Advanced

IS technologies constraining and enabling powers in budgeting

Paulsson, Wipawee LU (2012) In Advances in Enterprise Information Systems II II. p.277-290
Abstract
Budgeting is one of the oldest and the most popular organisational decisionmaking

and controlling mechanisms. Although not new, information system (IS) technologies

are not developed to support the process fully. Based on the structuration theory, this paper uses

the concept of human agencies to examine how users interpret different types of IS technology,

which are commonly used in budgeting, such as ERP systems, spreadsheets and business intelligence.

The research question is: what are human agencies’ interpretations of the enabling and

constraining powers of different IS technologies used in budgeting? The secondary empirical

data suggests that there is a mismatch between... (More)
Budgeting is one of the oldest and the most popular organisational decisionmaking

and controlling mechanisms. Although not new, information system (IS) technologies

are not developed to support the process fully. Based on the structuration theory, this paper uses

the concept of human agencies to examine how users interpret different types of IS technology,

which are commonly used in budgeting, such as ERP systems, spreadsheets and business intelligence.

The research question is: what are human agencies’ interpretations of the enabling and

constraining powers of different IS technologies used in budgeting? The secondary empirical

data suggests that there is a mismatch between the flexible and integrative nature required in

budgeting and the IS technologies employed. The paper concludes that no single IS technology

tool is ideal for budgeting. Users must constantly extract, transfer and load information between

systems in order to exploit the enabling powers fully and to avoid the constraining powers embedded

in each system. (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
ERP system, Budgeting, Flexibility, Integration
categories
Popular Science
in
Advances in Enterprise Information Systems II
editor
Møller, Charles and Chaudhry, Sohail
volume
II
pages
277 - 290
publisher
CRC Press
external identifiers
  • Scopus:84864070199
ISBN
978-0415631310
language
English
LU publication?
yes
id
7bb5305e-e4fb-4da3-b529-3de3748ab039 (old id 3049967)
date added to LUP
2012-09-10 12:49:59
date last changed
2017-01-01 08:08:06
@inbook{7bb5305e-e4fb-4da3-b529-3de3748ab039,
  abstract     = {Budgeting is one of the oldest and the most popular organisational decisionmaking<br/><br>
and controlling mechanisms. Although not new, information system (IS) technologies<br/><br>
are not developed to support the process fully. Based on the structuration theory, this paper uses<br/><br>
the concept of human agencies to examine how users interpret different types of IS technology,<br/><br>
which are commonly used in budgeting, such as ERP systems, spreadsheets and business intelligence.<br/><br>
The research question is: what are human agencies’ interpretations of the enabling and<br/><br>
constraining powers of different IS technologies used in budgeting? The secondary empirical<br/><br>
data suggests that there is a mismatch between the flexible and integrative nature required in<br/><br>
budgeting and the IS technologies employed. The paper concludes that no single IS technology<br/><br>
tool is ideal for budgeting. Users must constantly extract, transfer and load information between<br/><br>
systems in order to exploit the enabling powers fully and to avoid the constraining powers embedded<br/><br>
in each system.},
  author       = {Paulsson, Wipawee},
  editor       = {Møller, Charles and Chaudhry, Sohail},
  isbn         = {978-0415631310},
  keyword      = {ERP system,Budgeting,Flexibility,Integration},
  language     = {eng},
  pages        = {277--290},
  publisher    = {CRC Press},
  series       = {Advances in Enterprise Information Systems II},
  title        = {IS technologies constraining and enabling powers in budgeting},
  volume       = {II},
  year         = {2012},
}