ACCOUNTING SOLUTIONS USE FOR BUDGETING IN ERP,
Författare
Summary, in English
We explore whether off-the-shelf accounting solutions are used or not used in management control.
This study explores the usage of accounting solutions such as ERP, “hybrid ERP”, and “best-ofbreed”
(BoB). Previous research highlights the problem that ERP has a “moderate” impact on
management control but no study addresses whether hybrid ERP and BoB adopters experience the
same problem. The explorative study investigates two budgeting activities – annual budget and rolling
forecast construction, and variance analysis – in five case companies in order to explore and explain
if and why off-the-shelf accounting solutions are used or not used. Due to a misfit between user
intentions and system functionality, all the case companies use non-accounting solutions such as MS
Excel and Hyperion business intelligence budgeting. In the first activity, users intend to achieve
budgeting accuracy but the accounting solutions offer poor forecasting ability. In the second activity,
users intend to identify management control problems but the accounting solutions offer poor analysis
functions, for example poor visual presentation. We conclude that hybrid ERP and BoB accounting
solution adopters experience the same problems as ERP adopters because accounting solution nonuse
or “workaround” is related to both technical and social problems.
This study explores the usage of accounting solutions such as ERP, “hybrid ERP”, and “best-ofbreed”
(BoB). Previous research highlights the problem that ERP has a “moderate” impact on
management control but no study addresses whether hybrid ERP and BoB adopters experience the
same problem. The explorative study investigates two budgeting activities – annual budget and rolling
forecast construction, and variance analysis – in five case companies in order to explore and explain
if and why off-the-shelf accounting solutions are used or not used. Due to a misfit between user
intentions and system functionality, all the case companies use non-accounting solutions such as MS
Excel and Hyperion business intelligence budgeting. In the first activity, users intend to achieve
budgeting accuracy but the accounting solutions offer poor forecasting ability. In the second activity,
users intend to identify management control problems but the accounting solutions offer poor analysis
functions, for example poor visual presentation. We conclude that hybrid ERP and BoB accounting
solution adopters experience the same problems as ERP adopters because accounting solution nonuse
or “workaround” is related to both technical and social problems.
Avdelning/ar
Publiceringsår
2011
Språk
Engelska
Sidor
1-15
Publikation/Tidskrift/Serie
[Host publication title missing]
Länkar
Dokumenttyp
Konferensbidrag
Förlag
Association for Information Systems
Ämne
- Information Systems, Social aspects
Nyckelord
- Budgeting
- Enterprise resource planning system
- MS Excel
- Hyperion.
Conference name
The 15th Pacific Asia conference in Information systems
Conference date
2011-07-09
Conference place
Brisbane, Australia
Status
Published