Analysing Flexibility and Integration Needs in Budgeting IS Technologies

Wipawee Uppatumwichian ()
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Wipawee Uppatumwichian: Lund University

A chapter in Accounting Information Systems for Decision Making, 2013, pp 299-314 from Springer

Abstract: Abstract The duality characteristics of budgeting between the flexibility driven decision-making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence controllers’ choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI) and spreadsheets. Guided by the human agency concept, twenty-one controllers in eleven companies in Thailand are interviewed. The analysis shows that flexibility and integration in budgeting IS technologies can be viewed from four domains: organisation-in-focus, personal requirement, business requirement and reporting requirement. The analysis shows that there are conflicts between these four domains. It is found that spreadsheets are used when flexibility is needed. However, the ERP system and BI are employed to support integration. The major implication is that controllers apply several IS technologies to support budgeting because each IS technology is designed for its own respective purposes and intentions.

Keywords: Budgeting; Decision-making; Management control; ERP system (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-642-35761-9_18

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DOI: 10.1007/978-3-642-35761-9_18

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