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Accounting information systems as institutional carriers : a case study of regulatory compliance in UK Asset Management Houses
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Currie, Wendy, Finnegan, David J. and Gozman, Daniel (2011) Accounting information systems as institutional carriers : a case study of regulatory compliance in UK Asset Management Houses. In: UNSPECIFIED. Published in: ECIS 2011 Proceeding (Paper 2).
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Official URL: http://aisel.aisnet.org/ecis2011/2
Abstract
Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context of UK Asset Management Houses. The AIS was found to be a strong conduit for institutionalized compliance related practices, utilising symbolic systems, relational systems, routines and artefacts to carry approaches relating to regulative, normative and cultural-cognitive strands of institutionalism. Thus, AIS are integral to the development and dissipation of best practice for the management of regulatory compliance. As institutional elements are clearly present we argue that AIS and regulatory compliance provide a rich context to further institutionalism. Since AIS may act as conduits for regulatory approaches, both systems adopters and clients may benefit from actively seeking to codify and abstract best practices into AIS. However, the application of generic institutionalized approaches, which may be applied across similar organizations, must be tempered with each firm’s business environment and associated regulatory exposure. A balance should be sought between approaches specific enough to be useful but generic enough to be universally applied
| Item Type: | Conference Item (Paper) | ||||
|---|---|---|---|---|---|
| Divisions: | Faculty of Social Sciences > Warwick Business School | ||||
| Journal or Publication Title: | ECIS 2011 Proceeding | ||||
| Official Date: | 2011 | ||||
| Dates: |
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| Number: | Paper 2 | ||||
| Status: | Peer Reviewed | ||||
| Publication Status: | Published | ||||
| Conference Paper Type: | Paper | ||||
| Type of Event: | Conference |
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