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Measuring Enterprise Systems’ and Local Systems’ Impact on Budgeting

  • Wipawee Paulsson
Publiceringsår: 2010
Språk: Engelska
Dokumenttyp: Konferensbidrag


Measuring information systems’ (IS) impact is a long-standing topic in the research community but it is far from complete. To date, there are calls from both practitioners and academia for more contributions on this topic, especially in the area of IS effectiveness in management accounting (MA). This research is inspired by former research results that indicate that it is unclear in practice whether IS have an effect on MA. Previous researchers suggest that IS applications like enterprise systems (ES) seem to have a small effect on MA because users rely more on other IS applications, referred to as local systems (LS), to perform MA tasks. This proposal will employ a survey to evaluate and determine which type of IS application tools between ES and LS have a greater effect on budgeting practice based on an existing, validated a-priori model from Gable et al. (2008).


  • Information Systems, Social aspects
  • Information systems’ impact
  • Budgeting
  • Enterprise systems
  • Local systems
  • Management control


9th International Conference on Perspectives in Business Informatics Research, 2010

Box 117, 221 00 LUND
Telefon 046-222 00 00 (växel)
Telefax 046-222 47 20
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Fakturaadress: Box 188, 221 00 LUND
Organisationsnummer: 202100-3211
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