Theoretical Framework

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 3 in Enterprise Resource Planning, 2008, pp 62-90 from Palgrave Macmillan

Abstract: Abstract In the previous chapter we reviewed prior studies on ERP and management accounting change to evaluate various research approaches and to identify research issues. Our review revealed that there is a recent and increasing interest in studying management accounting change, including ERP-driven change. Different research perspectives, including positivistic, interpretive and critical approaches, have informed research on management accounting change. However, each approach on its own gives only part of the picture and needs to be complemented by other approaches to get a better understanding of management accounting change as a complex phenomenon. This study draws upon Giddens’ structuration theory, as a critical meta-theory, and institutional theories, as interpretive theories, for the theoretical framework informing the current study.

Keywords: Information System; Structuration Theory; Institutional Theory; Management Accounting; Enterprise Resource Planning (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_3

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DOI: 10.1057/9780230584051_3

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