A. Kholeif & M. Abdel 
Enterprise Resource Planning 
Implementation and Management Accounting Change in a Transitional Country

An investigation into the process of management accounting change triggered by IT implementation, comparing Enterprise Resource Planning with custom software in relation to change in management accounting rules and routines. This empirical study is based on four real cases from a transitional country (Egypt).

Содержание

Introduction Literature Review Theoretical Framework Research Methodology and Methods Background of the Empirical Study: the Transformation of Extra-Organisational Institutions in Egypt ERP Vs. Custom Software and Change (Transformation) and Stability (Continuity) in Management Accounting Rules and Routines ERP Vs. Custom Software and the Operation of the Dialectic of Control Summary and Conclusions Bibliography Appendices

Об авторе

DR. AHMED O. KHOLEIF is Lecturer of Accounting and Auditing at the University of Alexandria, Egypt. His current research interests include Enterprise Resource Planning systems, management accounting change, structuration theory, and institutional theories. He has publications in some international conferences and journals such as Qualitative Research in Organizations and Management: An International Journal of Accounting and Organizational Change.

DR. MAGDY G. ABDEL-KADER is a Senior Lecturer at Brunel University, UK. His main research interests include management accounting and capital investment decisions. He has published in international journals such as Management Accounting Research and British Accounting Review. He is a co-author of books on investment decision in AMT and performance evaluation of new product development teams and co-editor of a book on performance evaluation of shop floor workers.

PROFESSOR MICHAEL J. SHERER is Professor of Accounting and Auditing at the University of Essex, UK. His current research interests include the impact and evaluation of cultural investment; the value of auditing in corporate governance, and business planning in universities. He has written two books on auditing and has published articles in major international journals.