Original scientific paper
https://doi.org/10.2478/bsrj-2014-0015
Accounting Information Systems Implementation and Management Accounting Change
Krister Bredmar
; School of Business, Economics and Law, University of Gothenburg, Sweden
Urban Ask
; School of Business, Economics and Law, University of Gothenburg, Sweden
Elisabeth Frisk
; School of Business, Economics and Law, University of Gothenburg, Sweden
Johan Magnusson
; School of Business, Economics and Law, University of Gothenburg, Sweden Norwegian School of Information Technology-NITH, Oslo, Norway
Abstract
Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
Keywords
AIS implementation; performance measurement; management accounting change
Hrčak ID:
125686
URI
Publication date:
16.6.2014.
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