The role of standard software packages in mediating management accounting knowledge

Timo Hyvönen, Janne Järvinen and Jukka Pellinen

Qualitative Research in Accounting & Management, 2006, vol. 3, issue 2, 145-160

Abstract: Purpose - This paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and off‐the‐shelf activity based costing software to create a uniform profitability management system within the organisation. Design/methodology/approach - The case analysis is informed by the theoretical notions of dis‐and re‐embedding of expert knowledge, expert systems and standards. Findings - The results indicate that standardised cost accounting software packages may be useful not only because of their superior data processing properties and technical efficiency, but also because of their usability in overcoming resistance to change. It is suggested that software packages and some degrees of freedom in the implementation process may actually enhance actors' “blind” commitment to the system and reduce resistance to the new system. Originality/value - It is of interest to researchers and practitioners alike how ready‐made software packages may be successfully used in implementing the changes needed in the management accounting systems of large organisations. It is also particularly interesting to find reasons why software packages seem to be so useful in driving these changes.

Keywords: Computer software; Change management; Resource management; Activity based costs (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:11766090610670677

DOI: 10.1108/11766090610670677

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