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Exploring Enterprise Systems and Management Control in the Information Society: Developing a Conceptual Framework

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  • Rikhardsson, Pall

    (Department of Business Studies)

  • Rohde, Carsten

    (Copenhagen Business School)

  • Rom, Anders

    (Copenhagen Business School)

Abstract

Society is evolving from the industrial society towards the information society where information technology plays a crucial role. Few IT innovations have had as much impact on business organizations in the past years as Enterprise Systems (ES). These systems affect most functions in the organization as they support and standardize business processes, integrate data, can integrate external business partners into business processes and influence management activities such as planning and control. The main objective of this paper is to add to the limited body of knowledge of the relationship between ES and management control. We describe the changes taking place in companies operating in the information society, describe and define management control and review existing research on the relationship between management control and enterprise systems. We criticize existing management control frameworks for not recognizing the significance of information, communication and risk control in today’s operating environment. Finally, we propose a framework for viewing management control in the information society

Suggested Citation

  • Rikhardsson, Pall & Rohde, Carsten & Rom, Anders, 2005. "Exploring Enterprise Systems and Management Control in the Information Society: Developing a Conceptual Framework," Management Accounting Research Group Working Papers M-2005-05, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    • Handle: RePEc:hhb:aarbma:2005-005
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    File URL: http://www.hha.dk/afl/wp/man/M_2005_05.pdf
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    References listed on IDEAS

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    1. Bhimani, Alnoor (ed.), 2003. "Management Accounting in the Digital Economy," OUP Catalogue, Oxford University Press, number 9780199260386, Decembrie.
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    Cited by:

    1. Holm, Claus & Schøler, Finn & Lønne, Henrik & Maingot, Michael, 2009. "A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country," Accounting Research Center Working Papers A-2009-01, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    2. Heise, David & Strecker, Stefan & Frank, Ulrich, 2014. "ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system," International Journal of Accounting Information Systems, Elsevier, vol. 15(3), pages 224-245.
    3. Rikhardsson, Pall & Best, Peter & Green, Peter & Rosemann, Michael, 2006. "Business Process Risk Management, Compliance and Internal Control: A Research Agenda," Management Accounting Research Group Working Papers M-2006-05, University of Aarhus, Aarhus School of Business, Department of Business Studies.

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