This is an Accepted Article that has been peer-reviewed and approved for publication in the Contemporary Accounting Research, but has yet to undergo copy-editing and proof correction. Please cite this article as an “Accepted Article”; doi: 10.1111/1911-3846.12356 This article is protected by copyright. All rights reserved. ARTICLE TYPE: ORIGINAL ARTICLE EXPLORING THE ROLES OF VERNACULAR ACCOUNTING SYSTEMS IN THE DEVELOPMENT OF “ENABLING” GLOBAL ACCOUNTING AND CONTROL SYSTEMS* LUKAS GORETZKI, University of Innsbruck ERIK STRAUSS, Witten/Herdecke University LEONA WIEGMANN, WHU – Otto Beisheim School of Management † Burgplatz 2, 56179 Vallendar, Germany leona.wiegmann@whu.edu Phone: (+49) 261-6509-483, Fax: (+49) 261-6509-479 * Accepted by Thomas Ahrens. We acknowledge with thanks the valuable comments from Thomas Ahrens and two anonymous reviewers, as well as Albrecht Becker, Silvia Jordan, Eksa Kilfoyle, Martin Messer, seminar participants at Turku School of Economics, and participants of the 9th Conference on New Directions in Management Accounting (2014), the ENROAC 7th Doctoral Summer School in Management Accounting (2014), the EAA 30th Doctoral Colloquium in Accounting (2014), the 11th Annual Conference on Management Accounting Research (2014), the 9th Workshop on Management Accounting as Social and Organizational Practice (MASOP) (2016), and the EAA 39th Annual Congress (2016). The authors are listed in alphabetical order. The paper is based on data collected for the dissertation of the third author. † Corresponding author: leona.wiegmann@whu.edu