Skip to main content

Lund University Publications

LUND UNIVERSITY LIBRARIES

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
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)
Please use this url to cite or link to this publication:
author
and
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
host publication
[Host publication title missing]
publisher
Association for Information Systems
conference name
Americans Conference on Information Systems AMCIS 2011
conference dates
2011-08-05
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
2016-04-04 10:00:26
date last changed
2022-01-29 19:37:29
@inproceedings{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}},
  booktitle    = {{[Host publication title missing]}},
  language     = {{eng}},
  publisher    = {{Association for Information Systems}},
  title        = {{Applying the viable system model in an MCS: Addressing relationships between ERP and budgeting}},
  url          = {{http://aisel.aisnet.org/amcis2011_submissions/239}},
  year         = {{2011}},
}