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ACCOUNTING SOLUTIONS USE FOR BUDGETING IN ERP,

Paulsson, Wipawee LU ; Johansson, Björn LU and Carlsson, Sven LU (2011) The 15th Pacific Asia conference in Information systems In [Host publication title missing] p.1-15
Abstract
We explore whether off-the-shelf accounting solutions are used or not used in management control.

This study explores the usage of accounting solutions such as ERP, “hybrid ERP”, and “best-ofbreed”

(BoB). Previous research highlights the problem that ERP has a “moderate” impact on

management control but no study addresses whether hybrid ERP and BoB adopters experience the

same problem. The explorative study investigates two budgeting activities – annual budget and rolling

forecast construction, and variance analysis – in five case companies in order to explore and explain

if and why off-the-shelf accounting solutions are used or not used. Due to a misfit between user

intentions... (More)
We explore whether off-the-shelf accounting solutions are used or not used in management control.

This study explores the usage of accounting solutions such as ERP, “hybrid ERP”, and “best-ofbreed”

(BoB). Previous research highlights the problem that ERP has a “moderate” impact on

management control but no study addresses whether hybrid ERP and BoB adopters experience the

same problem. The explorative study investigates two budgeting activities – annual budget and rolling

forecast construction, and variance analysis – in five case companies in order to explore and explain

if and why off-the-shelf accounting solutions are used or not used. Due to a misfit between user

intentions and system functionality, all the case companies use non-accounting solutions such as MS

Excel and Hyperion business intelligence budgeting. In the first activity, users intend to achieve

budgeting accuracy but the accounting solutions offer poor forecasting ability. In the second activity,

users intend to identify management control problems but the accounting solutions offer poor analysis

functions, for example poor visual presentation. We conclude that hybrid ERP and BoB accounting

solution adopters experience the same problems as ERP adopters because accounting solution nonuse

or “workaround” is related to both technical and social problems. (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
keywords
Budgeting, Enterprise resource planning system, MS Excel, Hyperion.
in
[Host publication title missing]
pages
15 pages
publisher
Association for Information Systems
conference name
The 15th Pacific Asia conference in Information systems
external identifiers
  • Scopus:84855844351
language
English
LU publication?
yes
id
0c268e61-d54c-4890-83d4-d6437044104d (old id 2168301)
alternative location
http://projects.business.uq.edu.au/pacis2011/papers/PACIS2011-193.pdf
date added to LUP
2011-10-03 10:22:03
date last changed
2016-10-13 04:49:27
@misc{0c268e61-d54c-4890-83d4-d6437044104d,
  abstract     = {We explore whether off-the-shelf accounting solutions are used or not used in management control.<br/><br>
This study explores the usage of accounting solutions such as ERP, “hybrid ERP”, and “best-ofbreed”<br/><br>
(BoB). Previous research highlights the problem that ERP has a “moderate” impact on<br/><br>
management control but no study addresses whether hybrid ERP and BoB adopters experience the<br/><br>
same problem. The explorative study investigates two budgeting activities – annual budget and rolling<br/><br>
forecast construction, and variance analysis – in five case companies in order to explore and explain<br/><br>
if and why off-the-shelf accounting solutions are used or not used. Due to a misfit between user<br/><br>
intentions and system functionality, all the case companies use non-accounting solutions such as MS<br/><br>
Excel and Hyperion business intelligence budgeting. In the first activity, users intend to achieve<br/><br>
budgeting accuracy but the accounting solutions offer poor forecasting ability. In the second activity,<br/><br>
users intend to identify management control problems but the accounting solutions offer poor analysis<br/><br>
functions, for example poor visual presentation. We conclude that hybrid ERP and BoB accounting<br/><br>
solution adopters experience the same problems as ERP adopters because accounting solution nonuse<br/><br>
or “workaround” is related to both technical and social problems.},
  author       = {Paulsson, Wipawee and Johansson, Björn and Carlsson, Sven},
  keyword      = {Budgeting,Enterprise resource planning system,MS Excel,Hyperion.},
  language     = {eng},
  pages        = {1--15},
  publisher    = {ARRAY(0x92d5978)},
  series       = {[Host publication title missing]},
  title        = {ACCOUNTING SOLUTIONS USE FOR BUDGETING IN ERP,},
  year         = {2011},
}