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Accounting Information Systems Implementation and Management Accounting Change
University of Gothenburg.
University of Gothenburg.
University of Gothenburg.
University of Gothenburg ; Norwegian School of Information Technology-NITH, Norway.
2014 (English)In: Business Systems Research Journal, ISSN 1847-8344, E-ISSN 1847-9375, Vol. 5, no 2, 125-138 p.Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
2014. Vol. 5, no 2, 125-138 p.
Keyword [en]
AIS implementation, Performance measurement, Management accounting change
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-60379DOI: 10.2478/bsrj-2014-0015OAI: oai:DiVA.org:lnu-60379DiVA: diva2:1070124
Available from: 2017-01-31 Created: 2017-01-31 Last updated: 2017-02-06Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf