The influence of power strategies in AIS implementation processes

Rui C. Robalo and José António Moreira

International Journal of Accounting Information Systems, 2020, vol. 39, issue C

Abstract: This study is based on a longitudinal in-depth case study, conducted in a Portuguese public-sector organization, where the accountants adopted a strategic business partner role and promoted the implementation of two new accounting information systems (AIS), under the context of increasing business competition. Given their role, we examined how the implementation processes of such AIS were influenced by the accountants’ power strategies, adopting an organizational power narrative inquiry grounded on the four power dimensions proposed in Hardy’s (1996) framework: power over resources, power over decision-making processes, power over meanings and power of the system. As a result, this study contributes to the literature available on AIS by discussing the strategic business partner role of (management) accountants in a specific case; and by offering new insights into AIS research under the topic of accounting change through the exercise of power. Our research also contributes to the literature on organizational power by providing theoretical developments to Hardy’s (1996) power framework.

Keywords: Strategic accountants’ role; Accounting information systems; Implementation processes; Power; Case study; Public sector organization (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:39:y:2020:i:c:s1467089520300555

DOI: 10.1016/j.accinf.2020.100487

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