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...

In examining a company for 335 years, Management Accounting at the Hudson's Bay Company: From Quill Pen to Digitization finds five significant management accounting changes. Each difficult to make change was made for significant strategic and survival reasons. Thus, the focus is on the making...