of functional imperatives and economic ideals.In contrast, accounting change is analysed here as arising from a dynamic of both strategic pursuits and indeterminate...