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Organizational structures: a comparative analysis of ERPS and non-ERPS adopters

Listed author(s):
  • Gabriëls, Xavier

    (Hogeschool-Universiteit Brussel (HUB), Belgium
    Universiteit Antwerpen, Belgium)

  • Van de Wiele, Patsy


    (Hogeschool-Universiteit Brussel (HUB), Belgium)

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    The influence of information technology on organizational structures has been extensively discussed in the literature (Hall, 1987; Lincoln and Kalleberg, 1990). Organizational structures typically have to be adapted in order to accommodate a new technology or change in accounting method, instead of the other way around. Lucas and Baroudi (1994) examined complex interactions between decision making and organizational factors, such as integration, formalization and centralization. Although organizational structure has been mainly operationalized in the management accounting literature by centralization, this paper will consider three dimensions of organizational structure, namely formalization, verticalization and centralization. Furthermore, as Gattiker and Goodhue (2004) mention that managing interdependence and improving the flow of information within and between subsidiaries is one of the major reasons many firms have adopted an ERPS, both interdependence levels are also verified in this study. The data for this study were obtained through a survey sent to the 150 largest companies in Belgium. This group consisted of companies having an ERPS and companies which have not adopted an ERPS. This allowed us to compare the above mentioned constructs between ERPS and non-ERPS adopters. Findings indicate stability in organizational structures. Apart from a slight increase in centralization, no changes to organizational structures or interdependence levels could be found.

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    Paper provided by Hogeschool-Universiteit Brussel, Faculteit Economie en Management in its series Working Papers with number 2008/05.

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    Length: 27 pages
    Date of creation: Jan 2008
    Handle: RePEc:hub:wpecon:200805
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