Izvorni znanstveni članak
https://doi.org/10.2478/bsrj-2021-0025
The Intertwined Functions of Advanced Information Systems and Management Control Practice in a Municipal Context
Krister Bredmar
; School of Business and Economics, Linnaeus University, Sweden
Ulrika Melin
; School of Business and Economics, Linnaeus University, Sweden
Sažetak
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.
Ključne riječi
advanced information systems; management accounting and control practice; public sector
Hrčak ID:
273005
URI
Datum izdavanja:
1.12.2021.
Posjeta: 643 *