Purpose – This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company-wide enterprise resource planning system and off-the-shelf activity based costing software to create a uniform profitability management system within the...

Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...

Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...

Purpose – This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and off‐the‐shelf activity based costing software to create a uniform profitability management system within...