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AIS as a catalyst for change
Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
2022 (English)In: The Routledge handbook of accounting information systems / [ed] Erik Strauss, Martin Quinn, New York: Taylor & Francis, 2022, 2, p. 63-74Chapter in book (Refereed)
Abstract [en]

Modern accounting information systems (AIS) can work as a catalyst for change if it is first understood how AIS have changed over time and which new challenges managers are facing when trying to benefit from the more advanced systems and what kind of change this may bring. Many of the opportunities that AIS offer are not fully learned until they change the way work is done in a permanent way. As such, organisational learning and organisational change are intertwined. A change in, e.g., how the management accounting function works can be facilitated by implementing a new AIS, especially if they free time for more advanced analyses. Analyses, decisions and actions are all possible through advanced digital initiatives in general, and a complex analysis of financial data in particular may contribute to a more productive business. More than ever, AIS constitute a system that can create the basis for an efficient business, drives renewal and makes a company profitable in the long run. In a way, advanced AIS have come to play a catalyst role, forcing the organisation to think through how operations are done and in what ways it could be improved to stay competitive. 

Place, publisher, year, edition, pages
New York: Taylor & Francis, 2022, 2. p. 63-74
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-124465DOI: 10.4324/9781003132943-7Scopus ID: 2-s2.0-85159467923ISBN: 9781000777024 (print)ISBN: 9780367678111 (print)ISBN: 9781003132943 (electronic)OAI: oai:DiVA.org:lnu-124465DiVA, id: diva2:1795883
Available from: 2023-09-11 Created: 2023-09-11 Last updated: 2024-03-22Bibliographically approved

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Bredmar, Krister

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CiteExportLink to record
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