Enterprise Resource Planning systems and accountants: towards hybridization?
Abstract
This paper aims to examine how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organizations, leading to new, hybrid positions. By drawing on structuration theory, we propose to conceptualize the potential change in accountants' practices and positions as a structuration process, and ERP systems as modalities of structuration, providing new interpretive schemes, norms and co-ordination and control facilities, which influence the direction of hybridization between accountants and other professional groups. Since the results of this process are neither predictable a priori, nor generalizable, we are convinced that detailed interpretive case studies of ERP implementations are needed to understand their complex impacts on accountants. Hence, we provide one such study in order to explore the 'ambiguous' and often inconsistent consequences for accountants deriving from the adoption of an ERP system.Download Info
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Bibliographic Info
Article provided by Taylor and Francis Journals in its journal European Accounting Review.
Volume (Year): 12 (2003)
Issue (Month): 1 ()
Pages: 123-153
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- João A. Ribeiro & Robert W. Scapens, 2006. "Institutional theories in management accounting change: Contributions, issues and paths for development," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 94-111, July.
- Timo Hyvönen & Janne Järvinen & Jukka Pellinen, 2006. "The role of standard software packages in mediating management accounting knowledge," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(2), pages 145-160, July.
- 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.
- Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 151-169, February.
- Valentin Florentin Dumitru, 2011. "The Impact of Information Technologies on the Organization and Functioning of the Company," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(Special N), pages 754-770, November.
- Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, December.
- Catalin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2008. "The Changing Role Of Accountants In A Transition Economy €“ Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 5.
- Aernoudts, R.H.R.M. & Boom, T. van der & Vosselman, E.G.J. & Pijl, G.J. van der, 2005. "Management Accounting Change and ERP, an Assessment of Research," MPRA Paper 9582, University Library of Munich, Germany.
- Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
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