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EbookBell Team
4.1
10 reviewsISBN 10: 0230516017
ISBN 13: 9780230516014
Author: A Kholeif, M Abdel, M Sherer
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).
Chapter 1 Introduction
1.1 Introduction
1.2 Management accounting change and ERP
1.3 Research objectives and questions
1.4 Theoretical framework – selection and justification
1.4.1 The selection of theoretical framework
1.4.2 Justification of selected theoretical framework
1.5 Research methodology and methods
1.6 Egypt as a transitional country and ERP
1.7 The significance of the research
1.8 The structure of the book
Chapter 2 Literature Review
2.1 Introduction
2.2 Enterprise Resource Planning (ERP) systems
2.2.1 Scope of ERP systems
2.2.2 Life cycle of ERP systems
2.2.3 Benefits and limitations of ERP systems
2.3 ERP and management accounting innovations: opportunities and limitations
2.3.1 Business Process Re-engineering
2.3.2 Total Quality Management and the cost of quality
2.3.3 Activity-based costing and management
2.3.4 Benchmarking
2.3.5 Strategic management accounting and balanced scorecard
2.3.6 Value chain analysis and supply chain management
2.3.7 Theory of constraint and throughput accounting
2.3.8 Just-in-Time systems and materials resource planning
2.4 Philosophical and theoretical approaches to management accounting change
2.4.1 Pure approaches
2.4.2 Mixing research approaches (Triangulation)
2.5 Research issues on ERP and management accounting change
2.5.1 ERP systems as a change agent
2.5.2 Empirical evidence on ERP and management accounting change and stability
2.5.3 Gaps in literature and research questions
2.6 Summary and conclusions
Chapter 3 Theoretical Framework
3.1 Introduction
3.2 Structuration theory: core concepts
3.3 Structuration theory and management accounting change and stability
3.3.1 Social change and stability in structuration theory: critical evaluation
3.3.2 Structuration theory and management accounting stability
3.3.3 Burns and Scapens’ institutional framework as an extension of structuration theory to addres
3.4 Structuration theory and information technology
3.4.1 IT status in structuration theory: a critical evaluation
3.4.2 IT models in IS literature
3.4.3 Structuration theory and empirical evidence on IT in accounting literature
3.5 Structuration theory and its extensions: implications for the current study
3.5.1 Structuration theory and the current study
3.5.2 IT models in IS literature and their role in the current study
3.5.3 New institutional sociology theory and the current study
3.5.4 Burns and Scapens’ (2000) framework in relation to the current study
3.5.5 The theoretical framework and research questions
3.6 Conclusion and summary
Chapter 4 Research Methodology and Methods
4.1 Introduction
4.2 Research methodology, theory and research method selection
4.3 Case study method: definition and justification
4.4 Pilot study
4.5 Multiple-case design and site selection
4.6 Data collection methods
4.6.1 Design of interview questions and theoretical framework
4.7 Limitations of the case study method
4.8 Summary and conclusion
Chapter 5 Background of the Empirical Study: The Transformation of Extra-Organisational Institutions
5.1 Introduction
5.2 The privatisation programme and the transformation of extra-organisational institutions governin
5.2.1 The privatisation programme
5.2.2 Background information on state-owned enterprises under study
5.3 The Industrial Modernisation Programme and the transformation of extra-organisational institutio
5.3.1 The Euro-Mediterranean Partnership and the Industrial Modernisation Programme
5.3.2 Background information about government agencies under study: Industrial Modernisation Centre
5.4 State-budget reform programmes and the transformation of extra-organisational institutions gover
5.4.1 The Egyptian Ministry of Finance and state budget reform programmes
5.4.2 Background information about government agencies under study: Egyptian sales tax department
5.5 Conclusion
Chapter 6 ERP vs. Custom Software and Change (Transformation) and Stability (Continuity) in Manageme
6.1 Introduction
6.2 ERP and change and stability in management accounting rules and routines
6.2.1 ERP and management accounting change in IMC as path-dependent processes: action, routines and
6.2.2 Comparison of ERP and accounting stability in NEEASAE with ERP and associated accounting chang
6.3 Custom software and change and stability in management accounting rules and routines
6.3.1 Custom software and management accounting change in ESTD as a path-dependent process: action,
6.3.2 Comparison of custom software and accounting stability in AQF with custom software and associa
6.4 Discussion
6.5 Conclusion
Chapter 7 ERP vs. Custom Software and the Operation of the Dialectic of Control
7.1 Introduction
7.2 ERP and the operation of dialectic of control
7.2.1 ERP and the operation of dialectic of control in IMC
7.2.2 Comparison of the operation of dialectic of control in NEEASAE and IMC
7.3 Custom software and the operation of dialectic of control
7.3.1 Custom software and the operation of dialectic of control in ESTD
7.3.2 Comparison of the operation of dialectic of control in AQF and ESTD
7.4 Discussion
7.4.1 ERP vs. custom software and the dialectic of control at the hierarchical level
7.4.2 ERP vs. custom software and the dialectic of control at the professional level
7.5 Conclusion
Chapter 8 Summary and Conclusions
8.1 Introduction
8.2 Summary of research findings
8.3 Implications and recommendations
8.4 Research contributions to knowledge
8.5 Limitations of research
8.6 Future research opportunities
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Tags: A Kholeif, M Abdel, M Sherer, Enterprise, Planning