{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T16:45:01Z","timestamp":1754153101967,"version":"3.41.2"},"reference-count":81,"publisher":"Emerald Group Publishing Limited","isbn-type":[{"type":"print","value":"9781849507240"},{"type":"electronic","value":"9781849507257"}],"license":[{"start":{"date-parts":[[2010,4,8]],"date-time":"2010-04-08T00:00:00Z","timestamp":1270684800000},"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":[[2010,4,8]]},"DOI":"10.1108\/s1479-3512(2010)0000020018","type":"book-chapter","created":{"date-parts":[[2010,4,10]],"date-time":"2010-04-10T07:07:10Z","timestamp":1270883230000},"page":"429-455","source":"Crossref","is-referenced-by-count":1,"title":["Management accounting and information technology \u2013 some empirical evidence"],"prefix":"10.1108","author":[{"given":"Maria","family":"do C\u00e9u F. Gaspar Alves","sequence":"first","affiliation":[]}],"member":"140","reference":[{"key":"key2020012314513890000_bib1"},{"key":"key2020012314513890000_bib2","doi-asserted-by":"crossref","first-page":"201","DOI":"10.2307\/2392618","article-title":"Decision making by objection and the Cuban missile crisis","volume":"28","year":"1983","journal-title":"Administrative Science Quarterly"},{"key":"key2020012314513890000_bib3","first-page":"41","article-title":"Standards for field research in management accounting","volume":"10","year":"1998","journal-title":"Journal of Management Accounting Research"},{"key":"key2020012314513890000_bib4","doi-asserted-by":"crossref","first-page":"369","DOI":"10.2307\/248684","article-title":"The case research strategy in studies of information systems","volume":"11","year":"1987","journal-title":"MIS Quarterly"},{"key":"key2020012314513890000_bib5","doi-asserted-by":"crossref","first-page":"203","DOI":"10.1016\/0167-9236(90)90015-J","article-title":"An evaluation of empirical research in managerial support systems","volume":"6","year":"1990","journal-title":"Decision Support Systems"},{"key":"key2020012314513890000_bib6","doi-asserted-by":"crossref","first-page":"2","DOI":"10.1016\/j.bar.2008.09.001","article-title":"Emerging themes in management control: A review of recent literature","volume":"41","year":"2009","journal-title":"The British Accounting Review"},{"key":"key2020012314513890000_bib7","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/0959-8022(91)90010-C","article-title":"Technologies of inscribing and organizing: Emerging research agendas","volume":"1","year":"1991","journal-title":"Accounting, Management and Information Technologies"},{"year":"1997","key":"key2020012314513890000_bib8","article-title":"Management Accounting: Strategy and Control"},{"key":"key2020012314513890000_bib9","first-page":"56","article-title":"How entrepreneurs choose and use accounting information systems","volume":"87","year":"2006","journal-title":"Strategic Finance"},{"key":"key2020012314513890000_bib10","first-page":"30","article-title":"The information dilemma: Finding the nuggets","volume":"66","year":"1996","journal-title":"Australian Accountant"},{"first-page":"217","article-title":"Management accounting research: The state of the art","year":"1986","key":"key2020012314513890000_bib11"},{"key":"key2020012314513890000_bib13","first-page":"84","article-title":"Information and managers: A field study","volume":"5","year":"1993","journal-title":"Journal of Management Accounting Research"},{"key":"key2020012314513890000_bib12","first-page":"28","article-title":"Management accounting change in the UK","volume":"77","year":"1999","journal-title":"Management Accounting"},{"key":"key2020012314513890000_bib14"},{"key":"key2020012314513890000_bib15","doi-asserted-by":"crossref","first-page":"225","DOI":"10.1080\/07421222.2000.11518272","article-title":"IT value: The great divide between qualitative and quantitative and individual and organizational measures","volume":"16","year":"2000","journal-title":"Journal of Management Information Systems"},{"key":"key2020012314513890000_bib16","doi-asserted-by":"crossref","first-page":"783","DOI":"10.1016\/j.compind.2007.02.001","article-title":"Investigating the success of ERP systems: Case studies in three Taiwanese high-tech industries","volume":"58","year":"2007","journal-title":"Computer in Industry"},{"year":"1998","key":"key2020012314513890000_bib17","article-title":"The knowing organization \u2013 How organizations use information to construct meaning, create knowledge, and make decisions"},{"key":"key2020012314513890000_bib18","first-page":"601","article-title":"Radical developments in accounting thought","volume":"LVI","year":"1986","journal-title":"The Accounting Review"},{"key":"key2020012314513890000_bib19","first-page":"136","article-title":"Management accounting practices in large Irish manufacturing firms","volume":"18","year":"1997","journal-title":"IBAR-Irish Business and Administrative Research"},{"key":"key2020012314513890000_bib20","doi-asserted-by":"crossref","first-page":"1014","DOI":"10.1016\/j.im.2006.10.001","article-title":"Management of information systems: Insights from accounting research","volume":"43","year":"2006","journal-title":"Informations & Management"},{"key":"key2020012314513890000_bib21","doi-asserted-by":"crossref","first-page":"159","DOI":"10.2308\/acch.2008.22.2.159","article-title":"Case study research in accounting","volume":"22","year":"2008","journal-title":"Accounting Horizons"},{"key":"key2020012314513890000_bib22","first-page":"191","article-title":"Information Richness: A new approach to managerial behaviour and organisational design","volume":"6","year":"1984","journal-title":"Research in Organizational Behaviour"},{"year":"2007","key":"key2020012314513890000_bib23","article-title":"Management control of the complex organization: Relationships between management accounting and information technology"},{"key":"key2020012314513890000_bib24","first-page":"1","article-title":"Information technology and economic performance: A critical review of the empirical evidence","volume":"34","year":"2003","journal-title":"ACM Computing Surveys"},{"key":"key2020012314513890000_bib25","doi-asserted-by":"crossref","first-page":"7","DOI":"10.2308\/jis.2002.16.1.7","article-title":"Returns on investments in information technology: A research synthesis","volume":"16","year":"2002","journal-title":"Journal of Information Systems"},{"key":"key2020012314513890000_bib26","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1287\/isre.3.1.60","article-title":"Information systems success: The quest for the dependent variable","volume":"3","year":"1992","journal-title":"Information System Research"},{"year":"2003","key":"key2020012314513890000_bib27","article-title":"The good research guide \u2013 For small social research projects"},{"key":"key2020012314513890000_bib28","first-page":"21","article-title":"Alternative views of case research in information systems","volume":"3","year":"1996","journal-title":"Australian Journal of Information Systems"},{"key":"key2020012314513890000_bib29","doi-asserted-by":"crossref","first-page":"301","DOI":"10.1177\/026839629801300408","article-title":"Information technology as disciplinary technology: Being critical in interpretative research on information systems","volume":"13","year":"1998","journal-title":"Journal of Information Technology"},{"key":"key2020012314513890000_bib30"},{"year":"2008","key":"key2020012314513890000_bib31","article-title":"Case study methodology in business research"},{"key":"key2020012314513890000_bib32","doi-asserted-by":"crossref","first-page":"239","DOI":"10.1016\/S0263-2373(99)00003-1","article-title":"Information technology and organisation within European small enterprises","volume":"17","year":"1999","journal-title":"European Management Journal"},{"key":"key2020012314513890000_bib33","doi-asserted-by":"crossref","first-page":"117","DOI":"10.2308\/jeta.2006.3.1.117","article-title":"Information technology and systems research published in major accounting academic and professional journals","volume":"3","year":"2006","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"key2020012314513890000_bib34","doi-asserted-by":"crossref","first-page":"532","DOI":"10.5465\/amr.1989.4308385","article-title":"Building theories from case study research","volume":"14","year":"1989","journal-title":"Academy of management Research"},{"key":"key2020012314513890000_bib35","first-page":"41","article-title":"Accounting information systems: The role of management developed systems","volume":"3","year":"1996","journal-title":"Irish Accounting Review"},{"key":"key2020012314513890000_bib36"},{"key":"key2020012314513890000_bib39"},{"key":"key2020012314513890000_bib37","doi-asserted-by":"crossref","first-page":"185","DOI":"10.1006\/mare.1998.0076","article-title":"Towards increasing business orientation: Finnish management accountants in a changing cultural context","volume":"9","year":"1998","journal-title":"Management Accounting Research"},{"key":"key2020012314513890000_bib38","first-page":"77","article-title":"Introduction: Problematizing the relationship between management control and information technology","volume":"2","year":"2003","journal-title":"European Accounting Review"},{"key":"key2020012314513890000_bib40","doi-asserted-by":"crossref","first-page":"141","DOI":"10.1016\/S0378-7206(98)00054-8","article-title":"The influence of information technology diffusion and business process change on perceived productivity: The IS executive's perspective","volume":"34","year":"1998","journal-title":"Information & Management"},{"key":"key2020012314513890000_bib41"},{"key":"key2020012314513890000_bib42","doi-asserted-by":"crossref","first-page":"30","DOI":"10.1080\/10686967.2007.11918014","article-title":"Assessing the impact from information systems quality","volume":"14","year":"2007","journal-title":"The Quality Management Journal"},{"key":"key2020012314513890000_bib43","doi-asserted-by":"crossref","first-page":"429","DOI":"10.1111\/j.1467-6486.1985.tb00007.x","article-title":"Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions","volume":"22","year":"1985","journal-title":"Journal of Management Studies"},{"key":"key2020012314513890000_bib44","first-page":"207","article-title":"The archaeology of accounting systems","volume":"11","year":"1987","journal-title":"Accounting, Organizations and Society"},{"key":"key2020012314513890000_bib45"},{"key":"key2020012314513890000_bib46","doi-asserted-by":"crossref","first-page":"349","DOI":"10.1016\/S0165-4101(01)00026-X","article-title":"Assessing empirical research in managerial accounting: A value-based management perspective","volume":"32","year":"2001","journal-title":"Journal of Accounting and Economics"},{"key":"key2020012314513890000_bib47","doi-asserted-by":"crossref","first-page":"210","DOI":"10.1016\/j.pursup.2007.09.012","article-title":"Case study research: Some other applications besides theory building","volume":"13","year":"2007","journal-title":"Journal of Purchasing & Supply Management"},{"year":"1988","key":"key2020012314513890000_bib48","article-title":"L\u2032enqu\u00eate par questionnaires, manuel \u00e1 l\u2032usage du praticien"},{"key":"key2020012314513890000_bib49","first-page":"66","article-title":"A framework for classifying and evaluating the theoretical contributions of case research in management accounting","volume":"7","year":"1995","journal-title":"Journal of Management Accounting Research"},{"key":"key2020012314513890000_bib50","doi-asserted-by":"crossref","first-page":"411","DOI":"10.2307\/2391981","article-title":"Multinational scanning \u2013 A study of the information sources utilized by headquarters executives in multinational companies","volume":"19","year":"1974","journal-title":"Administrative Science Quarterly"},{"first-page":"52","article-title":"Management accounting in practice \u2013 A consultant's view","year":"1986","key":"key2020012314513890000_bib51"},{"key":"key2020012314513890000_bib52","doi-asserted-by":"crossref","first-page":"957","DOI":"10.2308\/accr.2008.83.4.957","article-title":"Determinants and consequences of firm information technology budgets","volume":"83","year":"2008","journal-title":"The Accounting Review"},{"year":"1982","key":"key2020012314513890000_bib53","article-title":"Metodologia cient\u00edfica"},{"year":"1974","key":"key2020012314513890000_bib54","article-title":"Les systemes de decision dans les organisations"},{"key":"key2020012314513890000_bib55"},{"key":"key2020012314513890000_bib56"},{"key":"key2020012314513890000_bib57"},{"key":"key2020012314513890000_bib58","first-page":"29","article-title":"What production managers really want to know management accountants are failing to tell them","volume":"74","year":"1993","journal-title":"Management Accounting"},{"key":"key2020012314513890000_bib59"},{"key":"key2020012314513890000_bib60","doi-asserted-by":"crossref","first-page":"283","DOI":"10.2307\/25148636","article-title":"Review: Information technology and organizational performance: An integrative model of IT business value","volume":"28","year":"2004","journal-title":"MIS Quarterly"},{"key":"key2020012314513890000_bib61"},{"key":"key2020012314513890000_bib62","first-page":"12","article-title":"Analysing the quality of management information: A suggested framework","volume":"31","year":"1993","journal-title":"Management Decision"},{"key":"key2020012314513890000_bib63","doi-asserted-by":"crossref","first-page":"231","DOI":"10.1016\/j.mar.2005.03.001","article-title":"Triangulation between case study and survey methods in management accounting research: An assessment of validity implications","volume":"16","year":"2005","journal-title":"Management Accounting Research"},{"key":"key2020012314513890000_bib64","first-page":"133","article-title":"The role of the management accountant in implementing decision support systems: Some empirical evidence","volume":"2","year":"1995","journal-title":"Irish Accounting Review"},{"key":"key2020012314513890000_bib65"},{"key":"key2020012314513890000_bib66","first-page":"35","article-title":"An empirical study of management accounting practices in Ireland","volume":"5","year":"1998","journal-title":"Irish Accounting Review"},{"key":"key2020012314513890000_bib67","first-page":"64","article-title":"Explaining information technology usage: A test of competing models","volume":"6","year":"2008","journal-title":"Omega \u2013 The International Journal of Management Science"},{"key":"key2020012314513890000_bib68","doi-asserted-by":"crossref","first-page":"40","DOI":"10.1016\/j.accinf.2006.12.003","article-title":"Management accounting and integrated information systems: A literature review","volume":"8","year":"2007","journal-title":"International Journal of Accounting Information Systems"},{"year":"2002","key":"key2020012314513890000_bib69","article-title":"Research method and methodology in finance and accounting"},{"key":"key2020012314513890000_bib70","first-page":"26","article-title":"Research into management accounting practice","volume":"66","year":"1988","journal-title":"Management Accounting"},{"key":"key2020012314513890000_bib71","first-page":"3","article-title":"Research in management accounting by North Americans in the 1990s","volume":"9","year":"1997","journal-title":"Journal of Management Accounting Research"},{"key":"key2020012314513890000_bib72"},{"key":"key2020012314513890000_bib73"},{"year":"2006","key":"key2020012314513890000_bib74","article-title":"Fundamental of research methodology and statistics"},{"key":"key2020012314513890000_bib75","doi-asserted-by":"crossref","first-page":"243","DOI":"10.2307\/248951","article-title":"Alternative measures of system effectiveness: Associations and implications","volume":"9","year":"1985","journal-title":"MIS Quarterly"},{"key":"key2020012314513890000_bib76"},{"key":"key2020012314513890000_bib77","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S1467-0895(99)00002-0","article-title":"The changing face of accounting in an information technology dominated world","volume":"1","year":"2000","journal-title":"International Journal of Accounting Information Systems"},{"key":"key2020012314513890000_bib78","first-page":"673","article-title":"Organizational computing as a facilitator of operational and managerial decision making: An exploratory study of managers\u2032 perceptions","volume":"1996","year":"1996","journal-title":"Decision Sciences"},{"key":"key2020012314513890000_bib79","doi-asserted-by":"crossref","first-page":"125","DOI":"10.2307\/249443","article-title":"Personal computing toward a conceptual model of utilization","volume":"15","year":"1991","journal-title":"MIS Quarterly"},{"year":"1970","key":"key2020012314513890000_bib80","article-title":"Comptabilit\u00e9 et Informatique"},{"key":"key2020012314513890000_bib81"}],"container-title":["Studies in Managerial and Financial Accounting","Performance Measurement and Management Control: Innovative Concepts and Practices"],"original-title":[],"link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/S1479-3512(2010)0000020018","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/S1479-3512(2010)0000020018\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/S1479-3512(2010)0000020018\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,22]],"date-time":"2025-07-22T14:27:49Z","timestamp":1753194469000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/books\/edited-volume\/13623\/chapter\/84327007"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2010,4,8]]},"ISBN":["9781849507240","9781849507257"],"references-count":81,"alternative-id":["10.1108\/S1479-3512(2010)0000020018","10.1108\/smfa","10.1108\/S1479-3512(2010)20"],"URL":"https:\/\/doi.org\/10.1108\/s1479-3512(2010)0000020018","relation":{},"ISSN":["1479-3512"],"issn-type":[{"type":"print","value":"1479-3512"}],"subject":[],"published":{"date-parts":[[2010,4,8]]}}}