Publication in CAR

Paper co-authored by Lukas Goretzki accepted for publication in CAR

‘Exploring the Roles of Vernacular Accounting Systems in the Development of "Enabling" Global Accounting and Control Systems’, a paper jointly written by Lukas Goretzki (University of Innsbruck), Erik Strauss (University Witten/Herdecke) and Leona Wiegmann (WHU – Otto Beisheim School of Management) has been accepted for publication in the renowned journal Contemporary Accounting Research.
The authors investigate how user-developed (local) systems (e.g. in the form of Excel sheets) can influence the development of global accounting and control systems as well as users’ perceptions of global systems. Based on a longitudinal case study and an in-depth analysis of a development process of a global forecasting system in a multinational company, the authors highlight specific roles that so-called Vernacular Accounting Systems can play in this context.