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Accounting Information Systems Implementation and Management Accounting Change

Bredmar Krister, Ask Urban, Frisk Elisabeth and Magnusson Johan
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Frisk Elisabeth: School of Business, Economics and Law, University of Gothenburg, Sweden
Magnusson Johan: School of Business, Economics and Law, University of Gothenburg, Sweden Norwegian School of Information Technology-NITH, Oslo, Norway

Business Systems Research, 2014, vol. 5, issue 2, 125-138

Abstract: Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Keywords: AIS implementation; performance measurement; management accounting change (search for similar items in EconPapers)
JEL-codes: M1 M15 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:bit:bsrysr:v:5:y:2014:i:2:p:125-138

DOI: 10.2478/bsrj-2014-0015

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