Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: A sociomaterial perspective

Wagner, Erica L.; Moll, Jodie; Newell, Sue

doi:10.1016/j.mar.2011.03.001

Cited by 83 publications

(103 citation statements)

References 49 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…AMT relates to the physical hardware of the manufacturing process and is defined as consisting of technological advancements in automation that is used in the production process (Wagner, Moll, and Newell, 2011). AMT allows an organization to obtain production systems with many forms of flexibility (Rao and Bargerstock, 2011).…”

Section: A Amt and Mais Strategic Alignmentmentioning

confidence: 99%

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

Choe¹

2017

Glob Bus Financ Rev

View full text Add to dashboard Cite

A B S T R A C TUsing structural equation modeling, this study empirically examined the causal relationships among the level of advanced manufacturing technology (AMT), facilitation of alignment, the degree of strategic alignment of management accounting information systems (MAIS), and the improvement of production performance. The causal relationships between MAIS strategic alignment and information characteristics of MAIS were also investigated. Results showed that the level of AMT has a significant and positive impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, high degrees of MAIS strategic alignment positively contribute to the improvement of a firm's production performance. Ⅰ. IntroductionStrategic alignment of information systems (IS) has become an important research topic. Thus, many studies (e.g., Alina and Daniel, 2013;King and Teo, 1997;Wu, Straub, and Liang, 2015) have suggested definitions and types of IS strategic alignment and investigated its impact on performance. Das, Zahra, and Warkentin (1991) have suggested a framework that links strategic IS planning and business strategy, Received: Jun. 20, 2017; Revised: Oct. 16, 2017; Accepted: Nov. 17, 2017 † Jong-min Choe Professor, School of Business, Kyungpook National University, Taegu, Republic of Korea Tel. +82-53-950-5445 E-mail: choejj@knu.ac.kr and relates it to company performance. Alina and Daniel (2013) defined the strategic alignment of IS as a collaborative process among business strategy, business organization, and IS infrastructure and strategy. King and Teo (1997) proposed four types (i.e., degrees) of alignment: administrative, sequential, reciprocal, and full integration. They also empirically examined and demonstrated the positive effects of the degrees of alignment on organizational performance. Wu, Straub, and Liang (2015) defined IS strategic alignment as the fit between business strategy and IS strategy. They confirmed the positive impact of IS strategic alignment on business performance. In investigating the effects of IS strategic alignment on performance, some prior studies did not consider contingency variables that may influence the strategic

show abstract

Section: A Amt and Mais Strategic Alignmentmentioning

confidence: 99%

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

Choe¹

2017

Glob Bus Financ Rev

View full text Add to dashboard Cite

show abstract

“…Individuals draw differently on their experience to transform and create different organizational patterns [33]. In this sense, an IS represents an adaptive assemblage of material and human components that assumes a practical meaning when it is used in a specific situated social and material context [45]. Best practice routines are not rooted in an IS, but rather are enacted by users that draw upon the software in their situated practices.…”

Section: The Sociomaterials Practice Perspective (Spp)mentioning

confidence: 99%

“…At the individual level, during the configuration and implementation process each team member forms his own perceptions about the new technology and the relevant knowledge that needs to be shared in order to collaborate. These perceptions are continuously adjusted according to the individual's values, assumptions, goals and aspirations [45], while using a new technology. The individual-level decisional events influence further how the user community in the organization uses the new technology.…”

Section: Introductionmentioning

confidence: 99%

Sharing Knowledge in a Shared Services Center Context: An Explanatory Case Study of the Dialectics of Formal and Informal Practices

Vieru

Arduin

2016

Shared Services and Outsourcing: A Contemporary Outlook

View full text Add to dashboard Cite

International audienceThis study focuses on how knowledge sharing across boundaries of merging entities during an information system (IS) implementation project in a shared services center (SSC) context affects the resulting system functionality. Although the literature stresses the growing adoption of the SSC as an outsourcing model, there is a lack of studies that examine shared services as a dynamic process of knowledge sharing across the organizational boundaries. We draw on a sociomaterial practice perspective and on the theory of workarounds to analyze an IS implementation project in a healthcare organization resulting from a merger of previously independent hospitals. The results suggest that new technology can be enacted in different ways as it links up with practices of different communities of users. We propose a multilevel process model that indicates at the end of the project a resulting mix of formal and informal (workarounds) practices that emerged from a dialectic process of resistance to, and negotiation of, the IS configuration during its implementation

show abstract

“…To study the IT impact on the individual, work practices, or the organization, some researchers have posited that the technology needs to be seen as a sort of ''black box'' that moves on a linear trajectory from invention to diffusion and adoption (Orlikowski and Iacono, 2001). This view has been strongly questioned in the last two decades by a variety of scholars (e.g., Orlikowski, 2010;Wagner et al, 2011;Leonardi, 2011) who have argued that such a perspective ignores the reciprocal influence between technology and its social context of emergence. This shift towards a social way of studying the relationship between IT and organization has two important consequences: that technologies are subjective and adaptive.…”

Section: Studying Collaboration Technology Use As Subjective and Adapmentioning

confidence: 99%

“…Thus, IT is an adaptive assemblage of a variety of material and human components (Vieru and Trudel, 2013). It assumes a practical meaning when it is used in a specifically situated social and material context (Wagner et al, 2011). The sociomaterial practice perspective (SPP) makes a distinctive move away from other theoretical frameworks, which look at either technology or human agency as a driver of change in structures and organizing.…”

Section: Studying Collaboration Technology Use As Subjective and Adapmentioning

confidence: 99%

Exploring collaboration technology use: how users’ perceptions twist and amend reality

Dulipovici

Vieru

2015

Journal of Knowledge Management

View full text Add to dashboard Cite

Structured Abstract:Purpose: This study examines how a collaboration technology is used by three organizational groups.The main focus is on the interplay between the users' perceptions (of the technology and of the knowledge shared) and the material properties of the collaboration technology.Design/methodology/approach: Two theoretical frameworks (social representations and sociomaterial practice perspective) examine collaboration technology use to better understand the underlying dynamics. The research is conducted as a case study in an US company where a collaboration technology was being implemented. Originality/value: By combining two complementary theoretical frameworks, this study provides a novel and more in-depth explanation of collaboration technology use (or lack thereof).

show abstract

Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: A sociomaterial perspective

Cited by 83 publications

References 49 publications

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

The Strategic Alignment of Management Accounting Information Systems, and Organizational Performance

Sharing Knowledge in a Shared Services Center Context: An Explanatory Case Study of the Dialectics of Formal and Informal Practices

Exploring collaboration technology use: how users’ perceptions twist and amend reality

Contact Info

Product

Resources

About