ERP vs. Custom Software and the Operation of the Dialectic of Control

Ahmed O. Kholeif, Magdy G. Abdel-Kader and Michael J. Sherer
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Ahmed O. Kholeif: University of Essex
Magdy G. Abdel-Kader: Brunel University
Michael J. Sherer: University of Essex

Chapter 7 in Enterprise Resource Planning, 2008, pp 189-232 from Palgrave Macmillan

Abstract: Abstract Giddens (1984) argues that there is misdistribution of resources that is the basis for domination structure. He develops the concept of the dialectic of control that implies that, despite this asymmetrical distribution of resources, all power relations involve reproduced relations of autonomy and dependence in interaction in both directions. Drawing on this concept and its application in Burns and Scapens’ (2000) framework, this chapter analyses extra-institutional pressures and change in management accountants’ roles and relationships due to the introduction of IT in the four cases under study. The analysis is conducted at two levels. The first level examines the changing power relations between extra-organisational institutions and organisational members due to the implementation of IT projects and associated management accounting change, if any. The second level examines the changing power relations among organisational members due to the implementation of IT projects and associated management accounting change and stability. We analyse the roles of management accountants, IT specialists and line managers and their relationships within each organisation.

Keywords: Organisational Member; Management Accountant; Custom Software; Performance Measurement System; Component Manager (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-58405-1_7

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DOI: 10.1057/9780230584051_7

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