Enterprise resource planning systems have great potential for changing how companies are administered. In accepting that premise, this paper has two purposes: (1) to demonstrate the capacity of ERP systems to improve capital budgeting by specifying explicitly the intended impacts on revenues,...

Tobin's Q was studied for 127 years at the Canadian Pacific Railway (CPR) with qualitative and quantitative methods. Restrictive government-imposed freight rates, competition from trucks and cars, and changes to the demand for railway services led the CPR to diversify into unrelated businesses....

This paper examines the association between regional diversification and a firm's financial performance through a theoretical lens known as “excess capacity”, which is based on a historically embedded understanding of organizational capacity phenomena. An accumulated body of literature over...

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...

This paper seeks to show that the framing of qualitative research affects the responses received from respondents. Thirty-nine participants, including chief financial officers, from 20 major New Zealand firms were interviewed. The research demonstrates that framing the questions affects...