practice, reconfiguration, and relationality. This enabled
us to identify several episodes of negotiation from which
the entanglement of accounting logics and IT architectures
could be observed to produce a change in the accounting
practices that were used within Ivy. We focus on these in
the empirical sections of the paper to understand the variances
between the accounting logics inscribed in the ERP
system and those that had shaped the accounting practices
that had been improvised by staff. We were thereby able to
empirically examine the modification of both the software
and work practices which has not received much attention
in the accounting literature.