The Construction of Financial Information in an Organizational Setting: The Interactions Between Social Actors and ERP Systems
2015 (English)In: Proceedings Of 9Th European Conference On Is Management And Evaluation (Ecime 2015), 2015, 144-150 p.Conference paper (Refereed)Text
Enterprise Resource Planning (ERP) systems are fundamentally bound up with organizational processes of accounting. They influence the design and structure of categorization and aggregation of transactions, and are involved with the systematization and co-ordination of records. Research on the interface between accounting and IT is however scarce, especially concerning how financial information is constructed in an organizational context. Previous researches argue that the practice of financial accounting and management accounting are both dividing and converging. The present paper develops a theoretical model to understand the processes of interactions between social actors and ERP systems when financial information is constructed in an organizational setting. It draws on the notion of occupational roles and explores the significance that an ERP system has in practices where financial information is constructed. The model is based on a literature review and further developed with the help of a case study of a medium sized manufacturer organization in Sweden. The case investigates the interactions between financial accountants and shop-floor workers in processes of recording and aggregating financial information. The model provides an understanding of how social actors construct financial information in interaction with other actors and with technology. It illustrates how they either focus on getting the numbers right or on getting the business right. It also shows how the tools connected to the occupational roles differ. Conflicts might arise because of that and actors have different possibilities to avoid or solve these conflicts. Here, the ERP system has a role to play as an enabler.
Place, publisher, year, edition, pages
2015. 144-150 p.
, Proceedings of the European Conference on Information Management and Evaluation, ISSN 2048-8912
accounting, ERP systems, financial information, occupational role, shop-floor worker
IdentifiersURN: urn:nbn:se:uu:diva-298987ISI: 000371980300018ISBN: 9781910810569OAI: oai:DiVA.org:uu-298987DiVA: diva2:948588
9th European Conference on Information Management and Evaluation (ECIME), SEP 21-22, 2015, Univ W England, Bristol, ENGLAND