Electronic commerce and change in management accounting practices in an Egyptian organization

Research output: Chapter in Book/Report/Conference proceedingChapter

2 Citations (Scopus)


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 Businessto- 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.

Original languageEnglish
Title of host publicationStrategic E-Commerce Systems and Tools for Competing in the Digital Marketplace
PublisherIGI Global
Number of pages17
ISBN (Electronic)9781466681347
ISBN (Print)9781466681330
Publication statusPublished - Feb 28 2015

ASJC Scopus subject areas

  • General Computer Science
  • General Economics,Econometrics and Finance
  • General Business,Management and Accounting


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