Browsing by Author "Lowe, Alan"
Now showing items 1-5 of 14
-
Accounting in action in the New Zealand health reform process: an analysis informed by a specific case study of a major health provider
Lowe, Alan (The University of Waikato, 1997)This thesis constitutes an empirical study of accounting in action, focussing attention on patient based cost systems. The thesis contributes an in depth understanding of the mobilisation of casemix and related information ... -
Accounting information systems as knowledge-objects: Some effects of objectualization
Lowe, Alan (2000-08)This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognises the constitutive role of accounting systems in ... -
Biography of an ERP: Tracing the fabrication of a virtual object
Lowe, Alan; Locke, Joanne (Waikato Management School, 2007-05)This paper provides an account of the way Enterprise Resource Planning (ERP) systems change over time. These changes are conceptualised as a biographical accumulation that gives the specific ERP technology its present ... -
Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation
Sharma, Umesh Prasad; Lowe, Alan (Emerald, 2022)Purpose: This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping strategy. Design/methodology/approach: ... -
Constructing an 'efficient frontier' of accounting journal quality
Lowe, Alan; Locke, Joanne (Academic Press, 2006)This paper reports the construction of an ‘efficient frontier’ of the perceived quality attributes of academic accounting journals. The analysis is based on perception data from two web-based surveys of Australasian and ...