Javascript verkar inte påslaget? - Vissa delar av Lunds universitets webbplats fungerar inte optimalt utan javascript, kontrollera din webbläsares inställningar.
Du är här

IS technologies constraining and enabling powers in budgeting

  • Wipawee Paulsson
  • Charles Møller
  • Sohail Chaudhry
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


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.


  • Information Systems, Social aspects
  • ERP system
  • Budgeting
  • Flexibility
  • Integration


  • ISBN: 978-0415631310

Box 117, 221 00 LUND
Telefon 046-222 00 00 (växel)
Telefax 046-222 47 20
lu [at] lu [dot] se

Fakturaadress: Box 188, 221 00 LUND
Organisationsnummer: 202100-3211
Om webbplatsen