If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Research limitations/implications -The estimation procedure allowed only a partial validation of the proposed model because, although positive, the relationships between MAS and RC, between HC and performance and between RC and organizational performance were not statistically significant. Practical implications -The study highlights the role of MAS as information networks that collect, process and communicate information that influences the development of IC, as well as networks of relationships that support the establishment of conditions for the creation and integration of organizational knowledge and the development of IC. Originality/value -In this research, an arguably more complete framework of the relations between MAS, IC and performance is developed and empirically tested. Despite the existence of some literature addressing the relationship between MAS and IC, this is the first study, of which authors are aware, that focuses specifically on the relationships between MAS and the three dimensions of IC (HC, SC and RC), as well as their effects on organizational performance.

The business environment has changed dramatically in the last years. The organizations are now more complex in terms of their structure and geographical dispersion. Daily, great amounts of information are produced and, to surpass these problems, organizations have invested in Enterprise Resource Planning systems (ERP). The same trends can be detected within the public sector. The interest generated by the ERP phenomenon is growing and the particularities of the public sector make specific studies necessary. Accordingly, the aim of this paper is to examine the adoption process of ERP systems by public and private organizations. Which ERP modules are mostly adopted? Which reasons legitimate ERP adoption? Using a survey research methodology, this study reveals that the need to increase the demand for real-time information, to obtain information for decision-making and the integration of applications appear as main reasons to implement an ERP system. Although the reasons given are the same for public and private organizations, the results of this study also show that the modules implemented are slightly different; the importance or dominance of each module may differ; and the deployment time is shorter in the public sector. Since comparative studies are relatively scarce, our work helps to reduce this knowledge gap.

This study aims to understand how and to what extent internationalisation processes (IP) affect Management Accounting and Control Systems (MACS), and how the latter contribute to the successful implementation of IP. A conceptual framework is developed from MACS research to highlight how the use and characteristics of accounting information influence the development of IP. Critical incident technique is used as a qualitative approach to understand the IP-MACS relationship. The findings suggest that the existence of MACS adjusted to the firm’s information needs can facilitate IP, providing crucial information, and leading to changes in some accounting tools. This study demonstrates an active (use) and passive (design) role for MACS and provides a first attempt to explore the IP-MACS relationship and its contribution to a successful IP.

Purpose: This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on accountants’ role and skills, which research strategies are used in the studies that focus on this theme, and the impacts of the identified emerging technologies on accountants’ skills. It also investigates whether open innovation is an influencing factor in this connection. Methodology: Through a systematic literature review following the five-step approach described by Denyer and Tranfield, the Web of Science and Scopus databases are used as a source of article collection. Thus, our analysis starts with a total of 157 articles. Findings: The main analytical results of the study identify the skills that today’s accountants must have and what role is assigned to them. Practical implications: Professional bodies and regulators may take the results into account in informing the revision of standards, rules, and laws for the new environment. Educational institutions can use the results to adjust their programs to prepare students with the skills employers expect them to have. Contribution: This study provides an integrated understanding of the implications of recent technological developments on the accountant’s role and skills that have been hitherto discussed in the existing literature in a fragmented way. Future research suggestions are also provided, based on identified gaps in the literature, assisting other researchers in finding a way to augment knowledge in this area.

During recent years, public organizations have invested considerable resources in the implementation of Enterprise Resource Planning (ERP) systems, even using solutions initially targeted for manufacturing companies. The interest generated by the ERP phenomenon in the public-sector still growing and the particularities of this sector make specific studies necessary. Just a few empirical studies have looked at public-sector motivations for ERP implementation and it appears from previous studies that organizational conditions of public and private organizations are different. This suggests that the reasons to implement ERP system may also differ. Consequently, the aim of this paper is to get an insight into how public organizations approach ERP implementation.Based on a survey of public organizations we try to identified and characterize the motivations that lead to the adoption of ERP systems, and to identify and understand modules adoption in the public-sector. Overall, our findings reveal that the need to increase the demand for realtime information, to obtain information for decision-making and the integration of applications appear as main reasons to implement an ERP system. The study also reveals that Financial Accounting and Material Management modules are the most implemented. This paper reinforces the need for more research focused on public sector organizations. Since literature on ERP implementation on public-sector is relatively sparse, our paper helps to narrow this knowledge gap.