ERP Systems and Management Accounting: New Understandings Through 'Nudging' in Qualitative Research

Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

doi:10.2139/ssrn.3210624

Cited by 7 publications

(7 citation statements)

References 21 publications

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“…An initial search used the broad terms "information technology" and/or "IT" and "management accounting" and returned 14 articles. A manual inspection revealed that most focus on specific systems such as ERP (Spraakman et al, 2018) in the context of larger companies and are therefore not directly comparable to our study of SMEs.…”

Section: Literature Review the Impact Of It On The Management Account...contrasting

confidence: 85%

Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland

Cleary

Quinn

Ríkharðsson

et al. 2022

Accounting, Finance &Amp; Governance Review

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Notwithstanding its sectoral importance to wealth creation and employment, research on the role of management accounting in small and medium-sized enterprises (SMEs) is limited. This paper first examines the perceptions of chief financial officers (CFOs) on the impact of information technology (IT) tools on management accounting practices (costing, budgeting, and performance management). Secondly, it examines how CFOs perceive these management accounting practices are affecting the performance of their SMEs. The study is based on a survey of CFOs in Irish SMEs. We propose a conceptual model of these relationships. We use partial least squares (PLS) to analyse the data from the 109 participating CFOs. The results show a significant positive relationship between IT tools and all three management accounting practices, along with significant partial support for how CFOs perceive management accounting practices impacting the performance of their SMEs.

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Section: Literature Review the Impact Of It On The Management Account...contrasting

confidence: 85%

Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland

Cleary

Quinn

Ríkharðsson

et al. 2022

Accounting, Finance &Amp; Governance Review

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“…Additionally, some studies focus on the changing role of professional accountants (Wolf et al , 2020) and demonstrate the need for new skills to deal with these technological advances (Oesterreich and Teuteberg, 2019). Other research highlights the positive side of these technological advances (Arnaboldi et al , 2021; Spraakman et al , 2018; Heinzelmann, 2017). These studies indicate that technological advances facilitate the accomplishment of work by increasing control and flexibility.…”

Section: Introductionmentioning

confidence: 99%

The dark side of hyperconnectivity in the accounting profession

Mansour

Mohanna

Tremblay

2021

JAOC

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Purpose This paper aims to understand the antecedents and consequences of using the smartphone and/or tablet by professional accountants for business purposes outside of regular working hours. More specifically, this paper aims to test the direct relationships between, on the one hand, work intensification and the use of smartphone and/or tablet and work-family conflict (WFC) and on the other hand, the indirect effect of the use of smartphones and/or tablet between work intensification and WFC. Design/methodology/approach This research was based on a cross-sectional design and quantitative method. The structural equation method was used to test the direct effect of work intensification on smartphone and/or tablet use and WFC. As for the mediation effect of smartphone and/or tablet use between work intensification and WFC, it was tested by the method of indirect effects based on a bootstrap analysis. The statistical treatments were carried out with the AMOS software v.24. Findings The results of the study indicate that work intensification increases the use of smartphones and/or tablets outside of working hours and that this variable increases the intensification of WFC through a process of mediation. Research limitations/implications This research does not take into account the moderating variables that can intervene in the model. For example, the duration of use of the smartphone, the origin of emails or messages (supervisors, customers and colleagues), the types of tasks performed outside working hours and the period of use (evening, weekend and holidays) could have significant effects on the different relationships tested in the model. Furthermore, we had all the positions held by the respondents (for example, chief financial officer, director, vice-president, partners, senior managers, management accountant, auditor, agents, analysts, accountants) grouped into one category and this may have an impact on results. Practical implications The results could be quite interesting for governments and organizations interested in advantage of the technology while reducing its disadvantages. In particular, it is important for accounting firms, which are big users of new technologies (e.g. Smart software and analytics). Indeed, both companies and professional accountants must clearly communicate their expectations regarding the use of technology for business purposes outside normal working hours. Originality/value To the best of the authors’ knowledge, this study is the first to examine the effect of work intensification and the use of smartphones and/or tablets, on WFC.

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“…They have not been able to deliver quite as successfully on the value proposition that they adopted through the algorithm to the customers and the employees. Spraakman et al (2016) have identified that data analytics impacts accountants but they do not necessarily take advantage of their option to derive insights from such analysis. The current study suggests that algorithms need to be adopted on more complex level, as the current premise in the case organisation is that such analysis supports speed, precision and effectiveness, in particular accurately predicted time slots and locations, However, such analytics need to be incorporate greater complexity that delivers on further organisational objectives, such as their sustainable development goal support, their delivering good platform and their overall integrated reporting initiative.…”

Section: Discussionmentioning

confidence: 99%

Enhancing delivery: algorithms supporting performance management in the logistics sector

Al‐Htaybat

Alberti‐Alhtaybat

2021

QRAM

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Purpose The purpose of this study is to contribute an actor-network-theory (ANT) perspective of how algorithms are used and whether this reflects positively on organisational practices and related perceptions of organisation performance, by both customers and employees. Furthermore, the organisation’s view of adopting algorithms to manage their performance is explored. Design/methodology/approach The current study is a study set in this virtual space, as it seeks to use data available online from different stakeholders of the case organisation. Online “virtual space” studies have become more common over the past few years. Primary and secondary data are shared online, for instance on relevant rating websites for customers (such as TrustPilot) and employees (such as Indeed), which serve as a reflection of the organisational performance and the communication of their values. This type of study has become more prevalent, either as a study undertaken online fully (Hine, 2007) or partially (for instance Baxter et al., 2019), which provides a different perspective to traditionally carried out face-to-face interactions. Findings The current study has contributed insights from a global case organisation in the logistics sector originating in the Middle East (ME). The case organisation clearly indicates that its algorithm, in line with particular presentations and discussions on online platforms, is focussed on analysing limited factors, which are prediction of accurate delivery timeslot, preferred and precise location for delivery and speed of delivery overall. This reflects an inherent bias of the delivery industry, which the case organisation operates in, and may focus attention on delivering on those objectives, with a detrimental effect on the organisation’s broader organisational mindset. This refers to long-term values and sustainability-related objectives. Originality/value Findings will reflect on whether algorithms can be used to align a multi-national organisation to achieve its desired performance and related desirable results. This will be one of the main contributions of the current study, which engages with a multi-national organisation in the logistics sector that is based in the ME region.

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ERP Systems and Management Accounting: New Understandings Through 'Nudging' in Qualitative Research

Cited by 7 publications

References 21 publications

Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland

Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland

The dark side of hyperconnectivity in the accounting profession

Enhancing delivery: algorithms supporting performance management in the logistics sector

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