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Understanding the ERP system use in budgeting

  • Wipawee Paulsson
Publiceringsår: 2013
Språk: Engelska
Sidor: 106-121
Publikation/Tidskrift/Serie: [Host publication title missing]
Volym: 139
Dokumenttyp: Konferensbidrag
Förlag: Springer


This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structuration theory (ST), suggests that ERP systems impede flexibility in decision-making. However, the systems have the potential to facilitate integration in management controls. The analysis at the structural level, guided by the concept of ‘contradiction’ in ST, concludes that the ERP systems are not widely used in budgeting. This is because the systems support the integration function alone while budgeting assumes both roles. This paper offers the ERP system non-use explanation from an ulitarian perspective. Additionally, it calls for solutions to improve ERP use especially for the integration function.


  • Information Systems, Social aspects
  • Structuration theory Budgeting ERP system IS use


The sixth international conference on research and practical issues of enterprise information systems (CONFENIS 2012)
  • ISSN: 1865-1348

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