IT and the management accountant

Becker, Albrecht; Heinzelmann, Rafael

doi:10.4324/9781315673738-14

Cited by 8 publications

(12 citation statements)

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“…The technology power loop model provides an interesting conceptual frame for our study. CERP systems have been discussed as potential facilitators for business partnering by unburdening management accountants of routine activities (e.g., Becker & Heinzelmann, 2017;Moll & Yigitbasioglu, 2019) the system from the organization to the vendor. In terms of the technology power loop model, however, such outsourcing has the potential to create challenges for management accountants as vendors have a degree of control over the system and its development (Scarbrough & Corbett, 1992).…”

Section: The Technology Power Loop Modelmentioning

confidence: 99%

“…We detail how the features of cloud-based technologies, such as limited upfront customization and outsourcing, posed a challenge for PubliCo's local management accountants and limited their ambitions to act as business partners. The case of PubliCo also illustrates that some of the features of cloud-based technologies (Becker & Heinzelmann, 2017;Bhimani & Willcocks, 2014;Moll & Yigitbasioglu, 2019;Yau-Yeung et al, 2020) can indeed be beneficial for central management accountants-while creating challenges and problems for local management accountants. As such, our case adds to the discussion about obstacles to public sector management accountants' endeavors to establish a business partner role (see Holmgren Caicedo et al, 2018;Mack & Goretzki, 2017;Moll & Humphrey, 2007;Paulsson, 2012), while also emphasizing the importance of a nuanced perspective when studying the effects of cloud-based technologies on the finance function in public sector organizations.…”

Section: Introductionmentioning

confidence: 99%

“…Moll and Yigitbasioglu (2019, p. 4), for example, state that "unlike an on-premise ERP system, cloud delivery should allow accountants to spend less time backing up their data." Becker and Heinzelmann (2017) further mention that information produced through cloud-based technologies requires management accountants' skills verifying its reliability, reasoning that this might create "a major opportunity for management accountants to deepen and stabilize their aspired role of business partner" (p. 226).…”

Section: Introductionmentioning

confidence: 99%

“…Responding to calls to explore the effects of cloud-based solutions on management accountants (Becker & Heinzelmann, 2017;Bhimani & Willcocks, 2014;Moll & Yigitbasioglu, 2019;Yau-Yeung et al, 2020), we conducted a single case study of a large Swedish public sector organization (referred to as PubliCo). Prior research teaches us that to understand how technologies affect the roles of management accountants, one needs to pay attention to the dynamics around the design and use of those systems-as well as the actors involved (see, e.g., Ezzamel & Burns, 2005;Goretzki et al, 2018;Vaivio, 1999).…”

Section: Introductionmentioning

confidence: 99%

“…Regarding public administration, researchers and practitioners have articulated a new paradigm of "digital government," which promises more integrated, agile, and holistic public sector organizations (Andrews, 2019;Gil-Garcia et al, 2018). One technology frequently mentioned in this context is cloud-based computing (Becker & Heinzelmann, 2017;Bhimani & Willcocks, 2014;Yau-Yeung et al, 2020). Cloud-based computing has increased in popularity due to its promise of enhanced flexibility and a lower cost of deployment (Moll & Yigitbasioglu, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Exploring the implications of cloud‐based enterprise resource planning systems for public sector management accountants

et al. 2021

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Based on a case study of a large Swedish local government municipality, we explored the extent to which a cloud-based enterprise resource planning (CERP) system enabled the role performance of public sector management accountants.Our findings suggest that the CERP system enabled central management accountants to mobilize their specific expertise because it eliminated manual work, increased transparency, and made them feel more comfortable with the numbers. However, the less flexible features of a CERP system provided by external vendors, such as limited customization, posed a challenge for the local management accountants serving the different needs of a diverse range of managers and business units. Looking at the different attitudes that central and local management accountants developed toward the CERP system, we found that although both focal groups in our analysis belonged to the same occupation, they framed the role of technology differently. Although local management accountants framed it as a tool that should enable them to draw on their local expertise to produce tailor-made information for their local units, central management accountants saw the CERP system as a tool that allowed them to consume prefabricated "high-quality" information to assure efficient and risk-free accountingThis is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

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Section: The Technology Power Loop Modelmentioning

confidence: 99%