Wagner, Erica L., Moll, Jodie and Newell, Susan. (2011) Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices : a sociomaterial perspective. Management Accounting Research, Vol.22 (No.3). pp. 181-197. ISSN 10445005

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Abstract

This paper extends our knowledge on how software-based accounting tools might work effectively within an organization. The empirical data that we focus on are events that unfolded following the introduction of a new ERP system at an Ivy League University. We describe a negotiation process that occurred after roll-out that resulted in a reconfiguration of the ERP to integrate some of the legacy functionalities that were familiar to organizational participants and which were considered by them to provide a more effective way to manage their finances. Our contribution to the literature is not only to show the importance of such post-roll-out modifications for creating a working information system, but also to extend previous accounts of non-linear accounting change processes by emphasizing how these modifications are dependent on the particular entanglement of users and technology (the sociomaterial assemblage) rather than either features of the technology or the agency of the humans involved. Moreover, our analysis of the case data suggests that management accounting in particular may not be easily captured in ERP packages, even where the technology architectures are supposedly designed for a particular industry. The case data also points to issues of affordability and the power of communities of practice as mediating the extent to which these familiar accounting logics may become integrated within the ERP system.

Item Type:	Journal Article
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management Q Science > QA Mathematics > QA76 Electronic computers. Computer science. Computer software
Divisions:	Faculty of Social Sciences > Warwick Business School > Innovation, Knowledge & Organisational Networks Research Unit Faculty of Social Sciences > Warwick Business School > Information Systems & Management Faculty of Social Sciences > Warwick Business School
Library of Congress Subject Headings (LCSH):	Business planning -- Software, Management information systems, Accounting -- Data processing, Organizational sociology, Technological innovations
Journal or Publication Title:	Management Accounting Research
Publisher:	Academic Press
ISSN:	10445005
Date:	September 2011
Volume:	Vol.22
Number:	No.3
Number of Pages:	17
Page Range:	pp. 181-197
Identification Number:	10.1016/j.mar.2011.03.001
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access
URI:	http://wrap.warwick.ac.uk/id/eprint/38441

Data sourced from Thomson Reuters' Web of Knowledge

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