Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective

Jack, Lisa and Kholeif, Ahmed (2008) Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective. Accounting Forum, 32 (1). pp. 30-45. ISSN 0155-9982 DOI https://doi.org/10.1016/j.accfor.2007.11.003

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Abstract

The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and the Egyptian government, is an exploration of conflicting beliefs about the role of management accountants. Elements of strong structuration theory (a reinforced version of Giddens’ structuration theory) are used to analyse how the contest over the role of the management accountant in a new organisation was played out during the partially successful attempt to establish ERP in conjunction with a system that was felt to better support the requirements of the EU for performance-based budgeting. Despite the forward-looking dispositions of key actors within the organisation and from the EU, the role of the management accountant here became compressed to the traditional one of cost information collector and provider.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Business and Management
Date Deposited: 05 Feb 2013 15:59
URI: http://repository.edgehill.ac.uk/id/eprint/4898

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