Advanced Search
MyIDEAS: Login

A Typology Of Situations Of Accounting Systems Intégration

Contents:

Author Info

  • Lazhar El Orf

    ()
    (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers (CNAM))

Registered author(s):

    Abstract

    This paper presents the first results of a qualitative research about the organization of the Accounting Information Systems (AIS) of four companies operating in different contexts (two medium-sized and two large companies). Our study's main objective is to contribute to the understanding of the determinants of the integration of accounting information systems. It shows that the strategy is, beyond all other considerations, the primary determinant of integration practices of accounting systems of the companies surveyed, followed by the size and elements of context such as the system of management control. Organizations whose activities are not diversified (or monoactivity) opt more for accounting systems partially integrated or stand-alone while those whose activities are diversified prefer more diversified integrated accounting systems whose design is based on event-based approach and multidimensional accounting (Sorter 1969). The integration of accounting subsystems seems to be part of the mechanisms developed by diverse organizations to manage / control their very different structures. Hence, the theory of differentiation-integration (Lawrence and Lorsch 1969) explains very well the practical integration of accounting systems observed. Our study leads to a typology of modes of integration of accounting systems: (1) Conventional two-dimensional system, (2) Quasi-integrated centralized system (3) Integrated system, (4) Multidimensional system.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://halshs.archives-ouvertes.fr/docs/00/72/39/68/PDF/el_orf_lazhar_HAL_12.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00723968.

    as in new window
    Length:
    Date of creation: 14 Jun 2012
    Date of revision:
    Publication status: Published - Presented, 7th edition of the International Conference Accounting and Management Information Systems (AMIS 2012), Bucharest, 13-14, juin 2012., 2012, BUCHAREST, Romania
    Handle: RePEc:hal:journl:halshs-00723968

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00723968
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: AIS; Theory of differentiation-integration; event-based approach; ERP; two-dimensional system; quasi-integrated system; integrated system; multidimensional system.;

    This paper has been announced in the following NEP Reports:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00723968. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.