Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations...
Purpose This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through nudging by researchers in their preamble before interviews begin.
Design/methodology/approach There were two groups of comparable respondents. Each group received a different preamble to the same...