EconPapers    
Economics at your fingertips  
 

Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective

Lisa Jack and Ahmed Kholeif

Accounting forum, 2008, vol. 32, issue 1, 30-45

Abstract: The implementation and use of Enterprise Resource Planning (ERP) systems raise fundamental questions about the role of management accountants in an organisation. The case studied here, involving an attempt to establish an ERP system in an organisation funded by both the European Union (EU) and the Egyptian government, is an exploration of conflicting beliefs about the role of management accountants. Elements of strong structuration theory (a reinforced version of Giddens’ structuration theory) are used to analyse how the contest over the role of the management accountant in a new organisation was played out during the partially successful attempt to establish ERP in conjunction with a system that was felt to better support the requirements of the EU for performance-based budgeting. Despite the forward-looking dispositions of key actors within the organisation and from the EU, the role of the management accountant here became compressed to the traditional one of cost information collector and provider.

Keywords: Structuration theory; ERP systems; Management accountants; Performance-based budgeting; Egypt; EU (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (23)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0155998207000695
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:32:y:2008:i:1:p:30-45

DOI: 10.1016/j.accfor.2007.11.003

Access Statistics for this article

Accounting forum is currently edited by Glen Lehman

More articles in Accounting forum from Elsevier
Bibliographic data for series maintained by Catherine Liu (repec@elsevier.com).

 
Page updated 2024-12-28
Handle: RePEc:eee:accfor:v:32:y:2008:i:1:p:30-45