Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the … meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in … grounded theory in an emerging technology area of accounting, providing both an overview and critique of its implementation. We …

accounting, finance and financial management. They are, and they are regarded as, fundamental tools — an essential element of any …

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested … accounting must be reconfigured in a larger context under the subtle influence of social and environmental attractors. Therefore …, we consider that besides the principles exposed in traditional accounting, a set of principles that underpin the role of …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … accounting systems by Nobes 1983 and 1989. However, a new research on classification needs to be performed because of recent …

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants' tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …

outputs would have received the highest grades, especially in accounting where outputs from journals such as Critical … Perspectives on Accounting, which are highly rated in the ABS Guide, appear to have been downgraded by the RAE panel. The alleged … bias against accounting in the ABS Guide rests on a particular interpretation of citation impact factors for journals, and …

History guides and shapes thinking in a particular phenomenon, evaluation of government accounting and finance thoughts …