Understanding the ERP system use in budgeting
(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:
https://lup.lub.lu.se/record/3049997
- author
- Paulsson, Wipawee LU
- organization
- publishing date
- 2013
- 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}}, }