The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context

Bredmar, Krister; Melin, Ulrika

doi:10.2478/bsrj-2021-0025

Abstract

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of these systems. Public sector operations in general and municipal operations, in particular, are complex and require a lot of resources. Because of this, the managers working within this context need the support of advanced information systems to a large extent.

Objectives: This paper aims at understanding how these new systems and their users, accountants, and controllers, perceive the opportunities they bring in a municipal setting.

Methods/Approach: Out of 290 Swedish municipalities, 97 participated in the survey.

Results: The results show that these systems have come to play an important part in working with management accounting and control issues.

Conclusions: One conclusion that could be drawn from this study is that information supported by advanced information systems has become such an important necessity that management accounting as a function or phenomenon would not work without it. Therefore, the interdependency between information systems and management accounting and control practice could be described as intertwined.

References

1. Booth, P., Matolcsy, Z., Wieder, B. (2000), “The impacts of enterprise resource planning systems on accounting practice - the Australian experience”, Australian Accounting Review, Vol. 10 No. 22, pp. 4-18.10.1111/j.1835-2561.2000.tb00066.x
Search in Google Scholar Back to article
2. Botta-Genoulaz, V., Millet, P. A., Grabot, B. (2005), “A survey on the recent research literature on ERP systems”, Computers in industry, Vol. 56 No. 6, pp. 510-522.10.1016/j.compind.2005.02.004
Search in Google Scholar Back to article
3. Bredmar, K. (2017a), “Change management”, in The Routledge Companion to Accounting Information Systems, Routledge, pp. 77-88.10.4324/9781315647210-5
Search in Google Scholar Back to article
4. Bredmar, K. (2017b), “Digitalisation of enterprises brings new opportunities to traditional management control”, Business Systems Research Journal, Vol. 8 No. 2, pp. 115-125.10.1515/bsrj-2017-0020
Search in Google Scholar Back to article
5. Chapman, C. S. (2005), “Not because they are new: Developing the contribution of enterprise resource planning systems to management control research”, Accounting, Organizations and Society, Vol. 30 No. 7-8, pp. 685-689.10.1016/j.aos.2005.02.002
Search in Google Scholar Back to article
6. Dechow, N., Mouritsen, J. (2005), “Enterprise resource planning systems, management control and the quest for integration”, Accounting, organizations and society, Vol. 30 No. 7-8, pp. 691-733.10.1016/j.aos.2004.11.004
Search in Google Scholar Back to article
7. Granlund, M., Malmi, T. (2002), “Moderate impact of ERPS on management accounting: a lag or permanent outcome?”, Management accounting research, Vol. 13 No. 3, pp. 299-321.10.1006/mare.2002.0189
Search in Google Scholar Back to article
8. Hunton, J. E., Lippincott, B., Reck, J. L. (2003), “Enterprise resource planning ERP systems: Comparing firm performance of adopters and non-adopters”, International Journal of Accounting Information Systems, Vol. 4 No. 3, pp. 165-184.10.1016/S1467-0895(03)00008-3
Search in Google Scholar Back to article
9. Hyvönen, T. (2003), “Management accounting and information systems: ERP versus BoB”, European Accounting Review, Vol. 12 No. 1, pp. 155-173.10.1080/0963818031000087862
Search in Google Scholar Back to article
10. Macintosh, N. B. (1994), “Management accounting and control systems: an organizational and behavioral approach”, Wiley, Chichester.
Search in Google Scholar Back to article
11. Quattrone, P., Hopper, T. (2001), “What does organizational change mean? Speculations on a taken for granted category”, Management accounting research, Vol. 12 No. 4, pp. 403-435.10.1006/mare.2001.0176
Search in Google Scholar Back to article
12. Rom, A., Rohde, C. (2007), “Management accounting and integrated information systems: A literature review”, International Journal of Accounting Information Systems, Vol. 8 No. 1, pp. 40-68.10.1016/j.accinf.2006.12.003
Search in Google Scholar Back to article
13. Scapens, R. W., Jazayeri, M. (2003), “ERP systems and management accounting change: opportunities or impacts? A research note”, European accounting review, Vol. 12 No. 1, pp. 201-233.10.1080/0963818031000087907
Search in Google Scholar Back to article
14. Spathis, C., Constantinides, S. (2003), “The usefulness of ERP systems for effective management”, Industrial Management & Data Systems, Vol. 103 No. 9, pp. 677-685.10.1108/02635570310506098
Search in Google Scholar Back to article
15. Spathis, C., Constantinides, S. (2004), “Enterprise resource planning systems’ impact on accounting processes”, Business Process management journal, Vol. 10 No. 2, pp. 234-247.10.1108/14637150410530280
Search in Google Scholar Back to article
16. Wood, T., Caldas, M. P. (2001), “Reductionism and complex thinking during ERP implementations”, Business Process Management Journal, Vol. 7 No. 5, pp. 387-393.10.1108/14637150110406777
Search in Google Scholar Back to article

The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context

Abstract

Paradigm

My account