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Measuring Enterprise Systems’ and Local Systems’ Impact on Budgeting

Paulsson, Wipawee LU (2010) 9th International Conference on Perspectives in Business Informatics Research, 2010
Abstract
Measuring information systems’ (IS) impact is a long-standing topic in the research community but it is far from complete. To date, there are calls from both practitioners and academia for more contributions on this topic, especially in the area of IS effectiveness in management accounting (MA). This research is inspired by former research results that indicate that it is unclear in practice whether IS have an effect on MA. Previous researchers suggest that IS applications like enterprise systems (ES) seem to have a small effect on MA because users rely more on other IS applications, referred to as local systems (LS), to perform MA tasks. This proposal will employ a survey to evaluate and determine which type of IS application tools... (More)
Measuring information systems’ (IS) impact is a long-standing topic in the research community but it is far from complete. To date, there are calls from both practitioners and academia for more contributions on this topic, especially in the area of IS effectiveness in management accounting (MA). This research is inspired by former research results that indicate that it is unclear in practice whether IS have an effect on MA. Previous researchers suggest that IS applications like enterprise systems (ES) seem to have a small effect on MA because users rely more on other IS applications, referred to as local systems (LS), to perform MA tasks. This proposal will employ a survey to evaluate and determine which type of IS application tools between ES and LS have a greater effect on budgeting practice based on an existing, validated a-priori model from Gable et al. (2008). (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to conference
publication status
published
subject
keywords
Information systems’ impact, Budgeting, Enterprise systems, Local systems, Management control
conference name
9th International Conference on Perspectives in Business Informatics Research, 2010
conference location
Rostock, Germany
conference dates
2010-09-29 - 2010-10-01
language
English
LU publication?
yes
id
2ea2867e-ae75-4aee-a203-4154d294f265 (old id 1763969)
date added to LUP
2016-04-04 13:28:18
date last changed
2018-11-21 21:14:12
@misc{2ea2867e-ae75-4aee-a203-4154d294f265,
  abstract     = {{Measuring information systems’ (IS) impact is a long-standing topic in the research community but it is far from complete. To date, there are calls from both practitioners and academia for more contributions on this topic, especially in the area of IS effectiveness in management accounting (MA). This research is inspired by former research results that indicate that it is unclear in practice whether IS have an effect on MA. Previous researchers suggest that IS applications like enterprise systems (ES) seem to have a small effect on MA because users rely more on other IS applications, referred to as local systems (LS), to perform MA tasks. This proposal will employ a survey to evaluate and determine which type of IS application tools between ES and LS have a greater effect on budgeting practice based on an existing, validated a-priori model from Gable et al. (2008).}},
  author       = {{Paulsson, Wipawee}},
  keywords     = {{Information systems’ impact; Budgeting; Enterprise systems; Local systems; Management control}},
  language     = {{eng}},
  title        = {{Measuring Enterprise Systems’ and Local Systems’ Impact on Budgeting}},
  year         = {{2010}},
}