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The role of standard software packages in mediating management accounting knowledge

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Author Info

  • Timo Hyvönen
  • Janne Järvinen
  • Jukka Pellinen
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    Abstract

    Purpose – This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company-wide enterprise resource planning system and off-the-shelf activity based costing software to create a uniform profitability management system within the organisation. Design/methodology/approach – The case analysis is informed by the theoretical notions of dis-and re-embedding of expert knowledge, expert systems and standards. Findings – The results indicate that standardised cost accounting software packages may be useful not only because of their superior data processing properties and technical efficiency, but also because of their usability in overcoming resistance to change. It is suggested that software packages and some degrees of freedom in the implementation process may actually enhance actors' “blind” commitment to the system and reduce resistance to the new system. Originality/value – It is of interest to researchers and practitioners alike how ready-made software packages may be successfully used in implementing the changes needed in the management accounting systems of large organisations. It is also particularly interesting to find reasons why software packages seem to be so useful in driving these changes.

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    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal Qualitative Research in Accounting & Management.

    Volume (Year): 3 (2006)
    Issue (Month): 2 (July)
    Pages: 145-160

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    Handle: RePEc:eme:qrampp:v:3:y:2006:i:2:p:145-160

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    Related research

    Keywords: Activity based costs; Change management; Computer software; Resource management;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
    2. Timo Hyvonen, 2003. "Management Accounting And Information Systems: Erp Versus Bob," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 155-173.
    3. Chapman, Christopher S., 2005. "Not because they are new: Developing the contribution of enterprise resource planning systems to management control research," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 685-689.
    4. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    5. Sudhir Lodh & Michael Gaffikin, 2003. "Implementation of an integrated accounting and cost management system using the SAP system: a field study," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 85-121.
    6. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
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    Citations

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    Cited by:
    1. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 345-376, April.
    2. Aapo Länsiluoto & Marko Järvenpää, 2008. "Environmental and performance management forces: Integrating “greenness” into balanced scorecard," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 184-206, September.

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