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Understanding the ERP system use in budgeting

Paulsson, Wipawee LU (2013) The sixth international conference on research and practical issues of enterprise information systems (CONFENIS 2012) In Lecture Notes in Business Information Processing 139. p.106-121
Abstract
This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structuration theory (ST), suggests that ERP systems impede flexibility in decision-making. However, the systems have the potential to facilitate integration in management controls. The analysis at the structural level, guided by the concept of ‘contradiction’ in ST, concludes that the ERP systems are not widely used in budgeting. This is because the systems... (More)
This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structuration theory (ST), suggests that ERP systems impede flexibility in decision-making. However, the systems have the potential to facilitate integration in management controls. The analysis at the structural level, guided by the concept of ‘contradiction’ in ST, concludes that the ERP systems are not widely used in budgeting. This is because the systems support the integration function alone while budgeting assumes both roles. This paper offers the ERP system non-use explanation from an ulitarian perspective. Additionally, it calls for solutions to improve ERP use especially for the integration function. (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
Structuration theory Budgeting ERP system IS use
host publication
Enterprise Information Systems of the Future : 6th IFIP WG 8.9 Working Conference, CONFENIS 2012, Ghent, Belgium, September 19-21, 2012, Revised Selected Papers - 6th IFIP WG 8.9 Working Conference, CONFENIS 2012, Ghent, Belgium, September 19-21, 2012, Revised Selected Papers
series title
Lecture Notes in Business Information Processing
editor
Poels, Geert
volume
139
pages
106 - 121
publisher
Springer
conference name
The sixth international conference on research and practical issues of enterprise information systems (CONFENIS 2012)
conference location
Ghent, Belgium
conference dates
2012-09-19
external identifiers
  • wos:000345325000008
  • scopus:84876049692
ISSN
1865-1348
ISBN
978-3-642-36611-6
DOI
10.1007/978-3-642-36611-6_8
language
English
LU publication?
yes
id
259849c3-9abd-4284-bca6-2ba067733958 (old id 3049997)
date added to LUP
2016-04-01 14:11:17
date last changed
2024-01-11 15:27:56
@inproceedings{259849c3-9abd-4284-bca6-2ba067733958,
  abstract     = {{This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structuration theory (ST), suggests that ERP systems impede flexibility in decision-making. However, the systems have the potential to facilitate integration in management controls. The analysis at the structural level, guided by the concept of ‘contradiction’ in ST, concludes that the ERP systems are not widely used in budgeting. This is because the systems support the integration function alone while budgeting assumes both roles. This paper offers the ERP system non-use explanation from an ulitarian perspective. Additionally, it calls for solutions to improve ERP use especially for the integration function.}},
  author       = {{Paulsson, Wipawee}},
  booktitle    = {{Enterprise Information Systems of the Future : 6th IFIP WG 8.9 Working Conference, CONFENIS 2012, Ghent, Belgium, September 19-21, 2012, Revised Selected Papers}},
  editor       = {{Poels, Geert}},
  isbn         = {{978-3-642-36611-6}},
  issn         = {{1865-1348}},
  keywords     = {{Structuration theory Budgeting ERP system IS use}},
  language     = {{eng}},
  pages        = {{106--121}},
  publisher    = {{Springer}},
  series       = {{Lecture Notes in Business Information Processing}},
  title        = {{Understanding the ERP system use in budgeting}},
  url          = {{http://dx.doi.org/10.1007/978-3-642-36611-6_8}},
  doi          = {{10.1007/978-3-642-36611-6_8}},
  volume       = {{139}},
  year         = {{2013}},
}