Organizational structures: a comparative analysis of ERPS and non-ERPS adopters

Xavier Gabriëls and Patsy Van de Wiele ()
Additional contact information
Xavier Gabriëls: Hogeschool-Universiteit Brussel (HUB), Belgium
Patsy Van de Wiele: Hogeschool-Universiteit Brussel (HUB), Belgium

No 2008/05, Working Papers from Hogeschool-Universiteit Brussel, Faculteit Economie en Management

Abstract: The influence of information technology on organizational structures has been extensively discussed in the literature (Hall, 1987; Lincoln and Kalleberg, 1990). Organizational structures typically have to be adapted in order to accommodate a new technology or change in accounting method, instead of the other way around. Lucas and Baroudi (1994) examined complex interactions between decision making and organizational factors, such as integration, formalization and centralization. Although organizational structure has been mainly operationalized in the management accounting literature by centralization, this paper will consider three dimensions of organizational structure, namely formalization, verticalization and centralization. Furthermore, as Gattiker and Goodhue (2004) mention that managing interdependence and improving the flow of information within and between subsidiaries is one of the major reasons many firms have adopted an ERPS, both interdependence levels are also verified in this study. The data for this study were obtained through a survey sent to the 150 largest companies in Belgium. This group consisted of companies having an ERPS and companies which have not adopted an ERPS. This allowed us to compare the above mentioned constructs between ERPS and non-ERPS adopters. Findings indicate stability in organizational structures. Apart from a slight increase in centralization, no changes to organizational structures or interdependence levels could be found.

Pages: 27 pages
Date: 2008-01
References: Add references at CitEc
Citations:

Downloads: (external link)
http://lirias.hubrussel.be/handle/123456789/2230 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 500 Can't connect to lirias.hubrussel.be:80 (nodename nor servname provided, or not known)

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:hub:wpecon:200805

Access Statistics for this paper

More papers in Working Papers from Hogeschool-Universiteit Brussel, Faculteit Economie en Management Contact information at EDIRC.
Bibliographic data for series maintained by Sabine Janssens ( this e-mail address is bad, please contact ).