e-journal

Management accounting change in an Egyptian organization:an institutional analysis

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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.

Keywords Management accounting change processes, Institutional theory,Management accounting practices, Organizational change, Management accounting, Egypt

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 9 No. 1, 2013 pp. 50-73

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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