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Applying the viable system model in an MCS: Addressing relationships between ERP and budgeting

Paulsson, Wipawee LU and Johansson, Björn LU (2011) Americans Conference on Information Systems AMCIS 2011 In [Host publication title missing]
Abstract
We apply the viable system model (VSM) in the management control system (MCS) area in order to address the multifariousrelationships between enterprise resource planning (ERP) systems and budgeting through the introduction of five researchcriteria: ERP system, budgeting, informal control, organizational hierarchy and the relationships among them. The researchquestion discussed is: How can we develop an MCS that addresses the relationships among budgeting, ERP systems,informal control and organizational hierarchy? It is found that the VSM application overcomes the limitations in MCSframeworks by addressing the relationships among formal and informal sub-control components across all the organizationlevels. The main conclusion of the... (More)
We apply the viable system model (VSM) in the management control system (MCS) area in order to address the multifariousrelationships between enterprise resource planning (ERP) systems and budgeting through the introduction of five researchcriteria: ERP system, budgeting, informal control, organizational hierarchy and the relationships among them. The researchquestion discussed is: How can we develop an MCS that addresses the relationships among budgeting, ERP systems,informal control and organizational hierarchy? It is found that the VSM application overcomes the limitations in MCSframeworks by addressing the relationships among formal and informal sub-control components across all the organizationlevels. The main conclusion of the research is that the amended VSM could be used to describe and explain the social aspectbetween ERP and budgeting in organizations. The unintended use and disconnection of ‘ERP as a database’ in VSM’s system2 explains why the relationship between ‘ERP as a system’ and budgeting remains multifarious. (Less)
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author
organization
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type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
in
[Host publication title missing]
publisher
Association for information Systems, AIS Electronic Library (AISeL)
conference name
Americans Conference on Information Systems AMCIS 2011
external identifiers
  • Scopus:84870189585
language
English
LU publication?
yes
id
afaf3836-daef-44f9-b533-cf22f910947a (old id 2167646)
alternative location
http://aisel.aisnet.org/amcis2011_submissions/239
date added to LUP
2011-09-29 10:30:40
date last changed
2016-10-13 04:37:25
@misc{afaf3836-daef-44f9-b533-cf22f910947a,
  abstract     = {We apply the viable system model (VSM) in the management control system (MCS) area in order to address the multifariousrelationships between enterprise resource planning (ERP) systems and budgeting through the introduction of five researchcriteria: ERP system, budgeting, informal control, organizational hierarchy and the relationships among them. The researchquestion discussed is: How can we develop an MCS that addresses the relationships among budgeting, ERP systems,informal control and organizational hierarchy? It is found that the VSM application overcomes the limitations in MCSframeworks by addressing the relationships among formal and informal sub-control components across all the organizationlevels. The main conclusion of the research is that the amended VSM could be used to describe and explain the social aspectbetween ERP and budgeting in organizations. The unintended use and disconnection of ‘ERP as a database’ in VSM’s system2 explains why the relationship between ‘ERP as a system’ and budgeting remains multifarious.},
  author       = {Paulsson, Wipawee and Johansson, Björn},
  language     = {eng},
  publisher    = {ARRAY(0xba2b4c0)},
  series       = {[Host publication title missing]},
  title        = {Applying the viable system model in an MCS: Addressing relationships between ERP and budgeting},
  year         = {2011},
}