Driving accounting transformation: the interplay of institutional logics in Dubai Smart Government's ERP implementation

This paper investigates the institutional logic involved in implementing ERP systems in the Dubai Smart Government. This paper presents a case study in Dubai Smart City that applies institutional logics to ERP implementation in a public organisation. It argues that ERP has a dual impact, being shaped by institutional forces and regulating human actions. The study finds that the DSG effectively aligned its institutional work processes with the inherent logics of ERP, resulting in a successful implementation of the standard version. The decision to adopt the ERP system was driven by external pressure and drew upon the organisation's capacity for consensus-building to facilitate change management. However, the findings of this case study may not apply to other organisations, but they suggest that alignment between institutional work and institutional logics is important for the successful implementation of ERP systems. This perspective suggests several areas for future research. Finally, this paper represents one of the few studies available on the implementation of ERP systems in the Middle East. It showcases a case study that explores a highly successful ERP implementation, analysing it through the lens of key factors that influenced the outcome.