ACCOUNTING SOLUTIONS USE FOR BUDGETING IN ERP,

Wipawee Paulsson, Björn Johansson, Sven Carlsson

Research output: Chapter in Book/Report/Conference proceedingPaper in conference proceedingpeer-review

5 Citations (SciVal)

Abstract

We explore whether off-the-shelf accounting solutions are used or not used in management control.
This study explores the usage of accounting solutions such as ERP, “hybrid ERP”, and “best-ofbreed”
(BoB). Previous research highlights the problem that ERP has a “moderate” impact on
management control but no study addresses whether hybrid ERP and BoB adopters experience the
same problem. The explorative study investigates two budgeting activities – annual budget and rolling
forecast construction, and variance analysis – in five case companies in order to explore and explain
if and why off-the-shelf accounting solutions are used or not used. Due to a misfit between user
intentions and system functionality, all the case companies use non-accounting solutions such as MS
Excel and Hyperion business intelligence budgeting. In the first activity, users intend to achieve
budgeting accuracy but the accounting solutions offer poor forecasting ability. In the second activity,
users intend to identify management control problems but the accounting solutions offer poor analysis
functions, for example poor visual presentation. We conclude that hybrid ERP and BoB accounting
solution adopters experience the same problems as ERP adopters because accounting solution nonuse
or “workaround” is related to both technical and social problems.
Original languageEnglish
Title of host publication[Host publication title missing]
PublisherAssociation for Information Systems
Pages1-15
Number of pages15
Publication statusPublished - 2011
EventThe 15th Pacific Asia conference in Information systems - Brisbane, Australia
Duration: 2011 Jul 9 → …

Conference

ConferenceThe 15th Pacific Asia conference in Information systems
Country/TerritoryAustralia
CityBrisbane
Period2011/07/09 → …

Subject classification (UKÄ)

  • Information Systems, Social aspects

Keywords

  • Budgeting
  • Enterprise resource planning system
  • MS Excel
  • Hyperion.

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