 Enterprise Resource Planning systems and accountants: towards hybridization?Ariela Caglio European Accounting Review, 2003, vol. 12, issue 1, 123-153 Abstract: This paper aims to examine how the adoption of a new Enterprise Resource Planning (ERP) system challenges the definition of the expertise and roles of accountants within organizations, leading to new, hybrid positions. By drawing on structuration theory, we propose to conceptualize the potential change in accountants' practices and positions as a structuration process, and ERP systems as modalities of structuration, providing new interpretive schemes, norms and co-ordination and control facilities, which influence the direction of hybridization between accountants and other professional groups. Since the results of this process are neither predictable a priori, nor generalizable, we are convinced that detailed interpretive case studies of ERP implementations are needed to understand their complex impacts on accountants. Hence, we provide one such study in order to explore the 'ambiguous' and often inconsistent consequences for accountants deriving from the adoption of an ERP system. Date: 2003 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:12:y:2003:i:1:p:123-153 Ordering information: This journal article can be ordered from DOI: 10.1080/0963818031000087853 Access Statistics for this article European Accounting Review is currently edited by Laurence van Lent More articles in European Accounting Review from Taylor & Francis Journals |
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