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Analysing flexibility and integration needs in budgeting IS technologies

Paulsson, Wipawee LU (2012) 20th European Conference on Information Systems, 2012 In [Host publication title missing]
Abstract
The duality characteristics of budgeting between the flexibility driven decision making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence business controllers? choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI), web tool and spreadsheets. Guided by the concept of human agency, twenty business controllers in eleven companies in Thailand are interviewed. The analysis shows that flexibility and integration in budgeting IS technologies can be viewed from four domains: organisation-in-focus, personal requirement, business requirement and reporting requirement. The analysis also... (More)
The duality characteristics of budgeting between the flexibility driven decision making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence business controllers? choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI), web tool and spreadsheets. Guided by the concept of human agency, twenty business controllers in eleven companies in Thailand are interviewed. The analysis shows that flexibility and integration in budgeting IS technologies can be viewed from four domains: organisation-in-focus, personal requirement, business requirement and reporting requirement. The analysis also shows that there are conflicts between these four domains based on the needs for flexibility and integration. It is found that spreadsheets are used when flexibility is needed especially for decision making at local unit level. However advanced IS technologies like the ERP system, BI and web tool, are employed for relatively stable management control tasks. The major implication is that business controllers apply budgeting IS technologies to fit the nature of the budgeting tasks at hand. Therefore there is clearly a need to employ a variety of IS technologies, and not to dominate any particular IS technologies for budgeting because each system is designed for its own respective purposes and intentions. (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
Budgeting Decision making Management control ERP system
in
[Host publication title missing]
publisher
AIS Electronic Library (AISeL)
conference name
20th European Conference on Information Systems, 2012
external identifiers
  • Scopus:84905739485
language
English
LU publication?
yes
id
b85222da-edae-484b-a26a-9abbe800e7a0 (old id 3049992)
alternative location
http://aisel.aisnet.org/ecis2012/162/
date added to LUP
2012-09-10 12:50:36
date last changed
2017-01-01 08:05:59
@inproceedings{b85222da-edae-484b-a26a-9abbe800e7a0,
  abstract     = {The duality characteristics of budgeting between the flexibility driven decision making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence business controllers? choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI), web tool and spreadsheets. Guided by the concept of human agency, twenty business controllers in eleven companies in Thailand are interviewed. The analysis shows that flexibility and integration in budgeting IS technologies can be viewed from four domains: organisation-in-focus, personal requirement, business requirement and reporting requirement. The analysis also shows that there are conflicts between these four domains based on the needs for flexibility and integration. It is found that spreadsheets are used when flexibility is needed especially for decision making at local unit level. However advanced IS technologies like the ERP system, BI and web tool, are employed for relatively stable management control tasks. The major implication is that business controllers apply budgeting IS technologies to fit the nature of the budgeting tasks at hand. Therefore there is clearly a need to employ a variety of IS technologies, and not to dominate any particular IS technologies for budgeting because each system is designed for its own respective purposes and intentions.},
  author       = {Paulsson, Wipawee},
  booktitle    = {[Host publication title missing]},
  keyword      = {Budgeting Decision making Management control ERP system},
  language     = {eng},
  publisher    = {AIS Electronic Library (AISeL)},
  title        = {Analysing flexibility and integration needs in budgeting IS technologies},
  year         = {2012},
}