... perspectives on management accounting change in the ERP systems context: (i) management accounting as a technology, (ii) management accounting as knowledge, (iii) management accounting as a control ... perspectives on management accounting change in the ERP systems context: (i) management accounting as a technology, (ii) management accounting as knowledge, (iii) management accounting as a control ... packages in mediating management accounting knowledge, Qualitative Research in Accounting & Management, 3(2), pp 145-160, (with J Järvinen and J Pellinen) [3] A virtual integration – The management...