In today’s competitive environment, measuring and managing the sustainability performance of supply chain is fundamental as organizations are considered responsible for their harmful impact as well as for their contribution to sustainable development beyond corporate boundaries. The purpose of this paper is to investigate if and how organizations embed SDGs and their targets in their […]
This paper investigates how Business Intelligence (BI) systems influence Management Accounting Systems (MAS). In particular we study if and how Business Intelligence systems’ implementation and use affect Management Accounting techniques and Management Accountants’ role and competences. To investigate the issue at hand, an explorative field study, which involved BI consultants belonging to 12 Italian consulting […]
Purpose – The purpose of this paper is to investigate how organizations work with IC when it enters the organization from an accounting or measurement perspective. More specifically the paper will investigate in depth the IC ‘lock-in’ process to accounting, which occurs when IC is introduced as a measurement practice in companies which are new […]