Webbläsaren som du använder stöds inte av denna webbplats. Alla versioner av Internet Explorer stöds inte längre, av oss eller Microsoft (läs mer här: * https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Var god och använd en modern webbläsare för att ta del av denna webbplats, som t.ex. nyaste versioner av Edge, Chrome, Firefox eller Safari osv.

IS technologies constraining and enabling powers in budgeting

Författare

  • Wipawee Paulsson

Redaktör

  • Charles Møller
  • Sohail Chaudhry

Summary, in English

Budgeting is one of the oldest and the most popular organisational decisionmaking

and controlling mechanisms. Although not new, information system (IS) technologies

are not developed to support the process fully. Based on the structuration theory, this paper uses

the concept of human agencies to examine how users interpret different types of IS technology,

which are commonly used in budgeting, such as ERP systems, spreadsheets and business intelligence.

The research question is: what are human agencies’ interpretations of the enabling and

constraining powers of different IS technologies used in budgeting? The secondary empirical

data suggests that there is a mismatch between the flexible and integrative nature required in

budgeting and the IS technologies employed. The paper concludes that no single IS technology

tool is ideal for budgeting. Users must constantly extract, transfer and load information between

systems in order to exploit the enabling powers fully and to avoid the constraining powers embedded

in each system.

Publiceringsår

2012

Språk

Engelska

Sidor

277-290

Publikation/Tidskrift/Serie

Advances in Enterprise Information Systems II

Volym

II

Dokumenttyp

Del av eller Kapitel i bok

Förlag

CRC Press

Ämne

  • Information Systems, Social aspects

Nyckelord

  • ERP system
  • Budgeting
  • Flexibility
  • Integration

Status

Published

ISBN/ISSN/Övrigt

  • ISBN: 978-0415631310