Browsing by Author "Lowe, Alan"
Now showing items 1-5 of 12
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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 ... -
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 ... -
Emergent strategy and the measurement of performance: The formulation of performance indicators at the micro-level
Lowe, Alan; Jones, Angela (Dept of Accounting Working Paper Series, 2003-05)This paper presents some evidence on an aspect of the design of a strategic control system, at the micro level within a single organisation. The research we report used an ethnographic approach to provide an understanding ... -
Inscribing the organization: Representations in dispute between accounting and production
Lowe, Alan; Koh, Bryan (Academic Press, 2007)This paper assumes that a primary function of management accounting is the representation of “accounting facts” for purposes such as organizational control. Accountants are able to offer conventional techniques of control, ...