“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 (Witten/Herdecke University) and Leona Wiegmann (WHU – Otto Beisheim School of Management), has been accepted for publication in Contemporary Accounting Research (CAR). CAR is a STAR journal, considered to be one of the best in its field, in the ERIM Journal List and is also listed in the Financial Times Top 50 Journals.
The paper is one of the first papers that sheds light empirically on the influence of self-developed local accounting and control systems (so-called vernacular accounting systems) and suggests that they may foster productive debates that facilitate the migration of local knowledge in the development of global accounting and control systems. Based on a case study, the authors demonstrate that vernacular accounting systems can play a crucial role in both local actors’ evaluation of a proposed system (as points of reference) and their influence on knowledge integration (as knowledge transformation devices). Furthermore, they show that local actors can use their vernacular accounting systems (as negotiation devices) to strengthen their position in the development process as counterparts to the global system designers and may prompt system designers to integrate local knowledge into the proposed global system.