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Purpose The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs. Design/methodology/approach Structural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses. Findings The findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs. Practical implications The results encourage organizations to adopt BI&A to reap the full benefits of ERP. Originality/value In contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.

The study aims to investigate the effect of several sustainability indicators on firms’ value. Panel data of 1914 observations from the UK and Turkey from 2016 to 2021 with a fixed effect model are used to estimate the results. The findings reveal that ESG indicators associate significantly with firms’ value. However, ESG indicators exhibit a stronger significant association with Tobin’s Q than stock prices and market-to-book value. This indicates that sustainability indicators are linked to the firm’s overall market value and the long-term run market valuation rather than just the stock market value. The results also reveal that while board independence, board expertise, and diversity exhibit a significant and positive association with firms’ value, board size negatively affects firms’ value. The current study provides unique contributions and comprehensive evidence based on different institutional and country sustainability enforcement statuses. It offers empirical implications for regulatory authorities and other developing countries to provide a comprehensive ESG reporting framework.

Purpose – This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations. Design/methodology/approach – Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillard et al., 2004); and power and politics mobilization (Hardy, 1996). Findings – The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level. Research limitations/implications – The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined. Practical implications – The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike. Originality/value – The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.

Purpose This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management accounting techniques (MATs), namely, performance measurement techniques (PMTs) and cost measurement techniques (CMTs). Design/methodology/approach Structural equation modeling was used to analyze data from a cross-sectional survey of 136 firms in the United Arab Emirates (UAE). Findings The findings show a direct positive impact of state-type construct on MCS characteristics, and that MCS characteristics partially mediate the reported significant relationships between state type and the use of PMTs. While the findings show a similar positive relationship between state type and CMTs, MCS characteristics do not mediate this relationship. Research limitations/implications Although these results are affected by limitations associated with the survey method used, they are useful in explaining the necessary conditions supporting the use of MATs in general and performance measurement techniques in particular. Practical implications The study uses a cross-section of companies in the UAE, an attractive global investment destination, as its sample. The results can help investors better understand the choice of MATs in the UAE and its relation to MCS characteristics. Originality/value This study contributes to management accounting literature by determining the mediating role of MCS characteristics on the relationship between state type and the choice of two sets of MATs, whereas existing literature assumes a direct relation between the two.

Purpose The purpose of this paper is to explain the processes of management accounting change (MAC) in the Jordanian Customs Organization (JCO) within its social context following public sector reforms. It focuses on the regulative way in which a new accounting system of government financial management information system (GFMIS) was implemented throughout three levels of an institutional framework. Design/methodology/approach The paper uses an interpretive case study in which the GFMIS was imposed by the government. It draws on a framework that comprises three institutional approaches: old institutional economics; new institutional sociology; and power mobilization. Findings In the JCO case, the GFMIS contributed effectively to the development of a comprehensive approach to the preparation of the budget while it works to facilitate the estimated process of expenditures and revenues. The study recognizes that the implementation of GFMIS may have emerged primarily as a response to external political and economic pressures. The MAC was carried out in the “from-top-to-bottom” level of institutional analysis, which confirms the “path-dependent” and evolutionary nature of the change. It concludes that the evolutionary MAC in the JCO case study was not only a decorative innovation in management accounting, but was also represented in the working practices. It has produced comprehensive and timely information about strategic planning, chart of accounts and classification of assets, liabilities, and revenues and expenses at all levels of management and programs. The study also confirms that management accounting is not a static phenomenon but one that changes over time to reflect new systems and practices. Research limitations/implications The need for having an integrated GFMIS in the authors’ case arises from two key dimensions: increasing pressures from the International Monetary Fund to improve fiscal management and reporting, and the government needs to respond to the demand of better information disclosure. GFMIS has provided an integrated solution for public financial management through the automation of the entire life cycle of budget preparation, budget execution, and financial reporting. The system operates across all budget organizations to ensure transparency and accountability in all public resources transactions, including allocation, use, and monitoring. Hence, it has important implications for policy decision makers through linking all budget organizations, for the purposes of supporting the process of decision making in an informed manner. The study has important implications for the ways in which change dynamics can emerge, diffuse, and implement at three levels of institutional analysis. It also explains the interaction between the external origins and internal accounts, which identified that GFMIS is both shaped by, and is shaping, wider socio-economic and political processes. Originality/value This study fills a gap in the literature, as it explains the processes of MAC associated with the introduction of GFMIS in the JCO within its social context. It recognizes the institutional pressures that affected the emergence and diffusion of GFMIS and how they interacted through three levels of institutional analysis.

Purpose – This paper aims to, using the concept of “modes of mediation”, examine how different roles for accountants are “made present” in an Egyptian manufacturing company. The paper introduces the notion of “modes of mediation” as a different perspective for the opposing popular archetypes of accountants: “bean-counter” versus “business partner”. Modes of mediation emphasise the materiality of artefacts, entities and technologies, as well as organisational space and spatial settings. Design/methodology/approach – The paper draws on a field study in an Egyptian manufacturing company where accountants are engaged as business partners and involved in operations planning and decision-making. The data were collected over a period of four years through participant observation, interviews and ethnographic techniques. Findings – The paper reveals the relational nature of accountants’ calculative agency and shows how roles of accountants are intimately associated with a web of technologies and artefacts, as well as spatial working arrangements that represent particular “modes of mediation”. Research limitations/implications – The concept of “modes of mediation”, which is still under-explored in the role change literature, is useful in studying the roles of accountants. It enriches our understanding of the wider involvement of accountants in business decision-making that goes beyond the major drivers of role change and deliberate interventions discussed in the existing literature. Originality/value – The paper contributes to the literature on role change by drawing attention to the way in which different modes of mediation, involving certain material and spatial arrangements, enact different forms of calculative agency. Minor alteration to these arrangements can result in a wider involvement of accountants in business decision-making.

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two sets. The societal institutions include six factors categorised in three main groups: cultural conventions, state structures and policies and skill development and control. The MCS characteristics consist of four factors which are: reliance on formal rules, control over the behaviour of employees, involvement of subordinates in target setting and performance evaluation and scope of information used in performance evaluation. Design/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level. Qualified accounting officials and managers are surveyed. The Kruskal-Wallis test, Spearman’s partial correlation and multiple regression are used for data analyses. Findings – Findings reveal the characteristics of the UAE societal institutions and the MCS in UAE organisations. They also reveal significant associations among four of the societal institution factors and most of the MCS characteristics. The results highlight the role played by the government structures and policies group in influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model. Research limitations/implications – The results of this study are restricted by the typical constraints associated with the survey method. The obtained results have implications for researchers and managers in facilitating the understanding of the relations among the various societal institutions and the MCS characteristics. Originality/value – This research, to the best of the authors’ knowledge, provides significant new empirical evidence into the relation between societal institutions and MCS characteristics in a non-Western economy.

This study aims to investigate the relationship between corporate social responsibility (CSR) and Jordanian firm performance. CSR is measured using three dimensions: philanthropy, community, and environment. Meanwhile, firm performance is measured by two accounting-based measurements; Return on Assets (ROA) and Return on Equity (ROE). We employ the legitimacy theory as a theoretical perspective for the current study. The data included 200 observations of 100 service and industrial Jordanian companies listed on the Amman Stock Exchange. SPSS is used for data analysis. The results indicate a significant positive association between community and environment with both ROA and ROE. However, Philanthropy does not significantly affect ROA and ROE. Additionally, Jordanian companies seem to apply \"form\" when it comes to philanthropy. Organizational legitimacy is their principal management objective, not improving philanthropy disclosure practices. However, regarding community and environmental disclosures, firms seek organisational legitimacy by adopting substantive changes to the information content of such parameters. This study's contributions are twofold. First, we expand the literature by exploring the effect of CSR disclosure on firm performance in an emerging economies context. Secondly, to our knowledge this is the first study that examines whether managers use CSR disclosures as symbolic or substantive actions to gain organisational legitimacy. As a practical implication of this study, investors should consider the companies' community and environmental CSR activities when making investment decisions. Future research may include the mediating or moderating effect of other variables on the relationship between CSR and firm performance.

Purpose - The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet.Design methodology approach - Old institutional economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the case.Findings - The results show that the extranet facilitated changes in information availability and business process re-design. The findings confirm that management accounting practices have changed in the case under study and show how management accountants have become more involved in planning and control. The case highlighted some factors that facilitate the natural processes of routinisation and institutionalisation over time.Research limitations implications - It could be argued that one limitation of this research is related to the gap between the change in leadership in TexCo (1993) and the timing of the visits (2001, 2002, 2003 and 2005). However, this problem has been minimized by crosschecking memories of events through interviews. Another limitation of this study is that the author was not allowed to review some of the financial documents in TexCo. However, the author tried to verify the financial figures given by them through inter-subject checking.Originality value - This paper fills a gap in the literature as it focuses on the process of management accounting change associated with the implementation of business-to-business (B-to-B) e-commerce. The findings, indicate that the B-to-B e-commerce has facilitated the change in the management accounting practices towards decision support and control. Implementing the B-to-B e-commerce system in TexCo facilitated greater control over inventory and invoicing. It improved the planning process through providing the accountants with accurate and real time information about sales, receivables, cash collection and inventory turnover. The system also facilitated the settlement process, the performance evaluation of TexCo's exhibitions; and saved the time and effort of the accountants during the stocktaking process. The case suggested that there are some factors that may facilitate the processes of routinisation and institutionalisation.

This thesis reports on two longitudinal case studies in organisations that implemented Business-to-Business (B-to-B) electronic commerce in Egypt. The objective is to explore the processes of management accounting change associated with the implementation of B-to-B e-commerce. Aiming to deal with such a research objective, the following research question will be addressed: how and why the implementation of B-to-B e-commerce facilitated the management accounting change within the two target organisations. The above research question requires a contextual explanation of the change processes. It requires us to look beyond merely the outcomes of implementing B-to B e-commerce taking into account the complexities of what drives and shapes the cumulative processes of change such as, habitual behaviour, power, technology and institutions. Old Institutional Economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the cases. The OIE theory offers a particular ''way of seeing\" the management accounting change while the concept of power mobilisation provides a means to illuminate the dynamics of how and why new accounting routines evolve in the two cases; also highlighting unforeseen problems encountered in the change process. Each of the two companies in our study was subject to a change in leadership followed by a \"process\" of questioning the traditional ways of doing things. This process resulted in realising planning and internal control problems within the two companies. The taken-for-granted assumptions of the two companies were challenged. Indeed, the B-to-B systems were chosen to introduce new control-based rules. In both cases, there were difficulties in imposing change on settings where existing production-oriented institutions were not congruent to new intended control-based ways of thinking. Resistance to change was detected in both cases.