{"id":"https://openalex.org/W2981671038","doi":"https://doi.org/10.4018/ijssmet.2020010109","title":"Ensuring the Success of Management Accounting Change in IT Departments of Public Organizations","display_name":"Ensuring the Success of Management Accounting Change in IT Departments of Public Organizations","publication_year":2019,"publication_date":"2019-10-22","ids":{"openalex":"https://openalex.org/W2981671038","doi":"https://doi.org/10.4018/ijssmet.2020010109","mag":"2981671038"},"language":"en","primary_location":{"id":"doi:10.4018/ijssmet.2020010109","is_oa":false,"landing_page_url":"https://doi.org/10.4018/ijssmet.2020010109","pdf_url":null,"source":{"id":"https://openalex.org/S149715497","display_name":"International Journal of Service Science Management Engineering and Technology","issn_l":"1947-959X","issn":["1947-959X","1947-9603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Service Science, Management, Engineering, and Technology","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001620902","display_name":"Christoph Ertl","orcid":"https://orcid.org/0000-0002-5527-3888"},"institutions":[{"id":"https://openalex.org/I62916508","display_name":"Technical University of Munich","ror":"https://ror.org/02kkvpp62","country_code":"DE","type":"education","lineage":["https://openalex.org/I62916508"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Christoph Ertl","raw_affiliation_strings":["Technical University of Munich, Munich, Germany"],"raw_orcid":"https://orcid.org/0000-0002-5527-3888","affiliations":[{"raw_affiliation_string":"Technical University of Munich, Munich, Germany","institution_ids":["https://openalex.org/I62916508"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017870446","display_name":"Alexander Herzfeldt","orcid":"https://orcid.org/0000-0002-6601-6481"},"institutions":[{"id":"https://openalex.org/I62916508","display_name":"Technical University of Munich","ror":"https://ror.org/02kkvpp62","country_code":"DE","type":"education","lineage":["https://openalex.org/I62916508"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Alexander Herzfeldt","raw_affiliation_strings":["Technical University of Munich, Munich, Germany"],"raw_orcid":"https://orcid.org/0000-0002-6601-6481","affiliations":[{"raw_affiliation_string":"Technical University of Munich, Munich, Germany","institution_ids":["https://openalex.org/I62916508"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077876366","display_name":"Sebastian Floerecke","orcid":"https://orcid.org/0000-0003-0489-8551"},"institutions":[{"id":"https://openalex.org/I186354981","display_name":"University of Passau","ror":"https://ror.org/05ydjnb78","country_code":"DE","type":"education","lineage":["https://openalex.org/I186354981"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Sebastian Floerecke","raw_affiliation_strings":["University of Passau, Passau, Germany"],"raw_orcid":"https://orcid.org/0000-0003-0489-8551","affiliations":[{"raw_affiliation_string":"University of Passau, Passau, Germany","institution_ids":["https://openalex.org/I186354981"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077586272","display_name":"Helmut Krcmar","orcid":"https://orcid.org/0000-0002-2754-8493"},"institutions":[{"id":"https://openalex.org/I62916508","display_name":"Technical University of Munich","ror":"https://ror.org/02kkvpp62","country_code":"DE","type":"education","lineage":["https://openalex.org/I62916508"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Helmut Krcmar","raw_affiliation_strings":["Technical University of Munich, Munich, Germany"],"raw_orcid":"https://orcid.org/0000-0002-2754-8493","affiliations":[{"raw_affiliation_string":"Technical University of Munich, Munich, Germany","institution_ids":["https://openalex.org/I62916508"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5001620902"],"corresponding_institution_ids":["https://openalex.org/I62916508"],"apc_list":null,"apc_paid":null,"fwci":2.4266,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.90227204,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"11","issue":"1","first_page":"142","last_page":"156"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.9836000204086304,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9822999835014343,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.624260425567627},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.5267942547798157},{"id":"https://openalex.org/keywords/organizational-change","display_name":"Organizational change","score":0.47046956419944763},{"id":"https://openalex.org/keywords/phenomenon","display_name":"Phenomenon","score":0.4638293981552124},{"id":"https://openalex.org/keywords/field","display_name":"Field (mathematics)","score":0.45422106981277466},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.4372158646583557},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4192872941493988},{"id":"https://openalex.org/keywords/public-relations","display_name":"Public relations","score":0.4142146706581116},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.1955103576183319},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.10658171772956848}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.624260425567627},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5267942547798157},{"id":"https://openalex.org/C3017995491","wikidata":"https://www.wikidata.org/wiki/Q19483216","display_name":"Organizational change","level":2,"score":0.47046956419944763},{"id":"https://openalex.org/C50335755","wikidata":"https://www.wikidata.org/wiki/Q483247","display_name":"Phenomenon","level":2,"score":0.4638293981552124},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.45422106981277466},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4372158646583557},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4192872941493988},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4142146706581116},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1955103576183319},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10658171772956848},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.4018/ijssmet.2020010109","is_oa":false,"landing_page_url":"https://doi.org/10.4018/ijssmet.2020010109","pdf_url":null,"source":{"id":"https://openalex.org/S149715497","display_name":"International Journal of Service Science Management Engineering and Technology","issn_l":"1947-959X","issn":["1947-959X","1947-9603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Service Science, Management, Engineering, and Technology","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:jssmet:v:11:y:2020:i:1:p:142-156","is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IJSSMET.2020010109","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:mediatum.ub.tum.de:node/1652408","is_oa":false,"landing_page_url":"https://mediatum.ub.tum.de/1652408","pdf_url":null,"source":{"id":"https://openalex.org/S4377196330","display_name":"mediaTUM  (Technical University of Munich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I62916508","host_organization_name":"Technical University of Munich","host_organization_lineage":["https://openalex.org/I62916508"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/17","score":0.4399999976158142,"display_name":"Partnerships for the goals"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W2275343","https://openalex.org/W115394847","https://openalex.org/W132814264","https://openalex.org/W244276123","https://openalex.org/W347003364","https://openalex.org/W1490101869","https://openalex.org/W1496698723","https://openalex.org/W1514194715","https://openalex.org/W1528653333","https://openalex.org/W1965881289","https://openalex.org/W1967100576","https://openalex.org/W1970454919","https://openalex.org/W1981801286","https://openalex.org/W1983798603","https://openalex.org/W1985312602","https://openalex.org/W1989654535","https://openalex.org/W2001074896","https://openalex.org/W2003029226","https://openalex.org/W2007594763","https://openalex.org/W2018136367","https://openalex.org/W2020085451","https://openalex.org/W2023474145","https://openalex.org/W2027456048","https://openalex.org/W2030929794","https://openalex.org/W2035759708","https://openalex.org/W2040661372","https://openalex.org/W2047655912","https://openalex.org/W2051353887","https://openalex.org/W2052895949","https://openalex.org/W2053918038","https://openalex.org/W2057224257","https://openalex.org/W2065261652","https://openalex.org/W2093589594","https://openalex.org/W2093720986","https://openalex.org/W2103973563","https://openalex.org/W2121889014","https://openalex.org/W2122882251","https://openalex.org/W2125718040","https://openalex.org/W2148277253","https://openalex.org/W2150363226","https://openalex.org/W2159490788","https://openalex.org/W2162067049","https://openalex.org/W2171523249","https://openalex.org/W2275278497","https://openalex.org/W2323141017","https://openalex.org/W2340076161","https://openalex.org/W2346024208","https://openalex.org/W2504413632","https://openalex.org/W2594920325","https://openalex.org/W2604810670","https://openalex.org/W2768573245","https://openalex.org/W2800802528","https://openalex.org/W2807290002","https://openalex.org/W2886340035","https://openalex.org/W3122113068","https://openalex.org/W3122620606","https://openalex.org/W3123989578","https://openalex.org/W3125419936","https://openalex.org/W3125443938","https://openalex.org/W4210921353","https://openalex.org/W4229793972","https://openalex.org/W4300786239","https://openalex.org/W6605396228"],"related_works":["https://openalex.org/W4300450609","https://openalex.org/W4386931570","https://openalex.org/W2391010541","https://openalex.org/W2357367123","https://openalex.org/W4388930439","https://openalex.org/W2387276901","https://openalex.org/W2385953334","https://openalex.org/W2351303360","https://openalex.org/W3134118520","https://openalex.org/W2626143055"],"abstract_inverted_index":{"Organizational":[0],"changes":[1],"in":[2,91,96],"information":[3],"technology":[4],"(IT)":[5],"departments":[6,76],"of":[7,94,100],"public":[8,20,22,101],"organizations":[9,23,102],"are":[10],"a":[11,59,64,85],"frequent":[12],"phenomenon.":[13],"In":[14],"contrast":[15],"to":[16,40,63,77,84,111,118],"private":[17],"companies":[18],"or":[19],"administrations,":[21],"have":[24,104],"some":[25],"unique":[26],"characteristics.":[27],"There":[28],"is,":[29],"however,":[30],"only":[31],"little":[32],"research":[33,90],"available":[34],"on":[35,48],"how":[36],"these":[37],"characteristics":[38],"need":[39],"be":[41],"considered":[42],"when":[43],"analyzing":[44],"organizational":[45,50,87],"changes.":[46],"Based":[47],"four":[49],"attributes":[51],"affecting":[52],"IT":[53,73,97],"accounting":[54,75,99],"change,":[55],"this":[56,108],"contribution":[57],"applies":[58],"new,":[60],"holistic":[61],"framework":[62,68,110],"case":[65],"study.":[66],"This":[67],"allows":[69],"in-depth":[70],"insights":[71],"into":[72],"management":[74,98],"systematically":[78],"reveal":[79],"the":[80,92],"effects":[81],"that":[82],"contribute":[83],"successful":[86],"transformation.":[88],"Future":[89],"field":[93],"change":[95],"will":[103],"benefits":[105],"from":[106,116],"applying":[107],"new":[109],"analyze":[112],"practical":[113],"examples":[114],"and,":[115],"this,":[117],"develop":[119],"valuable":[120],"recommendations":[121],"both":[122],"for":[123],"researchers":[124],"and":[125],"practitioners.":[126]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}