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Accounting Information Systems Implementation and Management Accounting Change

Author

Listed:
  • Bredmar Krister
  • Ask Urban
  • Frisk Elisabeth

    (School of Business, Economics and Law, University of Gothenburg, Sweden)

  • Magnusson Johan

    (School of Business, Economics and Law, University of Gothenburg, Sweden Norwegian School of Information Technology-NITH, Oslo, Norway)

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.

Suggested Citation

  • Bredmar Krister & Ask Urban & Frisk Elisabeth & Magnusson Johan, 2014. "Accounting Information Systems Implementation and Management Accounting Change," Business Systems Research, Sciendo, vol. 5(2), pages 125-138, September.
  • Handle: RePEc:bit:bsrysr:v:5:y:2014:i:2:p:125-138
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    References listed on IDEAS

    as
    1. Baines, Annette & Langfield-Smith, Kim, 2003. "Antecedents to management accounting change: a structural equation approach," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 675-698.
    2. Chenhall, Robert H. & Euske, K.J., 2007. "The role of management control systems in planned organizational change: An analysis of two organizations," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 601-637.
    3. Jean-Francois Henri, 2010. "The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of Performance Measurement Systems," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 73-96.
    4. Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 503-511.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    AIS implementation; performance measurement; management accounting change;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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