Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.

To explore the application of social theory as conceptual methodology in the design of case study research. Design/methodology/approach We examine how social theory can be used to design case study research when the choice of theory is made before or during the empirical enquiry. Rather than simply presenting the elements of design, the focus is on the ways the elements relate and connect to each other, i.e. how a researcher can design each step to facilitate the work that needs to be done in the others. Findings A circular research design starts and finishes with theory. The conceptual tools that social theories offer can be used to guide researchers into the empirical field and out of it. A conceptually driven design facilitates the interconnection between the various steps of a research project and can keep theory, research problem, and data closely connected. Research implications There is a role for systematic research design in interpretative case studies in management control. Although this paper uses strong structuration theory, the circular design proposed can be applied for other social theories and methodologies where an abductive approach is appropriate. Originality There are very few papers that explicitly demonstrate the implications of research design choices in case study research. In particular, we contribute to discussions on the conduct of interpretative research in management control and demonstrate that, especially for structuration theory, a conceptual methodology approach to research design, data collection, and analysis can lead to theoretical insight.

PurposeThis paper aims to examine the quality of relations within upper-level management in Greek public hospitals (GPHs), as well as to specify the extent to which these facilitate or hinder the forthcoming International Public Sector Accounting Standards (IPSAS) adoption and implementation.Design/methodology/approachA survey was conducted on a sample of 143 upper-management professionals drawn from across the 125 GPHs. A multivariate structural equation model (SEM) is used to investigate the degree of interdependence of the level of convenience of implementation under the view of the leader-member exchange (LMX) scale.FindingsThe findings suggest that the established leader-member relations in the GPHs facilitate reforms. However, these relationships are of little benefit to IPSAS adoption and implementation mainly due to the low degrees of competence and commitment to IPSAS. The passive adoption of IPSAS is the most likely outcome.Originality/valueThe study recontextualizes the LMX model to public sector research. The findings have value to hospital leadership and to policymakers, as well as to researchers studying the difficulties of IPSAS adoption and implementation.