ACCOUNTING SOLUTIONS USE FOR BUDGETING IN ERP,
(2011) The 15th Pacific Asia conference in Information systems 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:
https://lup.lub.lu.se/record/2168301
- author
- Paulsson, Wipawee LU ; Johansson, Björn LU and Carlsson, Sven LU
- organization
- publishing date
- 2011
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- Budgeting, Enterprise resource planning system, MS Excel, Hyperion.
- host publication
- [Host publication title missing]
- pages
- 15 pages
- publisher
- Association for Information Systems
- conference name
- The 15th Pacific Asia conference in Information systems
- conference location
- Brisbane, Australia
- conference dates
- 2011-07-09
- 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
- 2016-04-04 12:04:36
- date last changed
- 2022-01-29 22:52:38
@inproceedings{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}}, booktitle = {{[Host publication title missing]}}, keywords = {{Budgeting; Enterprise resource planning system; MS Excel; Hyperion.}}, language = {{eng}}, pages = {{1--15}}, publisher = {{Association for Information Systems}}, title = {{ACCOUNTING SOLUTIONS USE FOR BUDGETING IN ERP,}}, url = {{http://projects.business.uq.edu.au/pacis2011/papers/PACIS2011-193.pdf}}, year = {{2011}}, }