Accounting Information Systems Implementation and Management Accounting Change

Open access

Abstract

Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

1. Alter, S. (1999). Information systems: a management perspective”, 3rd ed., Reading, Mass: Addison Wesley.

2. Argyris, C. (1952), “The impact of budgets on people”, New York: Controllership Foundation.

3. Argyris, C. (1990), “The dilemma of implementing controls: the case of managerial accounting”, Accounting, Organizations and Society, Vol. 15, No. 6, pp. 503-511.

4. Argyris, C., Kaplan, R. (1994), “Implementing new knowledge: the case of activity-based costing”, Accounting Horizons, Vol. 8, No. 3, pp. 83-105.

5. Baines, A., Langfield-Smith, K. (2003), “Antecedents to management accountin change: a structural equation approach”, Accounting, Organizations and Society, Vol. 28, No. 7-8, pp. 675-698.

6. Bredmar, K. (2011), “Performance measurement - does ERP systems measure up?”, Problems and Perspectives in Management, Vol. 9, No. 3, pp. 33-41.

7. Bredmar, K. (2012), “The act of interpretation - Accounting reports and management control action”, Business Management Dynamics, Vol. 2, No. 4, pp. 30-38.

8. Burns, J., Scapens, R. W. (2000). “Conceptualicing management accounting change: an institutional framework”, Management Accounting Research, Vol. 11, No. 1, pp. 3-25.

9. Chenhall, R. H., Euske, K. J. (2007), “The role of management control systems in planned organizational change: an analysis of two organizations”, Accounting, Organizations and Society, Vol. 32, No. 7-8, pp. 601-637.

10. Cobb, I., Helliar, C., Innes, J. (1995), “Management accounting changes in a bank”, Management Accounting Research, Vol. 6, No. 2, pp. 155-175.

11. Doherty, N. F., King, M. (2005), “From technical to socio-technical change: tackling the human and organizational aspects of systems development projects”, European Journal of Information Systems, Vol. 14, No. 1, pp. 1-5.

12. Drucker, P. F. (1954). “The practice of management”, New York: Harper.

13. Eden, C., Huxham, C. (1996), “Action research for management research”, British Journal of Management, Vol. 7, No. 1, pp. 75-86.

14. Henri, J. F. (2010), “The periodic review of performance indicators: an empirical investigation of the dynamism of performance measurement systems”, European Accounting Review, Vol. 19, No. 1, pp. 73-96.

15. Hwang, M. I., Lin, C. T., Lin, J. W. (2012), “Organizational factors for successful implementation of information systems: disentangling the effect of top management support and training”, Proceedings of the Southern Association for Information Systems Conference, Atlanta, GA, USA, 23-24 March, 2012.

16. Kaplan, R., Norton, D. (1992), “The balanced scorecard - Measures that drive performance”, Harvard Business Review, Jan-Feb, pp. 71-79.

17. Kasurinen, T. (2002), “Exploring management accounting change: the case of balanced scorecard implementation”, Management Accounting Research, Vol. 13, No. 3, pp. 323-343.

18. Kling, R., Lamb, R. (1999), “IT and organizational change in digital economies: an socio-technical approach”, Computers and society, Vol. 29, No. 3, pp. 17-25.

19. Lukka, K. (2007), “Management accounting change and stability: loosely coupled rules and routines in action”, Management Accounting Research, Vol. 18, No. 1, pp. 76-101.

20. Markus, M. L., Tanis, C. (2000), “The enterprise system experience - from adoption to success”, in R. W. Zmud (ed.), “Framing the domains of IT research: Glimpsing the future through the past”, Cincinnati, Pinnaflex Educational Resources, pp. 173–207.

21. Nah, F. F. H., Lau, J. L. S., Kuang, J. (2001), “Critical factors for successful implementation of enterprise systems”, Business Process Management Journal, Vol. 7, No. 3, pp. 285-296.

22. Neely, A. (2005), “The evolution of performance measurement research”, International Journal of Operations & Productions Management, Vol. 25, No. 12, pp. 1264-1277.

23. Neely, A. et al. (1997), “Designing performance measures: a structured approach”, International Journal of Operations & Productions Management, Vol. 17, No. 11, pp. 1131-1152.

24. Rackoff, N., Wiseman, C., Ullrich, W. A. (1985), “Information systems for competitive advantage: implementation of a planning process”, MIS Quarterly, Vol. 9, No. 4, pp. 285-294.

25. Ridgway, V. F. (1956), “Dysfunctional consequences of performance measurements”, Administrative Science Quarterly, Vol. 1, No. 2, pp. 240-247.

26. Robey, D., Ross, J. W., Boudreau, M. C. (2002), “Learning to implement enterprise systems: an exploratory study of the dialectics of change”, Journal of Management Information Systems, Vol. 19, No. 1, pp. 17-46.

27. Shields, M. D. (1995), “An empirical analysis of firms’ implementation experiences with activity-based costing”, Journal of Management Accounting Research, Vol. 7, No. 1, pp. 148-165.

28. Soh, C., Markus, M. L. (1995), “How IT creates business value: a process theory synthesis”, Proceedings of the 16th International Conference on Information Systems.

29. Sulaiman, S., Mitchell, F. (2005), “Utilising a typology of management accounting change: an empirical anaysis”, Management Accounting Research, Vol. 16, No. 4, pp. 422-437.

30. Taticchi, P., Tonelli, F., Cagnazzo, L. (2010), “Performance measurement and management: a literature review and a research agenda”, Measuring business excellence, Vol. 14, No. 1, pp. 4-18.

31. Trist, E. (1981), “The evolution of socio-technical systems: a conceptual framework and an action research program”, available at: http://www.sociotech.net/wiki/images/9/94/Evolution_of_socio_technical_system s.pdf (17 July 2014)

32. Vaivio, J. (1999), “Exploring a ‘non-financial’ management accounting change”, Management Accounting Research, Vol. 10, No. 4, pp. 409-437.

Business Systems Research Journal

The Journal of Society for Advancing Innovation and Research in Economy

Journal Information

Metrics

All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 1819 1819 175
PDF Downloads 1022 1022 108