The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and the Egyptian government, is an exploration of conflicting beliefs about the role of management accountants. Elements of strong structuration theory (a reinforced version of Giddens’ structuration theory) are used to analyse how the contest over the role of the management accountant in a new organisation was played out during the partially successful attempt to establish ERP in conjunction with a system that was felt to better support the requirements of the EU for performance-based budgeting. Despite the forward-looking dispositions of key actors within the organisation and from the EU, the role of the management accountant here became compressed to the traditional one of cost information collector and provider.

Purpose: This article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and cross-functional teams are required to implement measures addressing economic, ecological and social sustainability issues.Design/methodology/approach: The initial project adopted a multi-case study approach, whereby returns processes were mapped, vulnerabilities identified and a returns cost calculator was developed.Findings: Product returns processes are usually complicated, prone to internal and external fraud, inefficient and lack sustainability. They can generate considerable losses to the business, especially as returns data are often not systematically collected, monitored or reported to senior management. There are important implications for strategic and operational management, namely the need to develop a concept for Lean returns systems.Originality/value: Product returns are a unique and understudied but growing field in academic research, with only few publications over the last two decades. Yet the phenomenon is causing increasing problems in business and society. Robust solutions could achieve great financial and non-financial impacts.

Purpose – The aim of this paper is to present a reinforced version of structuration theory, known as strong structuration theory, set out in Stones as a disciplined approach to qualitative case study research in the organization, management and accounting fields. This framework challenges the belief held by certain critics that structuration theory cannot be used in substantive empirical research but is only a sensitising device or analytical tool. Design/methodology/approach – A conceptual discussion is the approach of the paper. Findings – The key concepts of strong structuration theory are outlined and then put in the context first of two attempts to apply the framework to empirical research and second of two recent papers which address theoretically informed qualitative research and the use of structuration theory in IT studies. Research limitations/implications – There are some limitations of this paper. The framework offered was not used to set the original research questions in the two case studies employed as these cases were conducted before the publication of Stones' book in 2005. Also, as weaknesses in the framework can best be assessed using empirical findings, a full evaluation cannot be carried out until such research is undertaken. Originality/value – This paper draws on recent research and thinking in sociology that have yet to be brought into case studies in the fields of accounting and management in particular.