{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,16]],"date-time":"2026-02-16T09:03:33Z","timestamp":1771232613457,"version":"3.50.1"},"reference-count":18,"publisher":"Emerald","issue":"1\/2","license":[{"start":{"date-parts":[[2009,2,13]],"date-time":"2009-02-13T00:00:00Z","timestamp":1234483200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2009,2,13]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The purpose of this paper is to clarify both regulatory processes in enterprises and the role of information and communication technologies (ICTs) in their improvement.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The approach of the paper is conceptual development and case study.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>It appears that ICTs will permit increasingly to measure the complexity of organisational processes.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>The paper illustrates the nature of complexity based accounting systems for enterprises.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>This paper offers an original approach to relate organisational processes, ICTs and performance.<\/jats:p><\/jats:sec>","DOI":"10.1108\/03684920910930277","type":"journal-article","created":{"date-parts":[[2009,2,22]],"date-time":"2009-02-22T00:24:08Z","timestamp":1235262248000},"page":"65-82","source":"Crossref","is-referenced-by-count":17,"title":["Performance management, the nature of regulation and the CyberSyn project"],"prefix":"10.1108","volume":"38","author":[{"given":"R.","family":"Espejo","sequence":"first","affiliation":[]}],"member":"140","reference":[{"key":"key2022013120381198600_b1","unstructured":"Beer, S. 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