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Electronic Commerce and Change in Management Accounting Practices in an Egyptian Organization

Electronic Commerce and Change in Management Accounting Practices in an Egyptian Organization
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Author(s): Mayada A. Youssef (UAE University, UAE & Helwan University, Egypt)
Copyright: 2015
Pages: 17
Source title: Strategic E-Commerce Systems and Tools for Competing in the Digital Marketplace
Source Author(s)/Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-4666-8133-0.ch010

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Abstract

The objective of this chapter is to explore the implementation of e-commerce in an Egyptian organization. It reports on a longitudinal case study in an Egyptian organization (TexCo) that implemented Business-to-Business (B-to-B) electronic commerce. Following a change in leadership, TexCo was subject to a process of questioning the traditional ways of doing things. This process resulted in realizing planning, decision-making, and control problems within the company. The B-to-B system was chosen to introduce new control-based rules. However, the change was faced with resistance from TexCo's distributors. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the management accounting practices in TexCo changed towards greater decision support and control. B-to-B electronic commerce improved planning, decision-making, and control in TexCo.

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